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It depends. Oregon could have assessed an underpayment penalty (when TurboTax did not) if you made an mistake in entering the date paid of any of your state estimates.
Generally, you are required to make estimated payments if the tax on your return after all credits and withholding will be $1,000 or more. Your annual estimated tax payment may be paid in up to four installments. Unless an exception applies, underpayment interest is charged for each installment period when you underpaid or made late payments.
I don't think that's it. I did not make estimated payments (never do, I know, I know...). In past years TT calculated a minor penalty. This year, exact same circumstances, it failed to fill in OR-10 or charge a penalty, so the state billed me
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