This question is for Arizona form 221, the Underpayment Penalty.
Specifically, it is for line 8 on the 221. The instructions say, "Enter your 2019 tax liability (after tax credits). Only enter an amount on line 8 if you filed an Arizona personal income tax return for 2019. If you did not file an Arizona personal income tax return for 2019, skip this line." See form 221 instructions.
Use line 52 on the AZ 140 for 2019.
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