Editing Line 28 when it has amount for late filing penaltyFigure 3.11.14-41 shows an example when Line 28 Tax Due has a late filing penalty. Pictured is the Tax and Payments section of Form 1041. Line 28, Tax Due, shows 657 dollars with an asterisk to the right. An arrow is pointing to an asterisk notation below: Has Late Filing Penalty of 20 dollars. The Penalty was deleted from the total and the balance due was edited as 637 dollars to the left of the original entry.