underpayment tax penalty and how to pay that?

[rk38]

On the 1040 line 38 is estimated tax penalty. This was not added to line 37 the amount owed. How do I pay the figure in line 38 to the IRS?   Was answered in another post.  I see the math was done in the background and added to the amount owed.  Thanks.

[KeshaH]

The amount on line 37 should include the amount on line 38, and you would pay the penalty with your balance due. If you subtract line 33 from line 24, the difference should be different from the amount on line 37 by the amount on line 38.

[rk38]

Thank you!