To avoid penalty, you need to have paid thru withholding or timely estimated tax, the smaller of 100% of your 2023 tax (110% if AGI > 150k) or 90% of your 2024 tax. You can also do this safe harbor calculation manually to verify the TT calculation and then need to understand why IRS calculated differently.
TT calculates penalty based on the information it's been given for 2023 AGI/tax and estimated tax payments. IRS calculates it independently based on information in their systems. If they came back with a different result then you should check if there was any adjustment to your 2023 or 2024 AGI/tax that wasn't reflected in TT, or if you paid estimated taxes check that the IRS has the same amounts and payment dates as TT by checking your account on irs.gov.
If you are using TT desktop in Forms mode you can double click on line 38 on Form 1040 and again on the worksheet to bring up the Form 2210 calculations.
