Federal · Internal Revenue Service

Estimated tax penalty

CP30 · CP30A

What it is: The addition to tax for underpaying estimated tax during the year. It is computed, not assessed by judgment, so the question is whether the computation used the right exception (prior-year safe harbor, annualized income) and whether a waiver applies (casualty or disaster, retirement after age 62 or disability in the year or the year before).
The clock it starts: No response period. Pay, or request a waiver or recomputation with Form 2210 (individuals) or Form 2220 (corporations).
What a response has to establish: A recomputation under the annualized or prior-year method, or a waiver request with the facts that fit a statutory waiver.
Authority: IRC §6654
IRC §6655
IRM 20.1.3

What CitedTax drafts for this notice

A waiver or recomputation letter with the Form 2210 or 2220 method stated and the manual provision cited.

One credit. Upload the notice, state the firm's position and the facts, and the draft comes back in about thirty minutes with every claim graded against the cited text.

Penalty abatement Pricing

Other federal notices

CP2000 Proposed changes from information-return matching
CP3219A Statutory notice of deficiency (90-day letter)
CP11 Math-error correction to the return
CP21A Changes made to the return
CP59 No return on file
CP2100 Payee name and TIN mismatch (backup withholding)

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