US · guidance
Rev. Rul. 2024-11, 2024-24 I.R.B. 1459
Section 6621.—Determination of Rate of Interes
Section 6621 of the Internal Revenue Code establishes the interest rates on overpayments and underpayments of tax. Under section 6621(a)(1), the overpayment rate is the sum of the federal short-term rate plus 3 percentage points (2 percentage points in the case of a corporation), except the rate for the portion of a corporate overpayment of tax exceeding $10,000 for a taxable period is the sum of the federal short-term rate plus 0.5 of a percentage point. Under section 6621(a)(2), the underpayment rate is the sum of the federal short-term rate plus 3 percentage points.
Section 6621(c) provides that for purposes of interest payable under section 6601 on any large corporate underpayment, the underpayment rate under section 6621(a)(2) is determined by substituting “5 percentage points” for “3 percentage points.” See section 6621(c) and section 301.6621-3 of the Regulations on Procedure and Administration for the definition of a large corporate underpayment and for the rules for determining the applicable date. Section 6621(c) and section 301.6621-3 are generally effective for periods after December 31, 1990.
Section 6621(b)(1) provides that the Secretary will determine the federal short-term rate for the first month in each calendar quarter. Section 6621(b)(2)(A) provides that the federal short-term rate determined under section 6621(b)(1) for any month applies during the first calendar quarter beginning after that month. Section 6621(b)(3) provides that the federal short-term rate for any month is the federal short-term rate determined during that month by the Secretary in accordance with section 1274(d), rounded to the nearest full percent (or, if a multiple of 1/2 of 1 percent, the rate is increased to the next highest full percent).
Notice 88-59, 1988-1 C.B. 546, announced that in determining the quarterly interest rates to be used for overpayments and underpayments of tax under section 6621, the Internal Revenue Service will use the federal short-term rate based on daily compounding because that rate is most consistent with section 6621 which, pursuant to section 6622, is subject to daily compounding.
The federal short-term rate determined in accordance with section 1274(d) during April 2024 is the rate published in Revenue Ruling 2024-9, 2024-19 IRB 964, to take effect beginning May 1, 2024. The federal short-term rate, rounded to the nearest full percent, based on daily compounding determined during the month of April 2024 is 5 percent. Accordingly, an overpayment rate of 8 percent (7 percent in the case of a corporation) and an underpayment rate of 8 percent are established for the calendar quarter beginning July 1, 2024. The overpayment rate for the portion of a corporate overpayment exceeding $10,000 for the calendar quarter beginning July 1, 2024, is 5.5 percent. The underpayment rate for large corporate underpayments for the calendar quarter beginning July 1, 2024, is 10 percent. These rates apply to amounts bearing interest during that calendar quarter.
Sections 6654(a)(1) and 6655(a)(1) provide that the underpayment rate established under section 6621 applies in determining the addition to tax under sections 6654 and 6655 for failure to pay estimated tax for any taxable year. Thus, the 8 percent rate also applies to estimated tax underpayments for the third calendar quarter beginning July 1, 2024. In addition, pursuant to section 6603(d)(4), the rate of interest on section 6603 deposits is 5 percent for the third calendar quarter in 2024.
Interest factors for daily compound interest for annual rates of 5.5 percent, 7 percent, 8 percent and 10 percent are published in Tables 64, 67, 69 and 73 of Rev. Proc. 95-17, 1995-1 C.B. 618, 621, 623, and 627.
Annual interest rates to be compounded daily pursuant to section 6622 that apply for prior periods are set forth in the tables accompanying this revenue ruling.
DRAFTING INFORMATION
The principal author of this revenue ruling is Casey R. Conrad of the Office of the Associate Chief Counsel (Procedure and Administration). For further information regarding this revenue ruling, contact Mr. Conrad at (202) 317-6844 (not a toll-free call).
APPENDIX A
365 Day Year
0.5% Compound Rate 184 Days
Days
Factor
Days
Factor
Days
Factor
1
0.000013699
63
0.000863380
125
0.001713784
2
0.000027397
64
0.000877091
126
0.001727506
3
0.000041096
65
0.000890801
127
0.001741228
4
0.000054796
66
0.000904512
128
0.001754951
5
0.000068495
67
0.000918223
129
0.001768673
6
0.000082195
68
0.000931934
130
0.001782396
7
0.000095894
69
0.000945646
131
0.001796119
8
0.000109594
70
0.000959357
132
0.001809843
9
0.000123294
71
0.000973069
133
0.001823566
10
0.000136995
72
0.000986781
134
0.001837290
11
0.000150695
73
0.001000493
135
0.001851013
12
0.000164396
74
0.001014206
136
0.001864737
13
0.000178097
75
0.001027918
137
0.001878462
14
0.000191798
76
0.001041631
138
0.001892186
15
0.000205499
77
0.001055344
139
0.001905910
16
0.000219201
78
0.001069057
140
0.001919635
17
0.000232902
79
0.001082770
141
0.001933360
18
0.000246604
80
0.001096484
142
0.001947085
19
0.000260306
81
0.001110197
143
0.001960811
20
0.000274008
82
0.001123911
144
0.001974536
21
0.000287711
83
0.001137625
145
0.001988262
22
0.000301413
84
0.001151339
146
0.002001988
23
0.000315116
85
0.001165054
147
0.002015714
24
0.000328819
86
0.001178768
148
0.002029440
25
0.000342522
87
0.001192483
149
0.002043166
26
0.000356225
88
