State Taxes - penalty for not making estimated taxes for a summer intern!

Hi,

I'm writing on behalf of my daughter who was a summer intern out of state last summer (and this summer!).  The strange thing was her W2 had withheld ~$9 for IL, in case that's relevant.

 

First we got a follow-up letter saying she owed taxes for our home state which I'm sorting out ($9).  This aligns with the amount the W2 withheld for our home state - coincidence?  Not sure yet.

 

Second and the reason I'm posting, they then issued a penalty for not making estimated payments.  She was a summer intern and so didn't even have $$ to make estimated payments.  Is this something we can go back and argue and provide justification/evidence of?  The penalty is not huge but still not something we think she should have to pay - college student! :).

 

Thanks a lot!