It's not because your income is over $100,000. "Other Taxes" means something other than regular income tax. Other Taxes are on Schedule 4, and include the following. If you owe any of these taxes, you have to upgrade.
- Self-employment tax
- Social Security and Medicare tax on unreported tips
- Additional tax (i.e. penalty) for early distributions from an IRA or 401(k), failure to take an RMD, or excess contributions to an IRA, ESA, MSA, HSA, or ABLE account
- Household employee taxes ("nanny tax")
- Repayment of the first-time homebuyer credit
- Individual responsibility payment (i.e. penalty) for not having health insurance coverage
- Additional Medicare tax
- Net Investment Income Tax
