I did file the return without it.  There was a box to check in the 1099-R screen that it qualified for waiver of the penalty.  I had one other return that I did the same thing on.  They received their refund within about 10 days.  I advised them that they would most likely receive a notice at some point in time.

I just completely missed the Form 8915-E.  That is why I asked if it could be mailed in.  That is the only way that I can see to handle it.