0.001206198
150
0.002056893
27
0.000369929
89
0.001219913
151
0.002070620
28
0.000383633
90
0.001233629
152
0.002084347
29
0.000397336
91
0.001247344
153
0.002098074
30
0.000411041
92
0.001261060
154
0.002111801
31
0.000424745
93
0.001274776
155
0.002125529
32
0.000438449
94
0.001288492
156
0.002139257
33
0.000452154
95
0.001302208
157
0.002152985
34
0.000465859
96
0.001315925
158
0.002166713
35
0.000479564
97
0.001329641
159
0.002180441
36
0.000493269
98
0.001343358
160
0.002194169
37
0.000506974
99
0.001357075
161
0.002207898
38
0.000520680
100
0.001370792
162
0.002221627
39
0.000534386
101
0.001384510
163
0.002235356
40
0.000548092
102
0.001398227
164
0.002249085
41
0.000561798
103
0.001411945
165
0.002262815
42
0.000575504
104
0.001425663
166
0.002276544
43
0.000589211
105
0.001439381
167
0.002290274
44
0.000602917
106
0.001453100
168
0.002304004
45
0.000616624
107
0.001466818
169
0.002317734
46
0.000630331
108
0.001480537
170
0.002331465
47
0.000644039
109
0.001494256
171
0.002345195
48
0.000657746
110
0.001507975
172
0.002358926
49
0.000671454
111
0.001521694
173
0.002372657
50
0.000685161
112
0.001535414
174
0.002386388
51
0.000698869
113
0.001549133
175
0.002400120
52
0.000712578
114
0.001562853
176
0.002413851
53
0.000726286
115
0.001576573
177
0.002427583
54
0.000739995
116
0.001590293
178
0.002441315
55
0.000753703
117
0.001604014
179
0.002455047
56
0.000767412
118
0.001617734
180
0.002468779
57
0.000781121
119
0.001631455
181
0.002482511
58
0.000794831
120
0.001645176
182
0.002496244
59
0.000808540
121
0.001658897
183
0.002509977
60
0.000822250
122
0.001672619
184
0.002523710
61
0.000835960
123
0.001686340
62
0.000849670
124
0.001700062
366 Day Year
0.5% Compound Rate 184 Days
Days
Factor
Days
Factor
Days
Factor
1
0.000013661
63
0.000861020
125
0.001709097
2
0.000027323
64
0.000874693
126
0.001722782
3
0.000040984
65
0.000888366
127
0.001736467
4
0.000054646
66
0.000902040
128
0.001750152
5
0.000068308
67
0.000915713
129
0.001763837
6
0.000081970
68
0.000929387
130
0.001777522
7
0.000095632
69
0.000943061
131
0.001791208
8
0.000109295
70
0.000956735
132
0.001804893
9
0.000122958
71
0.000970409
133
0.001818579
10
0.000136620
72
0.000984084
134
0.001832265
11
0.000150283
73
0.000997758
135
0.001845951
12
0.000163947
74
0.001011433
136
0.001859638
13
0.000177610
75
0.001025108
137
0.001873324
14
0.000191274
76
0.001038783
138
0.001887011
15
0.000204938
77
0.001052459
139
0.001900698
16
0.000218602
78
0.001066134
140
0.001914385
17
0.000232266
79
0.001079810
141
0.001928073
18
0.000245930
80
0.001093486
142
0.001941760
19
0.000259595
81
0.001107162
143
0.001955448
20
0.000273260
82
0.001120839
144
0.001969136
21
0.000286924
83
0.001134515
145
0.001982824
22
0.000300590
84
0.001148192
146
0.001996512
23
0.000314255
85
0.001161869
147
0.002010201
24
0.000327920
86
0.001175546
148
0.002023889
25
0.000341586
87
0.001189223
149
0.002037578
26
0.000355252
88
0.001202900
150
0.002051267
27
0.000368918
89
0.001216578
151
0.002064957
28
0.000382584
90
0.001230256
152
0.002078646
29
0.000396251
91
0.001243934
153
0.002092336
30
0.000409917
92
0.001257612
154
0.002106025
31
0.000423584
93
0.001271291
155
0.002119715
32
0.000437251
94
0.001284969
156
0.002133405
33
0.000450918
95
0.001298648
157
0.002147096
34
0.000464586
96
0.001312327
158
0.002160786
35
0.000478253
97
0.001326006
159
0.002174477
36
0.000491921
98
0.001339685
160
0.002188168
37
0.000505589
99
0.001353365
161
0.002201859
38
0.000519257
100
0.001367044
162
0.002215550
39
0.000532925
101
0.001380724
163
0.002229242
40
0.000546594
102
0.001394404
164
0.002242933
41
0.000560262
103
0.001408085
165
0.002256625
42
0.000573931
104
0.001421765
166
0.002270317
43
0.000587600
105
0.001435446
167
0.002284010
44
0.000601269
106
0.001449127
168
0.002297702
45
0.000614939
107
0.001462808
169
0.002311395
46
0.000628608
108
0.001476489
170
0.002325087
47
0.000642278
109
0.001490170
171
0.002338780
48
0.000655948
110
0.001503852
172
0.002352473
49
0.000669618
111
0.001517533
173
0.002366167
50
0.000683289
112
0.001531215
174
0.002379860
51
0.000696959
113
0.001544897
175
0.002393554
52
0.000710630
114
0.001558580
176
0.002407248
53
0.000724301
115
0.001572262
177
0.002420942
54
0.000737972
116
0.001585945
178
0.002434636
55
0.000751643
117
0.001599628
179
0.002448331
56
0.000765315
118
0.001613311
180
0.002462025
57
0.000778986
119
0.001626994
181
0.002475720
58
0.000792658
120
0.001640678
182
0.002489415
59
0.000806330
121
0.001654361
183
0.002503110
60
0.000820003
122
0.001668045
184
0.002516806
61
0.000833675
123
0.001681729
62
0.000847348
124
0.001695413
TABLE OF INTEREST RATES PERIODS BEFORE JUL. 1, 1975 – PERIODS ENDING DEC. 31, 1986 OVERPAYMENTS AND UNDERPAYMENTS
PERIOD
RATE
In 1995-1 C.B. DAILY RATE TABLE
Before Jul. 1, 1975
6%
Table
2,
pg.
557
Jul. 1, 1975–Jan. 31, 1976
9%
Table
4,
pg.
559
Feb. 1, 1976–Jan. 31, 1978
7%
Table
3,
pg.
558
Feb. 1, 1978–Jan. 31, 1980
6%
Table
2,
pg.
557
Feb. 1, 1980–Jan. 31, 1982
12%
Table
5,
pg.
560
Feb. 1, 1982–Dec. 31, 1982
20%
Table
6,
pg.
560
Jan. 1, 1983–Jun. 30, 1983
16%
Table
37,
pg.
591
Jul. 1, 1983–Dec. 31, 1983
11%
Table
27,
pg.
581
Jan. 1, 1984–Jun. 30, 1984
11%
Table
75,
pg.
629
Jul. 1, 1984–Dec. 31, 1984
11%
Table
75,
pg.
629
Jan. 1, 1985–Dec. 31, 1985
13%
Table
31,
pg.
585
Jul. 1, 1985–Dec. 31, 1985
11%
Table
27,
pg.
581
Jan. 1, 1986–Jun. 30, 1986
10%
Table
25,
pg.
579
Jul. 1, 1986–Dec. 31, 1986
9%
Table
23,
pg.
577
TABLE OF INTEREST RATES FROM JAN. 1, 1987 – Dec. 31, 1998
OVERPAYMENTS
UNDERPAYMENTS
1995-1 C.B.
