Right Now...you don't...and you don't file your taxes until it is set up and removed.
The IRS has not relapsed the form needed to remove the penalty, and may not do so for a couple weeks.
Come back mid-late February to go thru things again and the way to remove the penalty might be released and ready by then. No one really knows when they will release it.....but do not file until they do....and your penalty gets removed.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
