請教：四月份報稅時，已補齊預扣的不足，為什麽還要罰款，而且2022年四月開始算利息？ 多謝！

Just got a letter from IRS, for tax year 2022,

Tax you owe: $35596

Tax withheld: $26894

Other payments: $8702 (paid in April when tax was filed)

Failure to pay proper estimated tax penalty: $199.55