While before, taxpayers needed to apply for this waiver, now the IRS is simply going to apply it automatically. Over the next few months, the IRS will mail copies of CP21 notices  granting this relief to affected taxpayers. Any eligible taxpayers who already paid the penalty will also receive a refund check about three weeks after their CP21 notice regardless if they requested penalty relief. The agency emphasized that eligible taxpayers who have already filed a 2018 return do not need to request penalty relief, contact the IRS or take any other action to receive this relief.

"The IRS is taking this step to help affected taxpayers," said IRS Commissioner Chuck Rettig. "This waiver is designed to provide relief to any person who filed too early to take advantage of the waiver or was unaware of it when they filed."