1995-1 C.B. RATE
RATE
TABLE
PG
RATE
TABLE
PG
Jan. 1, 1987–Mar. 31, 1987
8%
21
575
9%
23
577
Apr. 1, 1987–Jun. 30, 1987
8%
21
575
9%
23
577
Jul. 1, 1987–Sep. 30, 1987
8%
21
575
9%
23
577
Oct. 1, 1987–Dec. 31, 1987
9%
23
577
10%
25
579
Jan. 1, 1988–Mar. 31, 1988
10%
73
627
11%
75
629
Apr. 1, 1988–Jun. 30, 1988
9%
71
625
10%
73
627
Jul. 1, 1988–Sep. 30, 1988
9%
71
625
10%
73
627
Oct. 1, 1988–Dec. 31, 1988
10%
73
627
11%
75
629
Jan. 1, 1989–Mar. 31, 1989
10%
25
579
11%
27
581
Apr. 1, 1989–Jun. 30, 1989
11%
27
581
12%
29
583
Jul. 1, 1989–Sep. 30, 1989
11%
27
581
12%
29
583
Oct. 1, 1989–Dec. 31, 1989
10%
25
579
11%
27
581
Jan. 1, 1990–Mar. 31, 1990
10%
25
579
11%
27
581
Apr. 1, 1990–Jun. 30, 1990
10%
25
579
11%
27
581
Jul. 1, 1990–Sep. 30, 1990
10%
25
579
11%
27
581
Oct. 1, 1990–Dec. 31, 1990
10%
25
579
11%
27
581
Jan. 1, 1991–Mar. 31, 1991
10%
25
579
11%
27
581
Apr. 1, 1991–Jun. 30, 1991
9%
23
577
10%
25
579
Jul. 1, 1991–Sep. 30, 1991
9%
23
577
10%
25
579
Oct. 1, 1991–Dec. 31, 1991
9%
23
577
10%
25
579
Jan. 1, 1992–Mar. 31, 1992
8%
69
623
9%
71
625
Apr. 1, 1992–Jun. 30, 1992
7%
67
621
8%
69
623
Jul. 1, 1992–Sep. 30, 1992
7%
67
621
8%
69
623
Oct. 1, 1992–Dec. 31, 1992
6%
65
619
7%
67
621
Jan. 1, 1993–Mar. 31, 1993
6%
17
571
7%
19
573
Apr. 1, 1993–Jun. 30, 1993
6%
17
571
7%
19
573
Jul. 1, 1993–Sep. 30, 1993
6%
17
571
7%
19
573
Oct. 1, 1993–Dec. 31, 1993
6%
17
571
7%
19
573
Jan. 1, 1994–Mar. 31, 1994
6%
17
571
7%
19
573
Apr. 1, 1994–Jun. 30, 1994
6%
17
571
7%
19
573
Jul. 1, 1994–Sep. 30, 1994
7%
19
573
8%
21
575
Oct. 1, 1994–Dec. 31, 1994
8%
21
575
9%
23
577
Jan. 1, 1995–Mar. 31, 1995
8%
21
575
9%
23
577
Apr. 1, 1995–Jun. 30, 1995
9%
23
577
10%
25
579
Jul. 1, 1995–Sep. 30, 1995
8%
21
575
9%
23
577
Oct. 1, 1995–Dec. 31, 1995
8%
21
575
9%
23
577
Jan. 1, 1996–Mar. 31, 1996
8%
69
623
9%
71
625
Apr. 1, 1996–Jun. 30, 1996
7%
67
621
8%
69
623
Jul. 1, 1996–Sep. 30, 1996
8%
69
623
9%
71
625
Oct. 1, 1996–Dec. 31, 1996
8%
69
623
9%
71
625
Jan. 1, 1997–Mar. 31, 1997
8%
21
575
9%
23
577
Apr. 1, 1997–Jun. 30, 1997
8%
21
575
9%
23
577
Jul. 1, 1997–Sep. 30, 1997
8%
21
575
9%
23
577
Oct. 1, 1997–Dec. 31, 1997
8%
21
575
9%
23
577
Jan. 1, 1998–Mar. 31, 1998
8%
21
575
9%
23
577
Apr. 1, 1998–Jun. 30, 1998
7%
19
573
8%
21
575
Jul. 1, 1998–Sep. 30, 1998
7%
19
573
8%
21
575
Oct. 1, 1998–Dec. 31, 1998
7%
19
573
8%
21
575
TABLE OF INTEREST RATES FROM JANUARY 1, 1999 – PRESENT NONCORPORATE OVERPAYMENTS AND UNDERPAYMENTS
1995-1 C.B.
RATE
TABLE
PAGE
Jan. 1, 1999–Mar. 31, 1999
7%
19
573
Apr. 1, 1999–Jun. 30, 1999
8%
21
575
Jul. 1, 1999–Sep. 30, 1999
8%
21
575
Oct. 1, 1999–Dec. 31, 1999
8%
21
575
Jan. 1, 2000–Mar. 31, 2000
8%
69
623
Apr. 1, 2000–Jun. 30, 2000
9%
71
625
Jul. 1, 2000–Sep. 30, 2000
9%
71
625
Oct. 1, 2000–Dec. 31, 2000
9%
71
625
Jan. 1, 2001–Mar. 31, 2001
9%
23
577
Apr. 1, 2001–Jun. 30, 2001
8%
21
575
Jul. 1, 2001–Sep. 30, 2001
7%
19
573
Oct. 1, 2001–Dec. 31, 2001
7%
19
573
Jan. 1, 2002–Mar. 31, 2002
6%
17
571
Apr. 1, 2002–Jun. 30, 2002
6%
17
571
Jul. 1, 2002–Sep. 30, 2002
6%
17
571
Oct. 1, 2002–Dec. 31, 2002
6%
17
571
Jan. 1, 2003–Mar. 31, 2003
5%
15
569
Apr. 1, 2003–Jun. 30, 2003
5%
15
569
Jul. 1, 2003–Sep. 30, 2003
5%
15
569
Oct. 1, 2003–Dec. 31, 2003
4%
13
567
