Does it meet the criteria of the newly revised IRS ruling that if 80% of the required estimated tax was paid, the penalty does not apply?

If not, I would be extremely hesitant to claim the waiver, ESPECIALLY if their overall tax rate went down.

She did not make any estimated payments due to not knowing how much money she'd actually make for the entire year; the penalty is only $144.00...but she was asking about this waiver for real estate agents not knowing how much money they will make in one year...

Just "not knowing" doesn't matter.  There needs to be a specific reason (such as they changed the rules after the due date of the payment, or something like that).

She certainly has the ability to estimate the proper payments by figuring her income each quarter before the Estimated Tax Payment is due (and uneven pay throughout the year can reduce or avoid the penalty by "annualizing" the income on page 4 of Form 2210).

There is also the 'safe harbor' of making enough payments during the year to equal your prior year's total tax (or 110% if higher income).

Personally, from what you have said, I don't see any waiver of a penalty.  However, as I originally mentioned, if her actual Estimated Tax Payments were at least 80% of her actual tax, she can avoid the penalty by that provision.
https://www.irs.gov/newsroom/irs-expands-penalty-waiver-for-those-whose-tax-withholding-and-estimate...

thank you so much, I will remove the waiver request and the link attached is also very helpful.

It doesn't look like Proseries Basic has been updated with the new 80% threshold. Do you know when that will be updated?

Thanks for your input!