There are two possible scenarios. 

Scenario I. You have an underpayment penalty that was waived due to the recent "penalty waiver" introduction (in January 2019). In some circumstances, having a tax refund does not eliminate the possibility of a penalty. 

If that is the case, your return will be rejected with this description: If Part II Box A for Form 2210 is checked and you are eligible for the 85% Waiver, your return cannot be electronically filed.  

If you are using TurboTax Online, do the following:

Review information that appears on Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts (generate a pdf file through Print Center).

a) If Part II Box A is checked and you are eligible for the 85% Waiver, your return cannot be electronically filed. You must print and file your return by mail. 

b) If a penalty is present without the 85% waiver, and a full or partial penalty waiver is requested, then a Waiver of Penalty Explanation Statement is required. Go back to the return (see steps below) and add a statement. 

c) If there is no underpayment penalty calculated in Line 17 then Waiver of penalty explanation statement is not required. Then revisit the Underpayment section of your return and make changes. See the steps in this FAQ, under TurboTax Online Solution https://ttlc.intuit.com/questions/4612553-electronic-filing-rejection-code-f2210-003

If you are using TurboTax Desktop, do the following:

Review information related to Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts.

a) If a penalty is present and a full or partial penalty waiver is requested, then Navigate to Forms Mode and choose Form 2210, Part II, under Box B, click Explain to complete the required Waiver Explanation Statement.

b) If Part II Box A is checked and you are eligible for the 85% Waiver, your return cannot be electronically filed. You must print and file your return by mail.

The bottom line is: If your Form 2210 has Part II Box A checked - you cannot e-file. The IRS just does not accept those through e-filing. 

Scenario 2: You are showing an incorrect amount of tax liability from 2017. And that causes penalty calculation and all the above outcomes. Check your 2017 tax liability input doing the following:

• Go back into your return
• Under Federal click on Other Tax Situations
• Under Additional Tax Payments click on Underpayment Penalties
• When you get to the screen that says Possible Penalty Exceptions, say No. (It doesn't show up for all situations, so you might not actually see that, and therefore, this option will not apply to you.)
• On the next screen enter the correct 2017 tax liability. 

To reiterate, there is nothing for TurboTax to fix. The IRS does not electronically accept its newly introduced waiver information. So if your return is being rejected you must print and mail.  

But also this situation might apply: 

https://ttlc.intuit.com/replies/7206432