Jan. 1, 2004–Mar. 31, 2004
4%
61
615
Apr. 1, 2004–Jun. 30, 2004
5%
63
617
Jul. 1, 2004–Sep. 30, 2004
4%
61
615
Oct. 1, 2004–Dec. 31, 2004
5%
63
617
Jan. 1, 2005–Mar. 31, 2005
5%
15
569
Apr. 1, 2005–Jun. 30, 2005
6%
17
571
Jul. 1, 2005–Sep. 30, 2005
6%
17
571
Oct. 1, 2005–Dec. 31, 2005
7%
19
573
Jan. 1, 2006–Mar. 31, 2006
7%
19
573
Apr. 1, 2006–Jun. 30, 2006
7%
19
573
Jul. 1, 2006–Sep. 30, 2006
8%
21
575
Oct. 1, 2006–Dec. 31, 2006
8%
21
575
Jan. 1, 2007–Mar. 31, 2007
8%
21
575
Apr. 1, 2007–Jun. 30, 2007
8%
21
575
Jul. 1, 2007–Sep. 30, 2007
8%
21
575
Oct. 1, 2007–Dec. 31, 2007
8%
21
575
Jan. 1, 2008–Mar. 31, 2008
7%
67
621
Apr. 1, 2008–Jun. 30, 2008
6%
65
619
Jul. 1, 2008–Sep. 30, 2008
5%
63
617
Oct. 1, 2008–Dec. 31, 2008
6%
65
619
Jan. 1, 2009–Mar. 31, 2009
5%
15
569
Apr. 1, 2009–Jun. 30, 2009
4%
13
567
Jul. 1, 2009–Sep. 30, 2009
4%
13
567
Oct. 1, 2009–Dec. 31, 2009
4%
13
567
Jan. 1, 2010–Mar. 31, 2010
4%
13
567
Apr. 1, 2010–Jun. 30, 2010
4%
13
567
Jul. 1, 2010–Sep. 30, 2010
4%
13
567
Oct. 1, 2010–Dec. 31, 2010
4%
13
567
Jan. 1, 2011–Mar. 31, 2011
3%
11
565
Apr. 1, 2011–Jun. 30, 2011
4%
13
567
Jul. 1, 2011–Sep. 30, 2011
4%
13
567
Oct. 1, 2011–Dec. 31, 2011
3%
11
565
Jan. 1, 2012–Mar. 31, 2012
3%
59
613
Apr. 1, 2012–Jun. 30, 2012
3%
59
613
Jul. 1, 2012–Sep. 30, 2012
3%
59
613
Oct. 1, 2012–Dec. 31, 2012
3%
59
613
Jan. 1, 2013–Mar. 31, 2013
3%
11
565
Apr. 1, 2013–Jun. 30, 2013
3%
11
565
Jul. 1, 2013–Sep. 30, 2013
3%
11
565
Oct. 1, 2013–Dec. 31, 2013
3%
11
565
Jan. 1, 2014–Mar. 31, 2014
3%
11
565
Apr. 1, 2014–Jun. 30, 2014
3%
11
565
Jul. 1, 2014–Sep. 30, 2014
3%
11
565
Oct. 1, 2014–Dec. 31, 2014
3%
11
565
Jan. 1, 2015–Mar. 31, 2015
3%
11
565
Apr. 1, 2015–Jun. 30, 2015
3%
11
565
Jul. 1, 2015–Sep. 30, 2015
3%
11
565
Oct. 1, 2015–Dec. 31, 2015
3%
11
565
Jan. 1, 2016–Mar. 31, 2016
3%
59
613
Apr. 1, 2016–Jun. 30, 2016
4%
61
615
Jul. 1, 2016–Sep. 30, 2016
4%
61
615
Oct. 1, 2016–Dec. 31, 2016
4%
61
615
Jan. 1, 2017–Mar. 31, 2017
4%
13
567
Apr. 1, 2017–Jun. 30, 2017
4%
13
567
Jul. 1, 2017–Sep. 30, 2017
4%
13
567
Oct. 1, 2017–Dec. 31, 2017
4%
13
567
Jan. 1, 2018–Mar. 31, 2018
4%
13
567
Apr. 1, 2018–Jun. 30, 2018
5%
15
569
Jul. 1, 2018–Sep. 30, 2018
5%
15
569
Oct. 1, 2018–Dec. 31, 2018
5%
15
569
Jan. 1, 2019–Mar. 31, 2019
6%
17
571
Apr. 1, 2019–Jun. 30, 2019
6%
17
571
Jul. 1, 2019–Sep. 30, 2019
5%
15
569
Oct. 1, 2019–Dec. 31, 2019
5%
15
569
Jan. 1, 2020–Mar. 31, 2020
5%
63
617
Apr. 1, 2020–Jun. 30, 2020
5%
63
617
Jul. 1, 2020–Sep. 30, 2020
3%
59
613
Oct. 1, 2020–Dec. 31, 2020
3%
59
613
Jan. 1, 2021–Mar. 31, 2021
3%
11
565
Apr. 1, 2021–Jun. 30, 2021
3%
11
565
Jul. 1, 2021–Sep. 30, 2021
3%
11
565
Oct. 1, 2021–Dec. 31, 2021
3%
11
565
Jan. 1, 2022–Mar. 31, 2022
3%
11
565
Apr. 1, 2022–Jun. 30, 2022
4%
13
567
Jul. 1, 2022–Sep. 30, 2022
5%
15
569
Oct. 1, 2022–Dec. 31, 2022
6%
17
571
Jan. 1, 2023–Mar. 31, 2023
7%
19
573
Apr. 1, 2023–Jun. 30, 2023
7%
19
573
Jul. 1, 2023–Sep. 30, 2023
7%
19
573
Oct. 1, 2023–Dec. 31, 2023
8%
21
575
Jan. 1, 2024–Mar. 31, 2024
8%
69
623
Apr. 1, 2024–Jun. 30, 2024
8%
69
623
Jul. 1, 2024–Sep. 30, 2024
8%
69
623
TABLE OF INTEREST RATES FROM JANUARY 1, 1999 – PRESENT CORPORATE OVERPAYMENTS AND UNDERPAYMENTS
OVERPAYMENTS
UNDERPAYMENTS
1995-1 C.B.
1995-1 C.B.
