What does “was your 2022 tax liability zero” mean? I paid taxes in 2022 and got a refund.

[samloblack]

The question was asked under the category “possible penalty exception” after I was told that I have an underpayment penalty.

[Bsch4477]

You had no tax liability for the prior year if your total tax was zero or you didn't have to file an income tax return.