Is there an IRS form available to waive a penalty for underpayment of estimated tax?

[Periwinkle65]

I failed to make my first estimated payment. There was major damage ($60,000. plus)  to a second house owned in a different state. I was tending to this issue and had neither records nor liquid funds to make that payment. I caught up with the estimated payment last month. 

I assume I need to pay the penalty first. Is this amount to be included in the 2018 taxes owed? If sent separately, which address do I use? Is it deductible from next year's taxes? 

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[Zbucklyo]

You will be submitting Form 2210 to report the underpayment.  That form has an option to request a waiver of the penalty in circumstances. Read the instructions for the form carefully as you are required to submit documentation to support your claim.

Also make sure that you select the option to have the IRS calculate the penalty, rather than TurboTax.