<prompt> Human: Ive been trying to get some solid numbers on this. Lets say for example a person makes 60,000 a year and has too little taxes witheld from each paycheck. As a function of how much I owe, what percentage fee would I be charged? I cant find any concrete numbers in articles or even on the IRS site. They just say that there will be a fee. Has anyone had this fee levied on you? How high was it?  <response>: If the underapyment is less than 1,000, there is no penalty. If the 2017 withholding is equal to or more than the 2016 total tax liability, there is no penalty. The Underpayment of Estimated Tax Penalty is calculated on Form 2210 