You may owe interest if you did not make estimated payments, including withholdings (see line 6), equal to at least 80% of your 2021 tax liability (line 49, Form NJ-1040) or 100% of your 2020 tax liability, provided your 2020 New Jersey Income Tax return covered a full 12-month period. If an underpayment does exist for any column in Part I, you should complete Part II, Exceptions, and the appropriate worksheet on page 2, NJ-2210 to determine if any of the exceptions on Part II may apply. You must complete the appropriate worksheet for exceptions 2, 3, and 4 and attach all calculations for each of the exceptions claimed.