Thank you. I just wonder if I might owe a penalty if my 'regular' income tax liability ends up at zero, and my PTC reconciliation leaves me owing for the year 2022, similar to how it did in 2021. In 2021, on my 1040, line 16 shows zero but line 17 has a figure over $1k so I will have to pay that, but, could an under-payment/underwithholding penalty apply to that item? Not sure if the law (the penalty) applies to that one. It's unlikely my line 16 (or equivalent in 2022) will be anything but zero.
