@SueJohnson here is where the misunderstanding may be:
as long as you make estimated payments equal to 100% of last year's tax liability you avoid under-payment penalties.
However, that does not mean you don't owe the rest. It just means there is no underpayment penalty on that underpayment.
Further, and many confuse this, "what you owe" is based on Line 24 and NOT Line 37.
Line 24 is the "tax liability" or "what you owe" before giving credit for payments made, withholdings or refundable credits. Line 37 is the "what you owe" after giving credit for payments made, withholdings or refundable credits. It's different.
Since your 2023 tax liability (line 24) as $2182 and dividing that by 4, that is $546 per quarter.
So the Payment due (line 37) for 2024 is Line 24, less $546, less $1300 times 3......
does that make sense?
