Form 1040 line 79 is for "estimated tax penalty", but my understanding is that this is for 'penalty for not paying estimated tax', not 'the estimated amount for all tax penalties'. If this is the case, where on Form 1040 is information for 'the estimated amount for all tax penalties' included? Is it included on line 78 without being listed separately? Or is it not listed at all on the form, but just paid along with the tax owed?
I've looked at IRS Publication 17, but have not found information about this. Various online sources go into detail about how to calculate the penalty, but not how to list it or pay it.