If I owe a penalty for underpayment of federal taxes, and I am legally blind, am I eligible for the fee being waived?

[James-M]

I meet the definition of being legally blind.  I have documentation from my optometrist that backs this up.  That said, I have never filed as being legally blind on past federal returns.  Although I did not become blind in the last tax year, can I say that I became disabled in the 2022 tax year to avoid the underpayment penalty?  Are the IRS definitions of being legally blind and becoming disabled in the past tax year essentially the same thing?

[Bsch4477]

Maybe. 

The law allows the IRS to waive the penalty if:

1. You didn't make a required payment because of a casualty event, disaster, or other unusual circumstance and it would be inequitable to impose the penalty, or
2. You retired (after reaching age 62) or became disabled during the tax year or in the preceding tax year for which you should have made estimated payments, and the underpayment was due to reasonable cause and not willful neglect.

You could call the IRS and ask. 

[Opus 17]

As far as I know, blindness or disability are not exceptions to the penalty for underpayment.  However, anyone who receives a penalty notice may apply for a waiver for reasonable cause, and a penalty can also be waived if it is your first time being assessed a penalty.

https://www.irs.gov/payments/penalty-relief

blindness and disability are not the same thing on income taxes. Being disabled means that a person is unable to perform substantial gainful work. Many people who meet a medical definition of disability are nevertheless able to perform gainful work, and don’t qualify as disabled for income tax purposes.

[MaryK4]

While being legally blind would qualify you for being disabled, you would still need to have reasonable cause.  Just provide as complete an explanation on your 2210 and the IRS should grant you the abatement.  See Penalty Relief for Reasonable Cause.