What to do with carryovers to 2022

I am looking at a paper copy of 2021 taxes.  I am looking to translate some numbers into TT 2022.  Under a General Information worksheet, it summarizes carryovers to 2022.

Underpayment Penalty

Federal = $150

 

Federal Carryovers

Unallowed Passive Losses = $1000

AMT Unallowed Passive Losses = $1000

 

California Carryovers

Unallowed Passive Losses = $1000

AMT Unallowed Passive Losses = $1000

 

I am not sure what these are but since it says "unallowed" and they are all the same number for federal and state, I'm guessing they cannot be carried over?  What is the underpayment penalty of $150?