Re line 37 comment, TT is just reflecting how Form 1040 is worded, the instructions clarify to add in the penalty.
Seen a couple of posts like this and interested why the different outcome as the calculations on Form 2210 are very clear so I don't see why it would be an 'estimate' of the penalty. If the IRS is independently calculating a different result, they must have a different 2023 tax liability/AGI, 2024 tax liability/withholding or estimated payment dates. Was there anything unusual about your return, did you check your Form 2210 to see how TT calculated it, did it use 2023 or 2024 tax for the safe harbor, no confusion between you and IRS on ES payment dates?
