Form 2210 instructions (the form used to calculate underpayment of estimated tax penalties)
Exceptions to the Penalty for not paying estimated taxes:
You won't have to pay the penalty or file this form if the following applies.
• You had no tax liability for 2024, you were a U.S. citizen or resident alien for the entire year, and your 2024 tax return was (or would have been had you been required to file) for a full 12 months.
you won't be penalized for not paying 2025 estimates even if you end up owing.