The State of Michigan is waiving all penalties thru July 15, 2020 if the return is filed on time. I am filing this clients return by Monday. So I just input that liability was zero for 2018 (which it wasn't). On the Federal there is a line that you can elect; whereas, the Federal government will bill the client. I was hoping that was true for the State of MI, but no... It is automatically calculating the penalties and interest based on the 2018 and 2019 tax due...