Thanks for the reply.

I looked at the IRS instructions for 2210. On page 2 it discusses what to do if you are in a federally declared disaster area. Says DO NOT file 2210. IRS will automatically determine that the special rules apply and will, if any penalty is due, bill you.

To a degree I like that, however, I hate not calculating the penalty and telling the client to be looking for a bill if they screwed up on the other payments due. Will probably calculate what I think is due and warn them to forward the bill to me for checking.