Elijah waited until june u,2017 to file his 1040 for tax year 2016. his balance due is $88. what is the failure to file penalty?

The failure to file penalty refers to the amount of money that a tax payer has to pay as penalty for not filing his tax before the assigned deadline. The failure to pay penalty is 0.5% of the tax balance that is owned per month.
Thus, for Elijah, who is owning $88, the failure to pay penalty is 0.5% *88 = $0.44.
Elijah has to pay $0.44 per month for the period during which he withhold the tax.

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