General Discussion
In reply to the discussion: I'm a CPA with a small tax practice [View all]customerserviceguy
(25,183 posts)were paid in 2017, and many taxing jurisdictions made provisions for this, at least in the NY-NJ-CT area where my lady has a condo, then the limit would not have applied to payments made during that calendar year.
Sounds like you might have had some difficulty getting a handle on what was owed for the 2018 tax year. I can understand that with so many things changing in that tax law. Still, I wonder why you had so much refund for 2017. I always managed my withholding/estimated tax payments to be within a couple of hundred dollars of what my tax liability would be, even though I haven't worked as a tax professional since 1990, unless we count the one year I worked for H&R Block in Utah in 2005, when I couldn't get any other job in that state.
Glad to hear that the IRS is waiving penalties, yes, that is a relief.