I have the same problem, but tax owed is more than $1000.

Line 1 says " I am claiming an exception from the imposition of the estimated payment penalty because I qualified for federal relief under IRC Section 6654."

The box next to line 1 is already checked when I open the form 221, but I can't figure out why it's checked, and the cross-reference for the field is no help.

My client has income > 150,000 both 2018 and 2019 and owes more than $1000 in tax this year, but the program will not let the form calculate a penalty.