$268 of federal tax were withheld from my paychecks throughout the year 2025.
I made an additional federal estimated tax payment of $3000 on Dec 29th 2025.
Please explain why I have a refund of $740 but with a $57 penalty for underpayment of estimated taxes, even though federal tax withholding were made during the year by the employer through my regular paychecks?
