Form 5330 de minimis balance due

[M Norton]

Plan sponsor had late deposits of elective deferrals for multiple pay periods in 2017.  Due date for Form 5500-SF and Form 5330 were extended by filing Form 5558; $19 was paid with extension for amount due on Form 5330.  After preparing Form 5330, excise tax total is $19.21.  Is it necessary to remit $0.21 with the form?  Is there some kind of de minimis that would apply to this situation?

Thanks.

[Larry Starr]

You're going to file the form; it's going to show a deficiency in the computers of 21 cents.  Why play games? Send the check for the 21 cents. Or would you rather have to deal with corresponde where the postage alone will be more expensive????.