Zero tax prior year means you can't rely on that safe harbor.

You 'might' be able to ask for "1st time abatement" (I'm not even sure an underpayment penalty qualifies).

BUT... using that one-time-get-out-of-jail card for just $ 20 isn't wise.  And asking for it would easily eat up $ 20 of time spent.  IMHO anyway.

If prior year's zero tax is not a safe harbor, does that mean that a C-corporation must make estimated quarterly taxes even when a small tax ($500) is due at year's end?