I was asked to submit an explanation statement about form 2210 , waiver of Penalty. I don't know what this is about. Can you help me?

[JulieR]

See the following IRS Instruction for Waiver of Penalty: https://www.irs.gov/instructions/i2210

Generally, exemptions from penalty will apply if:

• In 2017 or 2018, you retired after reaching age 62 or became disabled, and your underpayment was due to reasonable cause (and not willful neglect), or

• The underpayment was due to a casualty, disaster, or other unusual circumstance, and it would be inequitable to impose the penalty. For federally declared disaster areas, see Federally declared disaster, or

• The underpayment was due to an inability to accurately calculate your estimated income tax payment due to the breadth of changes enacted by tax reform.