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
For example: If your Total Tax for 2008 was $20,000 and you pay the I.R.S. $5,000 per quarter, no underpayment penalty will apply regardless of how much tax is due on April 15 th 2010 for the 2009 tax year. Let me say that differently. Letâs say your 2008 Total Tax was $10,000.