[@BeginStateText]
[@XXXForm]
[@XXXNoEF]
Please be sure to sign and date your <@XXXStName> tax return.
[@XXXEFDo]
The <@XXXStName> income tax return will be electronically filed, do not mail the enclosed copy, but retain it for your records.
[@XXXDueBfPen]
Your balance due is <@XXXDueWPen>.<@XXXDueBfPen> <@XXXPenalty>
[@XXXOverpy]
Your refund amount is <@XXXOverpy>.
[@EndStateText]

I have the three balance due amounts for debugging. I test before penalty because using wPen produces 'false' result.