What if I was affected by a federal disaster?

Certain estimated tax payment deadlines for taxpayers who reside or have a business in a federally declared disaster area are postponed for a period during and after the disaster. When processing your tax return, the IRS automatically identifies taxpayers located in a covered disaster area and applies the appropriate penalty relief.

Don't file Form 2210 or Form 2210-F if your underpayment was due to a federally declared disaster. If you still owe a penalty after the automatic waiver is applied, the IRS will send you a bill.