Form 5330 on multiple year missed minimums

[frizzyguy]

Hi everyone,

I have a client who hasn't made their 2009 or 2010 minimum required contribution. We told them they could have their account fill this out for them or us, they chose their accountant both years. After the 2010 missed payment, they had a compliance check performed by the IRS stating that they should have paid an excise tax. If you can believe, the client never paid their excise tax. I know, knock me over with a feather.

On this form, do we have them pay 10% of line 39 from the schedule SB or line 40. Line 39 is the 'Unpaid minimum required contribution for currect year' and line 40 is 'Unpaid minimum required contribution for all years.' I have looked and looked and can't find anything. I asked around, get shrugs and guesses but know one knows for sure. And the instructions for the 5330 are the least helpful item yet.

Does anyone have a cite to how this is filled out?

Frizzyguy