Business & farm

I am going to assume you mean home and business for individual taxes. Let me show you the steps:

1. Switch to forms mode
2. Select Open Form
3. Type in 5329 enter
4. Then the federal will show the 5329 for Taxpayer (and Spouse, if on return)
5. Select / highlight the one you need
6. Select Open Form
7. Scroll down to Part IX
8. Fill it in 
9. Scroll down to waiver request box
10. Enter amount to waive
11. Select explain box
12. Request waiver of amount and explain corrective action taken and reason for issue.