My client has made VA estimated tax payments of $ 39,884 (in total) during 2023. His total VA tax liability came to $43,362 meaning he only owes $3,386. His returns however shows $1,710 for underpayment. I double checked and made sure I'd entered his estimated payments. I don't know where this penalty is coming, aside from the amount that is very high compared to what he owes, since he made estimated payments, he should not owe any penalties.