2023 TT says I owe a $2 penalty for underpayment of estimated federal taxes. However, when I complete IRS Form 2210 by hand, Line 7 (difference between 90% of total tax due and amount of tax withheld) is less than $1000, which means I don't owe a penalty. FYI, my withholdings plus estimated taxes paid in 2023 exceed my total tax due by just over $1000, so I'm getting a refund.
