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12-06-2019
11:09 PM
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If the 2210 is generating, and has a wavier, this diagnostic will generate. Diagnostic REF. #705 will be cleared by putting a reason for Waiver in Screen 8; Code 46 Reason for Waiver of Penalty box. The 2210 that is generating for me, shows in Part II, page 1, 85% waiver.
The IRS announced this in January:
IRS waives penalty for many whose tax withholding and estimated tax payments fell short in 2018
https://content.govdelivery.com/accounts/USIRS/bulletins/228ad19