I bet you are right.  He was only paying $313 each quarter.  He paid the first 2 on time, the 3rd 1 1/2 months late and the 4th 2 1/2 months early.  After all said and done, he owed $59.  His penalty was $1 so I e-filed it anyway and it was accepted.  I was afraid it would not e-file because the form wasn't ready but I had checked to not include the $1 penalty.  Thank you for clearing this up for me.