The Department may waive or cancel delinquent return penalties in limited circumstances. If you are filing your paper tax return late and qualify to request a waiver of penalty, please fill in the box on the bottom of page 1 and attach your written request to the return. The request must explain the circumstances that caused your return to be late.
If you are using e-file, the penalty waiver check box is located under the "Total Amount Owed" on the Summary and Payment page. You must provide an explaination for your waiver request.
The Department may waive or cancel the penalties or interest imposed upon finding that the failure to timely pay meets the criteria established for penalty waivers.