@mjfkak
Probably not something that TTX would pay for, since I suspect that is not for the 27 cents. MD allows rounding. From their tax instructions
"You may round off all cents to the nearest whole dollar. Fifty cents and above should be rounded to the next dollar. State calculations are rounded to the nearest cent."
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Instead the critical statement on your tax bill would seem to be:
"Interest for underpayment of estimated tax...$68.72"
......and ( only a "maybe" ) they only added 1 cent for paying late?...even if it was one day late....but that one cent is immaterial to the total bill.
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If you owed MD more than $500 at tax time, then they assess interest on the payments you didn't make during the year...but should have......there was a form 502UP that MD allows you to prepare and file with your tax return, especially if the extra income and tax occurred during the last quarter of 2019....that form might have reduced the extra interest, but that would depend on your personal income situation during the year.
https://www.marylandtaxes.gov/forms/19_forms/502UP.pdf
That form is a part of the TTX software package, and TTX does allow you to prepare this form as a part of your tax filing, but many people skip it....which apparently you skipped.
https://www.marylandtaxes.gov/forms/19_forms/502UP.pdf
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The critical statement on the MD tax instructions:
"UNDERPAYMENT OF ESTIMATED TAX
If you had income from which tax was not withheld or did not have enough tax withheld during the year, you may have owed an estimated tax. All taxpayers should refer to Form 502UP to determine if they owe interest because they underpaid estimated tax during the year.
If you owe interest, complete Form 502UP, write the amount of interest (line 18 of Form 502UP) and check the box on line 49 of Form 502. Attach Form 502UP.
Generally, you do not owe interest if:
a. you owe less than $500 tax on income that is not subject to Maryland withholding;
b. each current year payment, made quarterly as required, is equal to or more than one-fourth of 110% of last year’s tax, that was developed; OR
c. you made quarterly payments during the year that equal 90% of this year’s tax.
Special rules apply if your gross income from farming or fishing is at least two-thirds of your total estimated gross income. See Form 502UP for additional information and instructions for claiming this exemption from interest"
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That's on Page 17 of
https://www.marylandtaxes.gov/forms/19_forms/Resident_Booklet.pdf
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
