If your 2023 return shows a penalty Schedule 2 Line 8, recommend that you amend your 2023 return to file a new Form 5329 with the waiver requested and a revised Schedule 2 with zero in that box.
note that mailed 1040-x , only new or changed forms are attached.
Do not include your old 1040 nor your revised 1040 because the Form 1040-X reflects any changes there and becomes your new tax return.
@Gma427
