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FILE - In this Jan. 10, 2017 file photo, A 1040 tax form appears on display  in New York. The Treasury Department is expanding for a second time this year the relief it grants taxpayers who had too little in income taxes withheld from their paychecks in the first year of a sweeping tax overhaul. Treasury announced Friday, March 22, 2019 that taxpayers will be able to avoid penalties for paying too little in taxes as long as they paid at least 80 percent of what they owed the government.  (AP Photo/Mark Lennihan, File )

FILE - In this Jan. 10, 2017 file photo, A 1040 tax form appears on display in New York. The Treasury Department is expanding for a second time this year the relief it grants taxpayers who had too little in income taxes withheld from their paychecks in the first year of a sweeping tax overhaul. Treasury announced Friday, March 22, 2019 that taxpayers will be able to avoid penalties for paying too little in taxes as long as they paid at least 80 percent of what they owed the government. (AP Photo/Mark Lennihan, File )

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