Due to tax withholding confusion related to Tax Reform, the U.S. Treasury is cutting tax penalties for taxpayers who did not have enough tax withheld throughout 2018 via paycheck withholding or estimated tax payments. This applies to taxpayers who paid at least 80% of their tax liabilities. The Treasury will release a form for these taxpayers to attach to their 2018 Tax Returns exempting them from penalties. Taxpayers that already filed their returns and paid the penalties may request a refund from the IRS for the amounts they paid to the IRS