But if you asked your clients up front if they want you to calculate the penalty so that they will pay a few bucks extra now or skip the calculation and they may or may not receive a notice later, what are most of your clients going to choose?  I let the software calculate the penalties but there are times when a penalty is calculated on Minnesota and a little message pops up "this return can not be e-filed" and I'll change the prior year tax to delete the penalty so that I can e-file the return.  After doing that for a couple of centuries, I've never had a client call about getting a notice looking for a couple of extra bucks.  So do we do the calculation for the sake of the client or for our own benefit?