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
Penalty & Interest. TAX YEARS 2015 AND PRIOR: INTEREST: The rate of interest is 6% per annum (1/2% per month)will apply to all 2015 and prior tax returns and underpayment of estimate tax (Form 2210) even if filed after 1/1/2016. PENALTY: The penalty for not paying timely is 5% for each of the first 5 months and an additional 1-1/2% per month thereafter.