RATE
TABLE
PG
RATE
TABLE
PG
Jan. 1, 1999–Mar. 31, 1999
6%
17
571
7%
19
573
Apr. 1, 1999–Jun. 30, 1999
7%
19
573
8%
21
575
Jul. 1, 1999–Sep. 30, 1999
7%
19
573
8%
21
575
Oct. 1, 1999–Dec. 31, 1999
7%
19
573
8%
21
575
Jan. 1, 2000–Mar. 30, 2000
7%
67
621
8%
69
623
Apr. 1, 2000–Jun. 30, 2000
8%
69
623
9%
71
625
Jul. 1, 2000–Sep. 30, 2000
8%
69
623
9%
71
625
Oct. 1, 2000–Dec. 31, 2000
8%
69
623
9%
71
625
Jan. 1, 2001–Mar. 31, 2001
8%
21
575
9%
23
577
Apr. 1, 2001–Jun. 30, 2001
7%
19
573
8%
21
575
Jul. 1, 2001–Sep. 30, 2001
6%
17
571
7%
19
573
Oct. 1, 2001–Dec. 31, 2001
6%
17
571
7%
19
573
Jan. 1, 2002–Mar. 31, 2002
5%
15
569
6%
17
571
Apr. 1, 2002–Jun. 30, 2002
5%
15
569
6%
17
571
Jul. 1, 2002–Sep. 30, 2002
5%
15
569
6%
17
571
Oct. 1, 2002–Dec. 31, 2002
5%
15
569
6%
17
571
Jan. 1, 2003–Mar. 31, 2003
4%
13
567
5%
15
569
Apr. 1, 2003–Jun. 30, 2003
4%
13
567
5%
15
569
Jul. 1, 2003–Sep. 30, 2003
4%
13
567
5%
15
569
Oct. 1, 2003–Dec. 31, 2003
3%
11
565
4%
13
567
Jan. 1, 2004–Mar. 31, 2004
3%
59
613
4%
61
615
Apr. 1, 2004–Jun. 30, 2004
4%
61
615
5%
63
617
Jul. 1, 2004–Sep. 30, 2004
3%
59
613
4%
61
615
Oct. 1, 2004–Dec. 31, 2004
4%
61
615
5%
63
617
Jan. 1, 2005–Mar. 31, 2005
4%
13
567
5%
15
569
Apr. 1, 2005–Jun. 30, 2005
5%
15
569
6%
17
571
Jul. 1, 2005–Sep. 30, 2005
5%
15
569
6%
17
571
Oct. 1, 2005–Dec. 31, 2005
6%
17
571
7%
19
573
Jan. 1, 2006–Mar. 31, 2006
6%
17
571
7%
19
573
Apr. 1, 2006–Jun. 30, 2006
6%
17
571
7%
19
573
Jul. 1, 2006–Sep. 30, 2006
7%
19
573
8%
21
575
Oct. 1, 2006–Dec. 31, 2006
7%
19
573
8%
21
575
Jan. 1, 2007–Mar. 31, 2007
7%
19
573
8%
21
575
Apr. 1, 2007–Jun. 30, 2007
7%
19
573
8%
21
575
Jul. 1, 2007–Sep. 30, 2007
7%
19
573
8%
21
575
Oct. 1, 2007–Dec. 31, 2007
7%
19
573
8%
21
575
Jan. 1, 2008–Mar. 31, 2008
6%
65
619
7%
67
621
Apr. 1, 2008–Jun. 30, 2008
5%
63
617
6%
65
619
Jul. 1, 2008–Sep. 30, 2008
4%
61
615
5%
63
617
Oct. 1, 2008–Dec. 31, 2008
5%
63
617
6%
65
619
Jan. 1, 2009–Mar. 31, 2009
4%
13
567
5%
15
569
Apr. 1, 2009–Jun. 30, 2009
3%
11
565
4%
13
567
Jul. 1, 2009–Sep. 30, 2009
3%
11
565
4%
13
567
Oct. 1, 2009–Dec. 31, 2009
3%
11
565
4%
13
567
Jan. 1, 2010–Mar. 31, 2010
3%
11
565
4%
13
567
Apr. 1, 2010–Jun. 30, 2010
3%
11
565
4%
13
567
Jul. 1, 2010–Sep. 30, 2010
3%
11
565
4%
13
567
Oct. 1, 2010–Dec. 31, 2010
3%
11
565
4%
13
567
Jan. 1, 2011–Mar. 31, 2011
2%
9
563
3%
11
565
Apr. 1, 2011–Jun. 30, 2011
3%
11
565
4%
13
567
Jul. 1, 2011–Sep. 30, 2011
3%
11
565
4%
13
567
Oct. 1, 2011–Dec. 31, 2011
2%
9
563
3%
11
565
Jan. 1, 2012–Mar. 31, 2012
2%
57
611
3%
59
613
Apr. 1, 2012–Jun. 30, 2012
2%
57
611
3%
59
613
Jul. 1, 2012–Sep. 30, 2012
2%
57
611
3%
59
613
Oct. 1, 2012–Dec. 31, 2012
2%
57
611
3%
59
613
Jan. 1, 2013–Mar. 31, 2013
2%
9
563
3%
11
565
Apr. 1, 2013–Jun. 30, 2013
2%
9
563
3%
11
565
Jul. 1, 2013–Sep. 30, 2013
2%
9
563
3%
11
565
Oct. 1, 2013–Dec. 31, 2013
2%
9
563
3%
11
565
Jan. 1, 2014–Mar. 31, 2014
2%
9
563
3%
11
565
Apr. 1, 2014–Jun. 30, 2014
2%
9
563
3%
11
565
Jul. 1, 2014–Sep. 30, 2014
2%
9
563
3%
11
565
Oct. 1, 2014–Dec. 31, 2014
2%
9
563
3%
11
565
Jan. 1, 2015–Mar. 31, 2015
2%
9
563
3%
11
565
Apr. 1, 2015–Jun. 30, 2015
2%
9
563
3%
11
565
Jul. 1, 2015–Sep. 30, 2015
2%
9
563
3%
11
565
Oct. 1, 2015–Dec. 31, 2015
2%
9
563
3%
11
565
Jan. 1, 2016–Mar. 31, 2016
2%
57
611
3%
59
613
Apr. 1, 2016–Jun. 30, 2016
3%
59
613
4%
61
615
Jul. 1, 2016–Sep. 30, 2016
3%
59
613
4%
61
615
Oct. 1, 2016–Dec. 31, 2016
3%
59
613
4%
61
615
Jan. 1, 2017–Mar. 31, 2017
3%
11
565
4%
13
567
Apr. 1, 2017–Jun. 30, 2017
3%
11
565
4%
13
567
Jul. 1, 2017–Sep. 30, 2017
3%
11
565
4%
13
567
Oct. 1, 2017–Dec. 31, 2017
3%
11
565
4%
13
567
Jan. 1, 2018–Mar. 31, 2018
3%
11
565
4%
13
567
Apr. 1, 2018–Jun. 30, 2018
4%
13
567
5%
15
569
Jul. 1, 2018–Sep. 30, 2018
4%
13
567
5%
15
569
Oct. 1, 2018–Dec. 31, 2018
4%
13
567
5%
15
569
Jan. 1, 2019–Mar. 31, 2019
5%
15
569
6%
17
571
Apr. 1, 2019–Jun. 30, 2019
5%
15
569
6%
17
571
Jul. 1, 2019–Sep. 30, 2019
4%
13
567
5%
15
569
Oct. 1, 2019–Dec. 31, 2019
4%
13
567
5%
15
569
Jan. 1, 2020–Mar. 31, 2020
4%
61
615
5%
63
617
Apr. 1, 2020–Jun. 30, 2020
4%
61
615
5%
63
617
Jul. 1, 2020–Sep. 30, 2020
2%
57
611
3%
59
613
Oct. 1, 2020–Dec. 31, 2020
2%
57
611
3%
59
613
Jan. 1, 2021–Mar. 31, 2021
2%
9
563
3%
11
565
Apr. 1, 2021–Jun. 30, 2021
2%
9
563
3%
11
565
Jul. 1, 2021–Sep. 30, 2021
2%
9
563
3%
11
565
Oct. 1, 2021–Dec. 31, 2021
2%
9
563
3%
11
565
Jan. 1, 2022–Mar. 31, 2022
2%
9
563
3%
11
565
Apr. 1, 2022–Jun. 30, 2022
3%
11
565
4%
13
567
Jul. 1, 2022–Sep. 30, 2022
4%
13
567
5%
15
569
Oct. 1, 2022–Dec. 31, 2022
5%
15
569
6%
17
571
Jan. 1, 2023–Mar. 31, 2023
6%
17
571
7%
19
573
Apr. 1, 2023–Jun. 30, 2023
6%
17
571
7%
19
573
Jul. 1, 2023–Sep. 30, 2023
6%
17
571
7%
19
573
Oct. 1, 2023–Dec. 31, 2023
7%
19
573
8%
21
575
Jan. 1, 2024–Mar. 31, 2024
7%
67
621
8%
69
623
Apr. 1, 2024–Jun. 30, 2024
7%
67
621
8%
69
623
Jul. 1, 2024–Sep. 30, 2024
7%
67
621
8%
69
623
TABLE OF INTEREST RATES FOR LARGE CORPORATE UNDERPAYMENTS FROM JANUARY 1, 1991 – PRESENT
1995-1 C.B.
