Small Business Taxes & Management

IRS Interest Rates-Short List

Small Business Taxes & Management--Copyright 2016-17, A/N Group, Inc.

 

This is a condensed list of recent IRS interest rates on over- and underpayments (past, current, and next quarter, if available) and the Applicable Federal Rate (immediate past, current and next month, if available) and the Blended Annual Applicable Federal Rate for the most recent four years. For prior periods, additional information on the rates, and links to the IRS pages for more detailed information, go to our web page IRS Interest Rates.

 

Interest Rate on Noncorporate Overpayments and Underpayments

         Dates                  Overpayments   Underpayments

Jul. 1, 2017 -- Sep. 30, 2017        4%              4%
Apr. 1, 2017 -- Jun. 30, 2017        4%              4%
Jan. 1, 2017 -- Mar. 31, 2017        4%              4%
Oct. 1, 2016 -- Dec. 31, 2016        4%              4%


Interest Rate on Corporate Overpayments and Underpayments

         Dates                  Overpayments     Underpayments


Jul. 1, 2017 -- Sep. 30, 2017        3%              4%
Apr. 1, 2017 -- Jun. 30, 2017        3%              4%
Jan. 1, 2017 -- Mar. 31, 2017        3%              4%
Oct. 1, 2016 -- Dec. 31, 2016        3%              4%

Interest Rate on Large Corporate Overpayments and Underpayments

         Dates                  Overpayments   Underpayments

Jul. 1, 2017 -- Sep. 30, 2017       1.5%             6%
Apr. 1, 2017 -- Jun. 30, 2017       1.5%             6%
Jan. 1, 2017 -- Mar. 31, 2017       1.5%             6%
Oct. 1, 2016 -- Dec. 31, 2016       1.5%             6%


Applicable Federal Rates

    Date       Short-Term  Mid-Term  Long-Term  Sec. 7520    Rev. Rul.

July, 2017        1.22%      1.89%     2.60%       2.2%       2017-14
June, 2017        1.18%      1.96%     2.68%       2.4%       2017-12
May, 2017         1.15%      2.04%     2.75%       2.4%       2017-11
April, 2017       1.11%      2.12%     2.82%       2.6%       2017-08

Blended Annual Applicable Federal Rates:

      2017        1.09%
      2016        0.73%
      2015        0.45%
      2014        0.28%
      2013        0.22%
      2012        0.22%
      2011        0.40%

 


Copyright 2016-2017 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject. Copyright is not claimed on material from U.S. Government sources.--ISSN 1089-1536


 

--Last update 06/16/17

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