The Internal Revenue Service said Wednesday it wouldn’t penalize many taxpayers who tax withholding and estimated tax payments fell short last year because of changes in the withholding tables under the new Tax Law.

The IRS said it would generally waive the tax penalty for any taxpayer who paid at least 85% of their total tax liability last year through income tax withholding and/or quarterly estimated tax payments.  The usual percentage threshold for avoiding a penalty is 90 percent.

The relief is designed to help taxpayers who weren’t able to properly adjust their withholding and estimated tax payments to reflect an array of changes with the new Tax Law.

The IRS issued Notice 2019-11 on Wednesday that provides a waiver. The waiver, though, is limited to individuals whose total withholding and estimated tax payments equal or exceed 85 percent of the tax shown on the 2018 return.