<table><tr><th>From:</th><th>jeffrey E. &lt;jeevacation@gmail.com&gt;</th></tr><tr><td>Sent:</td><td>Tuesday, February 23, 2016 3:18 PM</td></tr><tr><td>To:</td><td>Nathan Myhrvold</td></tr><tr><td>Subject:</td><td>Fwd: c corp filing penalties</td></tr></table>

-------- Forwarded message --------
From: Richard Kahn <mailto: >
Date: Tuesday, 23 February 2016
Subject: c corp filing penaltie=
To: "jeffrey E." <jeevacation@gmail.com <mailto: jeevacation@gmail.com=> >

A corporation that does not file its tax return by the due date, including extensions, may be penalized 5% of the unpaid tax for each month or part of a month the return is late, up to a maximum of 25% of the unpaid tax. The minimum penalty for a return that is over 60 days late is the smaller of the tax due or $135.</=pan>

https://www.irs.gov/instructions/i1120/ch01.htl <https://www.irs.gov/instructions/i1120/=h01.html>

Richard Kahn
HBRK Associates Inc.

New York, NY 10022
tel: 
fax:

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