Of course that is an extreme unusual example.  I did not check in that particular instance.  Does it show refund of $279 refund and also $101 tax paid on line 18?  That is a good example of why the worksheet is not clear.  But that again is a once or twice a year example that you would have to check every year to make sure it flowed correct.  My point is everything flows correct if they owed or got refund in the usual manner except as @The_AntiTax_Man pointed out the Jan. 2022 federal estimate.