How do I determine my 2022 tax liability when I received a refund from the IRS? For 2023, I underestimated my federal taxes and may have a penalty.

For 2022 it is the total tax on 1040 line 24.

your tax liability -- "tax" -- is shown on Form 1040.

If 1040 Line 38 is zero, you don't have a penalty.

@Karens965 

Thank you!