My estimated taxes paid in 2022 exceeded the 2022 tax due by 105%. In other words, applying the overpayment to 2023 and adding another 5% in my first estimated payment will meet the 110% threshold for 2023 to avoid penalties. What I want to know, is there any circumstance where I'd have to file a Form 2210 next year if all required taxes were paid by April 15? I would think so, but the instructions are so confusing; in Section II it appears I'd have to check Box C, and in Section III it says don't file Form 2210 unless you checked a box in Section II. Seems like a circular argument.
I think what you mean is that you will have paid 100% of your tax obligation for 2023 by April 15, 2023? If so, then you shouldn't have to file form 2210, as the IRS will have a record of when your taxes were paid, and that is what form 2210 does.