Massachusetts: penalty on ample tax payments, but not paid in ample quarterly payments

[PaulB1]

TT shows a state tax refund due to over-payments in 4th Quarter; great! However, why does TT calculate an underpayment penalty?  In Mass form M-2210, why does TT not know enough to either "check -off" or ask taxpayer to manually " check-off" the exception to penalty box that says:  "Your estimated payments and withholding equal or exceed your 2023 tax".

This appears to be a failure in the program which I have observed for 2023 also.

[KeshaH]

The underpayment penalty is calculated by quarter, so even if you make your overall minimum required payment for the year you may still be assessed an underpayment penalty if you didn't make the payments by the quarterly due dates.

Since you made a big payment in the fourth quarter, you were likely underpaid in the first three, which could result in your underpayment penalty.