What is standard practice for Form 2210-Underpayment of Estimated Tax? Do most tax preparers incl

[Rachel23]

I'm curious to know if there is a "standard practice" among tax professionals concerning the penalty for the Underpayment of Estimated Tax on Form 2210. Do most pros usually let the IRS calculate the underpayment penalty (so they suppress Form 2210)? Or do most pros let the program calculate the underpayment penalty and include it in the taxes due amount delivered to the client? 

I have heard that some people do not include the estimated underpayment penalty when they file&pay their taxes. And one person told me that the IRS has never sent them a letter saying they owe an underpayment penalty even when the tax program estimated one on Form 2210. I'd want to warn a client that it's a possibility, but wondering if it could be in the client's best interest to let the IRS do the calculating on that penalty since it's an "estimate" on Form 2210.

Hoping to hear thoughts and experiences from other tax pros out there! Thank you! 

[BobKamman]

I "let IRS calculate it" if it's under $100, because they never do.  This criterion may be higher, but it's a secret in the Law Enforcement Manual. (It may have been raised during Covid, but then lowered again.)  If it's over $100, I'll include it with the return unless the client tells me they would rather receive a bill and pay it in July.  

I had one client this year whose penalty would be $103 if tax with return was paid April 18.  So I encouraged her to file a couple weeks earlier, to keep it under $100 and therefore eliminate it.   It was really difficult to explain to her why that was important, and it wasn't when I had time to go into detailed explanations.