RATE
TABLE
PG
Jan. 1, 1991–Mar. 31, 1991
13%
31
585
Apr. 1, 1991–Jun. 30, 1991
12%
29
583
Jul. 1, 1991–Sep. 30, 1991
12%
29
583
Oct. 1, 1991–Dec. 31, 1991
12%
29
583
Jan. 1, 1992–Mar. 31, 1992
11%
75
629
Apr. 1, 1992–Jun. 30, 1992
10%
73
627
Jul. 1, 1992–Sep. 30, 1992
10%
73
627
Oct. 1, 1992–Dec. 31, 1992
9%
71
625
Jan. 1, 1993–Mar. 31, 1993
9%
23
577
Apr. 1, 1993–Jun. 30, 1993
9%
23
577
Jul. 1, 1993–Sep. 30, 1993
9%
23
577
Oct. 1, 1993–Dec. 31, 1993
9%
23
577
Jan. 1, 1994–Mar. 31, 1994
9%
23
577
Apr. 1, 1994–Jun. 30, 1994
9%
23
577
Jul. 1, 1994–Sep. 30, 1994
10%
25
579
Oct. 1, 1994–Dec. 31, 1994
11%
27
581
Jan. 1, 1995–Jun. 30, 1995
11%
27
581
Apr. 1, 1995–Jun. 30, 1995
12%
29
583
Jul. 1, 1995–Sep. 30, 1995
11%
27
581
Oct. 1, 1995–Dec. 31, 1995
11%
27
581
Jan. 1, 1996–Mar. 31, 1996
11%
75
629
Apr. 1, 1996–Jun. 30, 1996
10%
73
627
Jul. 1, 1996–Sep. 30, 1996
11%
75
629
Oct. 1, 1996–Dec. 31, 1996
11%
75
629
Jan. 1, 1997–Mar. 31, 1997
11%
27
581
Apr. 1, 1997–Jun. 30, 1997
11%
27
581
Jul. 1, 1997–Sep. 30, 1997
11%
27
581
Oct. 1, 1997–Dec. 31, 1997
11%
27
581
Jan. 1, 1998–Mar. 31, 1998
11%
27
581
Apr. 1, 1998–Jun. 30, 1998
10%
25
579
Jul. 1, 1998–Sep. 30, 1998
10%
25
579
Oct. 1, 1998–Dec. 31, 1998
10%
25
579
Jan. 1, 1999–Mar. 31, 1999
9%
23
577
Apr. 1, 1999–Jun. 30, 1999
10%
25
579
Jul. 1, 1999–Sep. 30, 1999
10%
25
579
Oct. 1, 1999–Dec. 31, 1999
10%
25
579
Jan. 1, 2000–Mar. 31, 2000
10%
73
627
Apr. 1, 2000–Jun. 30, 2000
11%
75
629
Jul. 1, 2000–Sep. 30, 2000
11%
75
629
Oct. 1, 2000–Dec. 31, 2000
11%
75
629
Jan. 1, 2001–Mar. 31, 2001
11%
27
581
Apr. 1, 2001–Jun. 30, 2001
10%
25
579
Jul. 1, 2001–Sep. 30, 2001
9%
23
577
Oct. 1, 2001–Dec. 31, 2001
9%
23
577
Jan. 1, 2002–Mar. 31, 2002
8%
21
575
Apr. 1, 2002–Sep. 30, 2002
8%
21
575
Jul. 1, 2002–Sep. 30, 2002
8%
21
575
Oct. 1, 2002–Dec. 31, 2002
8%
21
575
Jan. 1, 2003–Mar. 31, 2003
7%
19
573
Apr. 1, 2003–Jun. 30, 2003
7%
19
573
Jul. 1, 2003–Sep. 30, 2003
7%
19
573
Oct. 1, 2003–Dec. 31, 2003
6%
17
571
Jan. 1, 2004–Mar. 31, 2004
6%
65
619
Apr. 1, 2004–Jun. 30, 2004
7%
67
621
Jul. 1, 2004–Sep. 30, 2004
6%
65
619
Oct. 1, 2004–Dec. 31, 2004
7%
67
621
Jan. 1, 2005–Mar. 31, 2005
7%
19
573
Apr. 1, 2005–Jun. 30, 2005
8%
21
575
Jul. 1, 2005–Sep. 30, 2005
8%
21
575
Oct. 1, 2005–Dec. 31, 2005
9%
23
577
Jan. 1, 2006–Mar. 31, 2006
9%
23
577
Apr. 1, 2006–Jun. 30, 2006
9%
23
577
Jul. 1, 2006–Sep. 30, 2006
10%
25
579
Oct. 1, 2006–Dec. 31, 2006
10%
25
579
Jan. 1, 2007–Mar. 31, 2007
10%
25
579
Apr. 1, 2007–Jun. 30, 2007
10%
25
579
Jul. 1, 2007–Sep. 30, 2007
10%
25
579
Oct. 1, 2007–Dec. 31, 2007
10%
25
579
Jan. 1, 2008–Mar. 31, 2008
9%
71
625
Apr. 1, 2008–Sep. 30, 2008
8%
69
623
Jul. 1, 2008–Sep. 30, 2008
7%
67
621
Oct. 1, 2008–Dec. 31, 2008
8%
69
623
Jan. 1, 2009–Mar. 31, 2009
7%
19
573
Apr. 1, 2009–Jun. 30, 2009
6%
17
571
Jul. 1, 2009–Sep. 30, 2009
6%
17
571
Oct. 1, 2009–Dec. 31, 2009
6%
17
571
Jan. 1, 2010–Mar. 31, 2010
6%
17
571
Apr. 1, 2010–Jun. 30, 2010
6%
17
571
Jul. 1, 2010–Sep. 30, 2010
6%
17
571
Oct. 1, 2010–Dec. 31, 2010
6%
17
571
Jan. 1, 2011–Mar. 31, 2011
5%
15
569
Apr. 1, 2011–Jun. 30, 2011
6%
17
571
Jul. 1, 2011–Sep. 30, 2011
6%
17
571
Oct. 1, 2011–Dec. 31, 2011
5%
15
569
Jan. 1, 2012–Mar. 31, 2012
5%
63
617
Apr. 1, 2012–Jun. 30, 2012
5%
63
617
Jul. 1, 2012–Sep. 30, 2012
5%
63
617
Oct. 1, 2012–Dec. 31, 2012
5%
63
617
Jan. 1, 2013–Mar. 31, 2013
5%
15
569
Apr. 1, 2013–Jun. 30, 2013
5%
15
569
Jul. 1, 2013–Sep. 30, 2013
5%
15
569
