1040 line 37 does not appear correct. My line 37 shows $1179, line 24 is $1136 and line 33 is $0. Line 37 should be line 24 minus line 33.

Why doesn't line 37 add correctly?  It should be line 24 less line 33.

@randyspiess 

When I take $1136 and subtract $0, I get $1136.

Then a penalty is probably added from line 38 to get the $1179 value in line 37

Thanks for the suggestions.  It turns out I had imported an extra 1099.  When I deleted my imports then re- imported the problem resolved