The waiver of penalty to which you refer is from the IRS, and offers only partial relief:
Per the IRS:
"The IRS is generally waiving the penalty for any taxpayer who paid at
least 85 percent of their total tax
liability during the year through federal income tax withholding, quarterly
estimated tax payments or a combination of the two. The usual percentage
threshold is 90 percent to avoid a penalty." https://www.irs.gov/newsroom/irs-waives-penalty-for-many-whose-tax-withholding-and-estimated-tax-pay...
The form that you inquired about is not a federal tax form. It is a Michigan state income tax form. We are not aware of Michigan offering any waiver of penalties similar to that offered by the IRS.
