waiver of IRS extimated tax penalty not functioning properly

[SPQ]

Our federal return alleges we owe an estimated tax penalty.  However, during 2024 we paid in 110% of last year's taxes, which according to the IRS website, exempts us from a penalty.  Why does TT 2024 Premier not account for this by asking the correct questions, or figuring this out automatically?  All the information has been transferred or entered.  In the waiver section,TT only asks about casualty/disasters or a recent retirement or disability.

https://www.irs.gov/payments/underpayment-of-estimated-tax-by-individuals-penalty

Additionally, even when I go to forms and enter the correct info and check the boxes for a waiver, the step-by-step insists on reverting to inclusion of the penalty.  What is the problem here?

Between this and the RMD debacle, TT seems to have significant software problems this year.  This may be my last year to use it.  I'm being driven into the arms of a CPA.

[MonikaK1]

The IRS levies underpayment penalties if you don't withhold or pay enough tax on income received during each quarter. Even if you paid your tax bill in full by the April deadline or are getting a refund, you may still get an underpayment penalty.

If you have an underpayment penalty on your return, visit or revisit the Other Tax Situations section and review the Underpayment Penalty information (Underpayment Penalty is under Additional Tax Payments in that section) to confirm it is correct. Go through the interview and follow the prompts; when you get to the Penalty Waivers screen, answer "yes" if you qualify for a disaster exception, then "yes" at the next screen to request a waiver of the penalty, in all or part. Enter the reason in the field provided.

If you're at risk for an underpayment penalty next year, TurboTax can automatically calculate quarterly estimated tax payments and prepare vouchers (Form 1040-ES) for you to print. If you have income from wages, TurboTax can also prepare an updated W-4.

You can print this year's estimated tax vouchers (Form 1040-ES) in your 2024 program:

1. Sign in to your TurboTax account, then open your return by selecting Continue or Pick up where you left off in the progress tracker.
2. When your return is open, search for 1040-es (be sure to include the hyphen) and select the Jump to link in the search results.
3. Answer No to the question Do you want to change your W-4 withholdings for 2024?
4. Answer the questions about things like your 2024 filing status, income, and deductions.
5. Eventually, you'll come to the Print Vouchers? screen. Answer Yes and we'll include your 2024 1040-ES payment vouchers when you print a copy of your return later.
   • If you get the No Payments screen instead, you don't need to make 2024 estimated payments based on what you entered.
   • To check that the forms were added to your return, you can go to Tax Tools in the left menu, then Tools. In the pop-up, select Delete a Form. From here, you should see Form 1040-ES in the list of forms included with your return. You won't actually delete it, but this allows you to confirm it's there.

See this help article and this one for more information.

This TurboTax tips article includes a good explanation of quarterly estimates.

[SPQ]

Thank you for your response.  I understand what you are saying, but we timely paid as income was received, although our income is erratic.  I suppose the language of "unusual circumstance" in the step-by-step is a bit vague.  My constructive suggestion is that TT say "you MAY be eligible for a waiver if certain of the following apply," then list all of the things in the IRS guidance and ask questions about each.  I did not consider our situation unusual, certainly not a casualty.  By following your instructions, I finally got to the "annualized income."