That's weird because there used to be a safe harbor rule where you didn't owe the fine the first time it happened. So either you don't owe that $44 or something changed..
Perhaps you just didn't withhold enough on ordinary income (which requires overriding payroll defaults). There's probably no safe harbor for that.
Perhaps you just didn't withhold enough on ordinary income (which requires overriding payroll defaults). There's probably no safe harbor for that.