Do you have a penalty on 1040 line 38? it's not for filing or paying late. It doesn't have to do with last year's tax return or not paying estimates for this year. The penalty is an "estimated" amount. It's a penalty if you owe too much or for not paying in enough withholding during the year or not paying in evenly. It's very common and normal and expected for the IRS or state to bill you for more or send you a refund.
