I worked overseas in 2008 and part of 2009 then as a 1099 contractor for 19 days at the end of 2009. Due to my eligibility & filing of form 2555, I received a large refund. My tax preparer (paid, of course) failed to tell me about Safe Harbor during my visit in his office when I advised him what I was expecting to be paid as a 1099 worker in 2010. Nor did he advise me to pay quarterly. Now, having just gotten my 2010 returns revised (I gave him updated deductions on rental property), he's telling me that I owe an additional $300 in "penalties" because I did not pay quarterly taxes.

Based on the above, would I fall under Safe Harbor? 2010 is my first full year as a 1099 only worker, and is the first year (ever) which I owe.

Thank you for your help!!

If you filed under a 1099 in 2009, even if for only 19 days, then you have NO safe harbor available to you.