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The waiver of penalty to which you refer is from the IRS, and offers only partial relief:
Per the IRS: "The IRS is generally waiving the penalty for any taxpayer who paid at least 85 percent of their total tax liability during the year through federal income tax withholding, quarterly estimated tax payments or a combination of the two. The usual percentage threshold is 90 percent to avoid a penalty." https://www.irs.gov/newsroom/irs-waives-penalty-for-many-whose-tax-withholding-and-estimated-tax-pay...
The form that you inquired about is not a federal tax form. It is a Michigan state income tax form. We are not aware of Michigan offering any waiver of penalties similar to that offered by the IRS.Still have questions?
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