Article: 50260
You may notice that the total refund or tax due doesn’t match the difference between Line 33 and Line 24 on your 1040. This discrepancy is typically the result of an underpayment of estimated tax penalty, which is reported on Line 38 of Form 1040.
If you believe the penalty has been assessed in error, you may submit Form 2210 to request a waiver.
First-time filers may encounter this penalty due to the absence of prior-year information in the system. Form 2210 provides an opportunity to supply relevant context and may allow for the waiver of the penalty.
See IRS: Underpayment of Estimated Tax by Individuals Penalty for more information