Taxpayer has a penalty on her tax return, is that penalty amount included in Form 1040 Line 37 or do we add the penalty to the amount of tax owed on Line 37?

[info7]

Tax owed on Line 37 is $1800
Penalty on line 38 is $10
Does the tax payer pay $1800 or $1810?

[IRonMaN]

https://www.irs.gov/pub/irs-pdf/i1040gi.pdf

When in doubt, the IRS does provide instructions 

[Just-Lisa-Now-]

LOOK at the tax return, look at lines 24 and 33 and do the math.

[BobKamman]

Check the box on Form 2210 to let IRS figure the penalty.  For that amount, they won't.