I don't know what to put for State Tax underpayment penalty. I paid all of my state tax last year and should not have an underpayment penalty

[sjodom]

I've entered in my 2015 new mexico tax from line 22 and received a refund last year from the state

[gamagesa]

An underpayment penalty does not come from the prior year.  It is referring to whether or not you had enough withheld in 2016 for the bill you are paying now.  For example, if you owe $5000 for this return and didn't have much of that withheld from your paycheck or make quarterly tax payments, the government charges you a penalty.  The easiest way to avoid that penalty is to show you had the same or more withheld this year vs. last year.