year ending on December 31, 2019) before the period at the end. (c) Failure by individual To pay estimated income tax In the case of an installment of estimated tax with respect to 2019, section 6654(b)(2)(A) of the Internal Revenue Code of 1986 shall be applied by inserting (the 15th day of November in the case of a taxable year ending on December 31, 2019) before the comma at the end.