If one elects to fill in "Part II, Line D -- Tax Withheld Smart Worksheet", it directs the taxpayer to "If box D is checked above, enter total tax withheld during the 4 periods, below. Do not include any estimated tax payments. If zero for any period, enter -0-. These amounts will be included on line 19 below."
Q: Should the last sentence read as follows: "These amounts will be included on line 11 below." Line 11 is where one fills in estimated tax paid and tax withheld.
Line 19 shows the penalty one must pay.
