@sjrcpa, thanks for your comment and time.

I cannot find any instruction on the amended estimated tax penalty on Form 1040X.

Please clarify that I do not have to compute such penalty on Form 1040X.

Please advise whether the estimated tax penalty on line line 23 as originally computed on Form 1040 should be included in Form 1040X.

If the originally computed estimated tax penalty needs to be included in Form 1040X, is it correct to include it as part of Line 16 of Form 1040X?