1) What is the penalty of not giving khums for a year or missing it?

2) If I didn’t give khums previous year and giving it in the next or current year, would the khums of previous year be considered "expenses" and deducted from your profit as part of the current year or would I have to give 1/5th khums on the previous year khums as well as for the current year?

3) If i am living in USA, do I have to give khums in USA to the merja representative or would be ok to give khums to a representative in different country?

by

1) Just do istighfar for missing khums

2) Go back and calculate khums on the date you were supposed to. Then for next year after that, take this calculation into consideration

3) You can pay khums to anyone anywhere who has proper ijaza from your marjie