Does IRS also charge interest if you owe 19.00 estimated tax penalty? Got a bill from them for 105.40 for interest

[Tblouise]

1076.00 tax due
19.00 estimated tax penalty
total paid on time-filed on time with check 1095.00
now they sent a cp14 stating I owe 105.40 in interest. Is this correct?

[Mike9241]

if paid by the due date, there is no interest charged. the IRS within 6 weeks should send you a explanatory notice,. if not call them.

interest is charged when there is a late filing with a blance due or a late payment even if timely filed..