I thought all tax penalties were being waved this year because of COVID 19. Does this apply to underpayment of taxes for 2019?

[henry737409]

I was assessed an estimated tax penalty on my 2019 return.

[DoninGA]

The Penalty for Underpayment of Estimated Tax was never waived for tax year 2019.

IRS Tax Topic for the penalty - https://www.irs.gov/taxtopics/tc306

If you didn't pay enough tax throughout the year, either through withholding or by making estimated tax payments, you may have to pay a penalty for underpayment of estimated tax. Generally, most taxpayers will avoid this penalty if they either owe less than $1,000 in tax after subtracting their withholding and refundable credits, or if they paid withholding and estimated tax of at least 90% of the tax for the current year or 100% of the tax shown on the return for the prior year, whichever is smaller. 

See this TurboTax support FAQ for using the Form 2210 - https://ttlc.intuit.com/community/tax-payments/help/how-do-i-add-form-2210/01/25703

[fanfare]

More wishful thinking.