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Why has TT generated form 2210? Withholding and qtr. payments exceed my tax liability and there is a refund due. There hasn't been an underpayment. What has happened?

Form 2210 has box A checked in Part II  stating that I am requesting a waiver of entire penalty due to tax reform or other reasons.  It does include 85% Waiver following Box A statement but I don't understand why I would even be requesting a waiver when I have paid more than the taxes due for 2018. How could there be the possibility of a penalty when it is the IRS that owes me?

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Why has TT generated form 2210? Withholding and qtr. payments exceed my tax liability and there is a refund due. There hasn't been an underpayment. What has happened?

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Why has TT generated form 2210? Withholding and qtr. payments exceed my tax liability and there is a refund due. There hasn't been an underpayment. What has happened?

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