Oct. 1, 2013–Dec. 31, 2013
5%
15
569
Jan. 1, 2014–Mar. 31, 2014
5%
15
569
Apr. 1, 2014–Jun. 30, 2014
5%
15
569
Jul. 1, 2014–Sep. 30, 2014
5%
15
569
Oct. 1, 2014–Dec. 31, 2014
5%
15
569
Jan. 1, 2015–Mar. 31, 2015
5%
15
569
Apr. 1, 2015–Jun. 30, 2015
5%
15
569
Jul. 1, 2015–Sep. 30, 2015
5%
15
569
Oct. 1, 2015–Dec. 31, 2015
5%
15
569
Jan. 1, 2016–Mar. 31, 2016
5%
63
617
Apr. 1, 2016–Jun. 30, 2016
6%
65
619
Jul. 1, 2016–Sep. 30, 2016
6%
65
619
Oct. 1, 2016–Dec. 31, 2016
6%
65
619
Jan. 1, 2017–Mar. 31, 2017
6%
17
571
Apr. 1, 2017–Jun. 30, 2017
6%
17
571
Jul. 1, 2017–Sep. 30, 2017
6%
17
571
Oct. 1, 2017–Dec. 31, 2017
6%
17
571
Jan. 1, 2018–Mar. 31, 2018
6%
17
571
Apr. 1, 2018–Jun. 30, 2018
7%
19
573
Jul. 1, 2018–Sep. 30, 2018
7%
19
573
Oct. 1, 2018–Dec. 31, 2018
7%
19
573
Jan. 1, 2019–Mar. 31, 2019
8%
21
575
Apr. 1, 2019–Jun. 30, 2019
8%
21
575
Jul. 1, 2019–Sep. 30, 2019
7%
19
573
Oct. 1, 2019–Dec. 31, 2019
7%
19
573
Jan. 1, 2020–Mar. 31, 2020
7%
67
621
Apr. 1, 2020–Jun. 30, 2020
7%
67
621
Jul. 1, 2020–Sep. 30, 2020
5%
63
617
Oct. 1, 2020–Dec. 31, 2020
5%
63
617
Jan. 1, 2021–Mar. 31, 2021
5%
15
569
Apr. 1, 2021–Jun. 30, 2021
5%
15
569
Jul. 1, 2021–Sep. 30, 2021
5%
15
569
Oct. 1, 2021–Dec. 31, 2021
5%
15
569
Jan. 1, 2022–Mar. 31, 2022
5%
15
569
Apr. 1, 2022–Jun. 30, 2022
6%
17
571
Jul. 1, 2022–Sep. 30, 2022
7%
19
573
Oct. 1, 2022–Dec. 31, 2022
8%
21
575
Jan. 1, 2023–Mar. 31, 2023
9%
23
577
Apr. 1, 2023–Jun. 30, 2023
9%
23
577
Jul. 1, 2023–Sep. 30, 2023
9%
23
577
Oct. 1, 2023–Dec. 31, 2023
10%
25
579
Jan. 1, 2024–Mar. 31, 2024
10%
73
627
Apr. 1, 2024–Jun. 30, 2024
10%
73
627
Jul. 1, 2024–Sep. 30, 2024
10%
73
627
TABLE OF INTEREST RATES FOR CORPORATE OVERPAYMENTS EXCEEDING $10,000 FROM JANUARY 1, 1995 – PRESENT
1995-1 C.B.
RATE
TABLE
PG
Jan. 1, 1995–Mar. 31, 1995
6.5%
18
572
Apr. 1, 1995–Jun. 30, 1995
7.5%
20
574
Jul. 1, 1995–Sep. 30, 1995
6.5%
18
572
Oct. 1, 1995–Dec. 31, 1995
6.5%
18
572
Jan. 1, 1996–Mar. 31, 1996
6.5%
66
620
Apr. 1, 1996–Jun. 30, 1996
5.5%
64
618
Jul. 1, 1996–Sep. 30, 1996
6.5%
66
620
Oct. 1, 1996–Dec. 31, 1996
6.5%
66
620
Jan. 1, 1997–Mar. 31, 1997
6.5%
18
572
Apr. 1, 1997–Jun. 30, 1997
6.5%
18
572
Jul. 1, 1997–Sep. 30, 1997
6.5%
18
572
Oct. 1, 1997–Dec. 31, 1997
6.5%
18
572
Jan. 1, 1998–Mar. 31, 1998
6.5%
18
572
Apr. 1, 1998–Jun. 30, 1998
5.5%
16
570
Jul. 1, 1998–Sep. 30, 1998
5.5%
16
570
Oct. 1, 1998–Dec. 31, 1998
5.5%
16
570
Jan. 1, 1999–Mar. 31, 1999
4.5%
14
568
Apr. 1, 1999–Sep. 30, 1999
5.5%
16
570
Jul. 1, 1999–Sep. 30, 1999
5.5%
16
570
Oct. 1, 1999–Dec. 31, 1999
5.5%
16
570
Jan. 1, 2000–Mar. 31, 2000
5.5%
64
618
Apr. 1, 2000–Jun. 30, 2000
6.5%
66
620
Jul. 1, 2000–Sep. 30, 2000
6.5%
66
620
Oct. 1, 2000–Dec. 31, 2000
6.5%
66
620
Jan. 1, 2001–Mar. 31, 2001
6.5%
18
572
Apr. 1, 2001–Jun. 30, 2001
5.5%
16
570
Jul. 1, 2001–Sep. 30, 2001
4.5%
14
568
Oct. 1, 2001–Dec. 31, 2001
4.5%
14
568
Jan. 1, 2002–Mar. 31, 2002
3.5%
12
566
Apr. 1, 2002–Jun. 30, 2002
3.5%
12
566
Jul. 1, 2002–Sep. 30, 2002
3.5%
12
566
Oct. 1, 2002–Dec. 31, 2002
3.5%
12
566
Jan. 1, 2003–Mar. 31, 2003
2.5%
10
564
Apr. 1, 2003–Jun. 30, 2003
2.5%
10
564
Jul. 1, 2003–Sep. 30, 2003
2.5%
10
564
Oct. 1, 2003–Dec. 31, 2003
1.5%
8
562
Jan. 1, 2004–Mar. 31, 2004
1.5%
56
610
Apr. 1, 2004–Jun. 30, 2004
2.5%
58
612
Jul. 1, 2004–Sep. 30, 2004
1.5%
56
610
Oct. 1, 2004–Dec. 31, 2004
2.5%
58
612
Jan. 1, 2005–Mar. 31, 2005
2.5%
10
564
Apr. 1, 2005–Jun. 30, 2005
3.5%
12
566
Jul. 1, 2005–Sep. 30, 2005
3.5%
12
566
