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
The total estimated payments ($600) and withholding ($0) do not equal either last yearâs tax or 90% of this yearâs tax, and this yearâs tax from Line 26 less withholding and credits is not less than $500. You will owe interest and penalty on the underpayment. Your total tax last year was $800. This year it is $400.