This increases the amount of clutch slippage, allowing the fan to slow down and decrease cooling. HOW THE FAN CLUTCH WORKS. The clutch consists of a fluid coupling filled with a silicone based oil. In the cutaway view at the left, the area between the teeth on the clutch plates is filled with silicone fluid. An internal valve opens and closes a passage between the main fluid cavity and a fluid reservoir.
The penalty you will have to pay will equal the federal short-term interest rate plus five and one half percentage points (adjusted quarterly), but not less than 7.5%. The underpayment penalty applies if your 2017 withholding and estimated tax payments do not equal: 90% of the tax shown on your 2017 return
Interest rates are set by the IRS every three months. Currently, the IRS interest rate for underpayments of tax is 3% per year. The interest is calculated for each day your balance due is not paid in full. Interest is assessed on the unpaid amount of tax plus any late filing or late payment penalties.(Internal Revenue Code section 6601 .).urrently, the IRS interest rate for underpayments of tax is 3% per year. The interest is calculated for each day your balance due is not paid in full. Interest is assessed on the unpaid amount of tax plus any late filing or late payment penalties. (Internal Revenue Code section 6601 .).