Oct. 1, 2005–Dec. 31, 2005
4.5%
14
568
Jan. 1, 2006–Mar. 31, 2006
4.5%
14
568
Apr. 1, 2006–Jun. 30, 2006
4.5%
14
568
Jul. 1, 2006–Sep. 30, 2006
5.5%
16
570
Oct. 1, 2006–Dec. 31, 2006
5.5%
16
570
Jan. 1, 2007–Mar. 31, 2007
5.5%
16
570
Apr. 1, 2007–Jun. 30, 2007
5.5%
16
570
Jul. 1, 2007–Sep. 30, 2007
5.5%
16
570
Oct. 1, 2007–Dec. 31, 2007
5.5%
16
570
Jan. 1, 2008–Mar. 31, 2008
4.5%
62
616
Apr. 1, 2008–Jun. 30, 2008
3.5%
60
614
Jul. 1, 2008–Sep. 30, 2008
2.5%
58
612
Oct. 1, 2008–Dec. 31, 2008
3.5%
60
614
Jan. 1, 2009–Mar. 31, 2009
2.5%
10
564
Apr. 1, 2009–Jun. 30, 2009
1.5%
8
562
Jul. 1, 2009–Sep. 30, 2009
1.5%
8
562
Oct. 1, 2009–Dec. 31, 2009
1.5%
8
562
Jan. 1, 2010–Mar. 31, 2010
1.5%
8
562
Apr. 1, 2010–Jun. 30, 2010
1.5%
8
562
Jul. 1, 2010–Sep. 30, 2010
1.5%
8
562
Oct. 1, 2010–Dec. 31, 2010
1.5%
8
562
Jan. 1, 2011–Mar. 31, 2011
0.5%*
Apr. 1, 2011–Jun. 30, 2011
1.5%
8
562
Jul. 1, 2011–Sep. 30, 2011
1.5%
8
562
Oct. 1, 2011–Dec. 31, 2011
0.5%*
Jan. 1, 2012–Mar. 31, 2012
0.5%*
Apr. 1, 2012–Jun. 30, 2012
0.5%*
Jul. 1, 2012–Sep. 30, 2012
0.5%*
Oct. 1, 2012–Dec. 31, 2012
0.5%*
Jan. 1, 2013–Mar. 31, 2013
0.5%*
Apr. 1, 2013–Jun. 30, 2013
0.5%*
Jul. 1, 2013–Sep. 30, 2013
0.5%*
Oct. 1, 2013–Dec. 31, 2013
0.5%*
Jan. 1, 2014–Mar. 31, 2014
0.5%*
Apr. 1, 2014–Jun. 30, 2014
0.5%*
Jul. 1, 2014–Sep. 30, 2014
0.5%*
Oct. 1, 2014–Dec. 31, 2014
0.5%*
Jan. 1, 2015–Mar. 31, 2015
0.5%*
Apr. 1, 2015–Jun. 30, 2015
0.5%*
Jul. 1, 2015–Sep. 30, 2015
0.5%*
Oct. 1, 2015–Dec. 31, 2015
0.5%*
Jan. 1, 2016–Mar. 31, 2016
0.5%*
Apr. 1, 2016–Jun. 30, 2016
1.5%
56
610
Jul. 1, 2016–Sep. 30, 2016
1.5%
56
610
Oct. 1, 2016–Dec. 31, 2016
1.5%
56
610
Jan. 1, 2017–Mar. 31, 2017
1.5%
8
562
Apr. 1, 2017–Jun. 30, 2017
1.5%
8
562
Jul. 1, 2017–Sep. 30, 2017
1.5%
8
562
Oct. 1, 2017–Dec. 31, 2017
1.5%
8
562
Jan. 1, 2018–Mar. 31, 2018
1.5%
8
562
Apr. 1, 2018–Jun. 30, 2018
2.5%
10
564
Jul. 1, 2018–Sep. 30, 2018
2.5%
10
564
Oct. 1, 2018–Dec. 31, 2018
2.5%
10
564
Jan. 1, 2019–Mar. 31, 2019
3.5%
12
566
Apr. 1, 2019–Jun. 30, 2019
3.5%
12
566
Jul. 1, 2019–Sep. 30, 2019
2.5%
10
564
Oct. 1, 2019–Dec. 31, 2019
2.5%
10
564
Jan. 1, 2020–Mar. 31, 2020
2.5%
58
612
Apr. 1, 2020–Jun. 30, 2020
2.5%
58
612
Jul. 1, 2020–Sep. 30, 2020
0.5%*
Oct. 1, 2020–Dec. 31, 2020
0.5%*
Jan. 1, 2021–Mar. 31, 2021
0.5%*
Apr. 1, 2021–Jun. 30, 2021
0.5%*
Jul. 1, 2021–Sep. 30, 2021
0.5%*
Oct. 1, 2021–Dec. 31, 2021
0.5%*
Jan. 1, 2022–Mar. 31, 2022
0.5%*
Apr. 1, 2022–Jun. 30, 2022
1.5%
8
562
Jul. 1, 2022–Sep. 30, 2022
2.5%
10
564
Oct. 1, 2022–Dec. 31, 2022
3.5%
12
566
Jan. 1, 2023–Mar. 31, 2023
4.5%
14
568
Apr. 1, 2023–Jun. 30, 2023
4.5%
14
568
Jul. 1, 2023–Sep. 30, 2023
4.5%
14
568
Oct. 1, 2023–Dec. 31, 2023
5.5%
16
570
Jan. 1, 2024–Mar. 31, 2024
5.5%
64
618
Apr. 1, 2024–Jun. 30, 2024
5.5%
64
618
Jul. 1, 2024–Sep. 30, 2024
5.5%
64
618
* The asterisk reflects the interest factors for daily compound interest for annual rates of 0.5 percent published in Appendix A of this Revenue Ruling.
History
Revenue Ruling published in Internal Revenue Bulletin 2024-24, June 10, 2024, at page 1459. It states no effective date of its own; this row opens at the bulletin's publication date. Filed under I.R.C. § 6621 (Section 6621.—Determination of Rate of Interes).
Provenance
- Source
- irs.gov
- Retrieved
- 2026-09-20
- Edition
- irs-irb-2026-09-20
- Content hash
d5f33f1071d60f8f5b96e15dac4f4ad6c7e972e52284e4aa1b911a4efc189f7e
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