Abandon all hope of finding logic when you deal with Arizona taxes.  The instructions to the Form 221 clearly state, you do not have to pay the penalty if the total tax on your 2019 federal return minus federal withholding is less than $1,000.  

In other words, you can owe $20,000 to the state and there is no penalty, as long as you don't owe much, if anything, on your 1040 because of sufficient withholding. 

(Last year, it took them six weeks to cash checks for $20,000, but that's a different story.)

ProSeries was populating the 221 with some number on, I think Line 8 -- I delete it.  But I attach the 221 with the X in the box on Line 1, because that's what the instructions tell us to do.