The reason I believe this will work is because I have the return completed and ready to file (it would be filed if not for this issue) so I know that the amount of tax due is 100% of what they will owe. I had the same issue with form 172 in 2025 for 2024 returns and used this method and it worked fine. I don't recall all of the different amounts owed by the clients, but I do feel that since I know it's 100% of the tax it will avoid penalties. (The last I checked form 172 is not scheduled to be ready to e-file until March 4th, which poses an issue for another handful of my clients. 

Assuming the software is "fixed" sooner than later so I can file the return the payment will have been received on March 2nd, because I'm using EFT for them, so farmer or not, the payment date will be deemed the 2nd. 

March 2, 2026 Deadline: Qualifying farmers who did not make a January 15 estimated tax payment can avoid all underpayment penalties by filing their return and paying in full by March 2, 2026