Penalty waiver will depend on many factors. There are waivers for income-related exemptions, hardship, and some others. TurboTax will walk you through some questions and determine if you are eligible. Below is a link with some additional information that will walk you through the process.
https://ttlc.intuit.com/replies/4234967
Below are some waivers that may be available to you.
https://ttlc.intuit.com/replies/4845829
