see similar thread on this topic below, TT calculates underpayment using Form 2210 based on the information it's been given - any difference or adjustment to 2023 tax/AGI, either carried over from your 2023 return or input under Other Tax Situations / Underpayment Penalty, could affect the minimum safe harbor amount you needed to pay; or dates on estimated/final payments will affect penalty calculation etc. IRS calculates it based on information in their system.
https://ttlc.intuit.com/community/taxes/discussion/re-the-amount-you-owe-formula-on-1040-line-37/01/...
