Is there any other way I can avoid the late-payment penalty for underpayment of estimated tax?
You aren't required to make estimated tax payments and aren't subject to an Illinois late-payment penalty for underpayment of estimated tax if you meet one of the following requirements:
- You are 65 years of age or older and you permanently live in a nursing home
- At least two-thirds of your federal gross income is from farming
- You weren't required to file a 2019 Illinois tax return