Yes it is 90% of the estimated tax due!!
All the above posts are true, MSN is contradictory on virtually everything. And who wants to scroll thru everything.....just list it.
Doctor's take the cake with being late. If I don't give 24 hours notice, I'm penalized $100. When I patiently (ha) wait two hours give or take, I'd like to charge the doctor for my waiting time. I think $25 per hour is reasonable. I call it the reverse penality.