My 2018 NJ-1040X line 41 (Tax due on my NJ Taxable Income) was rounded down from $7,209.24 to $7,209.00. This resulted in a NJ underpayment penalty with a balance of $0.24 along with a ridiculous interest payment.
***EDIT***
The NJ underpayment had nothing to do with the $.24. Their notice form was very ambiguous. After talking with NJ Taxation office, the underpayment was late payment interest for a Changed 1099-R that I had received after the filing date. I still had balance due from the Changed 1099-R after the filing date, and am responsible to pay late payment interest.
