@Itsmeeee The underpayment estimated penalty is not for filing or when you pay the Tax Due. In fact you could pay your tax due now before your return gets filed. The tax due is not due until April 15 so the late penalties and interest don't start until then.
This estimated penalty on your return line 38 is a done deal. If you do not pay enough tax during the year, you may have to pay a penalty for underpayment of estimated tax. Even if you are getting a refund you can still owe a penalty for not paying in evenly during the year. Generally, most taxpayers will avoid this penalty if they owe less than $1,000 in tax after subtracting their withholdings and credits, or if they paid at least 90% of the tax for the current year, or 100% of the tax shown on the return for the prior year, whichever is smaller. It is included in your tax due or reduces your refund.
