Not to the IRS. The IRS doesn't care about your state taxes. You're mixing apples and ketchup from the IRS perspective. Generally, and depending on your income, if you owe more than $1000 to the IRS at the time you file your taxes, you didn't have high enough withholding on your paychecks. They'll assess a penalty. Note that $1000 is NOT a fixed figure. I pulled it out of thin air. That number depends on your overall household income.
