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
If you owe more than $1,000 at filing time, you MIGHT have penalties and interest to pay for underpayment of estimated taxes. (There are other safe-harbor exceptions to the $1,000 rule but I won't go into them here for sake of simplicity.) If you can't pay what you owe, the IRS will let you set up a payment plan.