The Reference Section

A collection of wealth improvement articles


IRS Interest Rates
IRS Interest Rates — 1st Quarter (January - March 31)20222021
Paid on overpayments by individuals3%3%
Charged on underpayments by individuals3%3%
Paid on overpayments by corporations2%2%
Paid on corporate overpayments exceeding $10,0000.5%0.5%
Charged on underpayments by corporations3%3%
Charged on large corporate underpayments8%5%
IRS Interest Rates — 2nd Quarter (April 1 through June 30)20222021
Paid on overpayments by individuals4%3%
Charged on underpayments by individuals4%3%
Paid on overpayments by corporations3%2%
Paid on corporate overpayments exceeding $10,0001.5%0.5%
Charged on underpayments by corporations4%3%
Charged on large corporate underpayments6%5%
IRS Interest Rates — 3rd Quarter (July 1 through Sept 30)20222021
Paid on overpayments by individuals5%3%
Charged on underpayments by individuals5%3%
Paid on overpayments by corporations4%2%
Paid on corporate overpayments exceeding $10,0002.5%0.5%
Charged on underpayments by corporations5%3%
Charged on large corporate underpayments7%5%
IRS Interest Rates — 4th Quarter (Sept 31 through Dec 31)20222021
Paid on overpayments by individualsXX
3%
Charged on underpayments by individualsXX
3%
Paid on overpayments by corporationsXX
2%
Paid on corporate overpayments exceeding $10,000XX
0.5%
Charged on underpayments by corporationsXX
3%
Charged on large corporate underpaymentsXX
5%