SECTION 1. PURPOSE

This notice modifies and supersedes the guidance in Notice 2019–11, which provided for the waiver of the addition to tax under section 6654 of the Internal Revenue Code (Code) for the underpayment of estimated income tax for certain individuals who would otherwise be required to make tax year 2018 estimated income tax payments on or before January 15, 2019.

This notice makes the following changes to the guidance provided in Notice 2019–11:

a. It increases the availability of the

waiver of the addition to tax under section 6654 by expanding the waiver to certain individuals whose total withholding and estimated tax payments equal or exceed eighty percent (reduced from eighty-five percent threshold provided in Notice 2019– 11) of the tax shown on the return for the 2018 taxable year. b. It updates procedures for requesting

the waiver of the addition to tax under section 6654 for failure to make estimated income tax payments for the 2018 taxable year otherwise required to be made on or before January 15, 2019. c. It provides procedures for taxpayers

who paid additions to tax under sec

tion 6654 for tax year 2018 but who qualify for relief under Notice 2019–25 to request a refund of the addition to tax. This notice provides a waiver of the addition to tax under section 6654 of the Code for the underpayment of estimated income tax for certain individuals who would otherwise be required to make tax year 2018 estimated income tax payments on or before January 15, 2019. This waiver is limited to individuals whose total withholding and estimated tax payments equal or exceed eighty percent of the tax shown on the return for the 2018 taxable year.