Rev. Rul. 2026-17, 2026-37 I.R.B. 247

This revenue ruling provides various prescribed rates for federal income tax purposes for September 2026 (the current month). Table 1 contains the short-term, mid-term, and long-term applicable federal rates (AFR) for the current month for purposes of section 1274(d) of the Internal Revenue Code. Table 2 contains the short-term, mid-term, and long-term adjusted applicable federal rates (adjusted AFR) for the current month for purposes of section 1288(b). Table 3 sets forth the adjusted federal long-term rate and the long-term tax-exempt rate described in section 382(f). Table 4 contains the appropriate percentages for determining the low-income housing credit described in section 42(b)(1) for buildings placed in service during the current month. However, under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after July 30, 2008, shall not be less than 9%. Finally, Table 5 contains the federal rate for determining the present value of an annuity, an interest for life or for a term of years, or a remainder or a reversionary interest for purposes of section 7520.

REV. RUL. 2026-17 TABLE 1 Applicable Federal Rates (AFR) for September 2026 Period for Compounding

Annual Semiannual Quarterly Monthly

Short-term

AFR 4.18% 4.14% 4.12% 4.10%

110% AFR 4.60% 4.55% 4.52% 4.51%

120% AFR 5.03% 4.97% 4.94% 4.92%

130% AFR 5.45% 5.38% 5.34% 5.32%

Mid-term

AFR 4.49% 4.44% 4.42% 4.40%

110% AFR 4.94% 4.88% 4.85% 4.83%

120% AFR 5.40% 5.33% 5.29% 5.27%

130% AFR 5.85% 5.77% 5.73% 5.70%

150% AFR 6.77% 6.66% 6.61% 6.57%

175% AFR 7.92% 7.77% 7.70% 7.65%

Long-term

AFR 5.12% 5.06% 5.03% 5.01%

110% AFR 5.65% 5.57% 5.53% 5.51%

120% AFR 6.16% 6.07% 6.02% 5.99%

130% AFR 6.69% 6.58% 6.53% 6.49%

REV. RUL. 2026-17 TABLE 2 Adjusted AFR for September 2026 Period for Compounding

Annual Semiannual Quarterly Monthly

Short-term adjusted AFR 3.16% 3.14% 3.13% 3.12%

Mid-term adjusted AFR 3.40% 3.37% 3.36% 3.35%

Long-term adjusted AFR 3.88% 3.84% 3.82% 3.81%

REV. RUL. 2026-17 TABLE 3 Rates Under Section 382 for September 2026

Adjusted federal long-term rate for the current month 3.88%

Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal long-term rates for the current month and the prior two months.) 3.88%

REV. RUL. 2026-17 TABLE 4 Appropriate Percentages Under Section 42(b)(1) for September 2026

Note: Under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after July 30, 2008, shall not be less than 9%.

Appropriate percentage for the 70% present value low-income housing credit 8.12%

Appropriate percentage for the 30% present value low-income housing credit 3.48%

REV. RUL. 2026-17 TABLE 5 Rate Under Section 7520 for September 2026

Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years, or a remainder or reversionary interest 5.40%

Section 42.—Low-Income Housing Credit

The applicable federal short-term, mid-term, and long-term rates are set forth for the month of September 2026. See Rev. Rul. 2026-17, page 247.

Section 280G.—Golden Parachute Payments

The applicable federal short-term, mid-term, and long-term rates are set forth for the month of September 2026. See Rev. Rul. 2026-17, page 247.

Section 382.—Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Following Ownership Change

The adjusted applicable federal long-term rate is set forth for the month of September 2026. See Rev. Rul. 2026-17, page 247.

Section 467.—Certain Payments for the Use of Property or Services

The applicable federal short-term, mid-term, and long-term rates are set forth for the month of September 2026. See Rev. Rul. 2026-17, page 247.

Section 468.—Special Rules for Mining and Solid Waste Reclamation and Closing Costs

The applicable federal short-term rates are set forth for the month of September 2026. See Rev. Rul. 2026-17, page 247.

Section 482.—Allocation of Income and Deductions Among Taxpayers

The applicable federal short-term, mid-term, and long-term rates are set forth for the month of September 2026. See Rev. Rul. 2026-17, page 247.

Section 483.—Interest on Certain Deferred Payments

The applicable federal short-term, mid-term, and long-term rates are set forth for the month of September 2026. See Rev. Rul. 2026-17, page 247.

Section 1288.—Treatment of Original Issue Discount on Tax-Exempt Obligations

The adjusted applicable federal short-term, mid-term, and long-term rates are set forth for the month of September 2026. See Rev. Rul. 2026-17, page 247.

Section 7520.—Valuation Tables

The applicable federal mid-term rates are set forth for the month of September 2026. See Rev. Rul. 2026-17, page 247.

Section 7872.—Treatment of Loans With Below-Market Interest Rates

The applicable federal short-term, mid-term, and long-term rates are set forth for the month of September 2026. See Rev. Rul. 2026-17, page 247.