I am getting an underpayment penalty this year? I do not own a bus. or pay qtrly taxes nor estimate our taxes for the coming year? Nothing changed from previous years?

[DMarkM1]

You likely avoided the penalty in prior years for the reasons below, but didn't meet the criteria this year.

According to the IRS here... 

"You may avoid the Underpayment of Estimated Tax by Individuals Penalty if:

• Your filed tax return shows you owe less than $1,000 or
• You paid at least 90% of the tax shown on the return for the taxable year or 100% of the tax shown on the return for the prior year, whichever amount is less."