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Chapter 8: Playing the Game / Checks / Step 1: Roll D20

Penalties

Source Player Core pg. 400 2.0
Penalties work very much like bonuses. You can have circumstance penalties, status penalties, and sometimes even item penalties. Like bonuses of the same type, you take only the worst all of various penalties of a given type. However, you can apply both a bonus and a penalty of the same type on a single roll. For example, if you had a +1 status bonus from a heroism spell but a –2 status penalty from the sickened condition, you'd apply them both to your roll—so heroism still helps even though you're feeling unwell.

Unlike bonuses, penalties can also be untyped, in which case they won't be classified as “circumstance,” “item,” or “status.” Unlike other penalties, you always add all your untyped penalties together rather than simply taking the worst one. For instance, when you use attack actions, you incur a multiple attack penalty on each attack you make on your turn after the first attack of the turn, and when you attack a target that's beyond your weapon's normal range increment, you incur a range penalty on the attack. Because these are both untyped penalties, if you make multiple attacks at a faraway target, you'd apply both the multiple attack penalty and the range penalty to your roll.

Once you've identified all your various modifiers, bonuses, and penalties, you move on to the next step.