Their underpayment penalties are waived this year because of the late enactment.
From the sacbee.com
If you do not pay enough tax, you may have to pay an underpayment penalty.
From the fresnobee.com
That usually translates into underpayment and a subtle discrimination being exercised.
From the forbes.com
Is the underpayment something you were expecting or knew would be adjusted?
From the thisismoney.co.uk
This will help to avoid getting hit with a penalty for underpayment of estimated taxes.
From the forbes.com
Excess overtime and underpayment for regular hours and overtime are especially frequent.
From the businessweek.com
She said the underpayment of taxes was due to the accountant's errors.
From the heraldtribune.com
Disputes arose there, too, and the DK Interior alleged underpayment.
From the stltoday.com
Crew members told media they left the vessel in Auckland due to underpayment and mistreatment.
From the scoop.co.nz
More examples
A payment smaller than needed or expected
The act of paying less than required
An insufficient payment; The act of making such a payment; The amount by which a payment is insufficient
(Underpayments) You pay less than your normal monthly amount, with the agreement of the lender. Some lenders (including The Co-operative Bank) require you to build up some overpayments first.
(Underpayments) Any amounts that you pay in addition to your usual monthly payment - either as lump sums or as regular additional payments - will accumulate as a 'surplus'. ...
(Underpayments) On some mortgages you can arrange to pay less than your normal monthly subscriptions for a limited time, up to your agreed borrowing limit. Note you'll continue to pay interest on your loan during this period.
An amount due a person that has not been paid. Underpayments usually result from unpaid accrued benefits or unnegotiated checks.
A loan or mortgage payment that is less than the amount that you should normally pay for that month.
A reduction in mortgage repayments that may be agreed with the lender and subject to an affordability check.