Offset penalty mssing from the 2004 software?
Why is the offset to the late filing penalty missing from the 2004 software?
Why is the offset to the late filing penalty missing from the 2004 software?

I have my doubts that you'll find a satisfactory answer to a question about a possible bug in an 8-year-old version of ProSeries on this list. Contact Intuit directly.
Yeah, it we were talking 2005 Sing might have a chance, but 2004 is just a bit too old.
For those of us handling OVDI cases this is actually quite important and I was hoping some of the oldies on the forum would know. (Plus, I have found Intuit to be less than helfpul generally speaking.) I'm not sure it is a bug. That is what I'm trying to establish. Perhaps the law was different that year?
Some of the oldies might have known in 2005, but oldies' memories tend to fade over time.