A picture of Page 3 of Form 720 with penalty and interest included on Part III, Line 10. Line 10 is then perfected by subtracting the penalty and interest amount and editing the tax amount only to the left of Line 10.The top of Form 720, Page 3 is shown.Part III, line 3 shows 20,000.Part III, line 10, has includes penalty & interest written in parenthesis above the line, an X edited in red next to the amount of 23,180 entered on the line. 20,000 is edited in red to the left of line 10.