Turbo tax figured a penalty on an RMD distribution taken in December 2022. A check was sent to the IRS January 2023. Why would I owe a penalty of $179 dollars?

It depends. If an account owner fails to withdraw a RMD, fails to withdraw the full amount of the RMD, or fails to withdraw the RMD by the applicable deadline, the amount not withdrawn is taxed at 50%. 

The fourth quarter estimated tax payment was for estimated taxes owed for 2022, it did not take into account the penalty for the failure to take the RMD.

Form 2210 assumes evenly spread estimated tax payment.

even if you pay up in the fourth quarter with Estimated Tax for your RMD. you can still be penalized.

In which case you can try Schedule AI to reduce or eliminate the penalty.

I found the Schedule too confusing, so now I make equal estimated tax payments.

@anna7