The Internal Revenue Service announced on Friday an amended notice that reduces the amount of tax that an individual must have paid in 2018 to avoid the underpayment of estimated income tax penalty to 80 percent, the Journal of Accountancy reported. The change was made after concerns were raised that the earlier relief, which lowered the underpayment penalty threshold from 90 percent to 85 percent, did not go far enough given all the uncertainties taxpayers and tax practitioners faced after the many changes wrought by the Tax Cuts and Jobs Act. To request the waiver, an individual taxpayer must file Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, with his or her 2018 income tax return. The taxpayer should check the waiver box in Part II, box A, of the form and include the statement “80% waiver” on the return.