Select "Yes" to question that asks if you want to request a waiver to the underpayment penalty and in your explanation you can reference the 85% threshold due to the with-holding changes implemented in 2018 (assuming your tax due is >85%, but <90%) . This will add the Form 2210, which will have Part II, Line A checkbox 'WaiverOfEntirePenaltyInd' selected and thus require the [WaiverExplanationStatement] referencing 85% to be attached to Form 2210. This should get federal to accept the efile.
