Edit of Waiver of ES PenaltyFigure 3.11.14-4 shows an example of a Waiver of Estimated Tax Penalty when Form 2210 is attached. The graphic represents a folded Form 2210 showing the top portion and Part II (Reasons for filing). A text box that reads: Any of the boxes checked in Part II, Edit CCC 8. and has an arrow pointing to Part II.