FORM 2210  is being created when there is no penalty.  Cannot delete the form.  Returned is e-filed and rejected because there is no statement of why a waver of penalty is being asked for.  Write an explanation statement that there is no penalty and returned is rejected again.  I do not think an explanation statement is being attached because it does not print with the return and when I print the explanation statement it prints a blank page.  Two issues: 1) the form 2210 should not be automatically produced because there is no penalty, and 2) the explanation statement of why the penalty is waved is not being attached to the return when e-filed.  When doing the error check, no errors are identified for e-filing.