Client Resource Center

Practical answers for your questions

1409 ASHLEY RIVER RD • CHARLESTON, SC 29407
Phone: 843-556-5567 • Fax: 843-556-4456

2019 IRS Interest Rates
IRS Interest Rates — First Quarter 2019
(January 1 through March 31)
Amount
Paid on overpayments by individuals6%
Charged on underpayments by individuals6%
Paid on overpayments by corporations5%
Paid on corporate overpayments exceeding $10,0003.5%
Charged on underpayments by corporations6%
Charged on large corporate underpayments8%
IRS Interest Rates — Second Quarter 2019
(April 1 through June 30)
Amount
Paid on overpayments by individuals6%
Charged on underpayments by individuals6%
Paid on overpayments by corporations5%
Paid on corporate overpayments exceeding $10,0003.5%
Charged on underpayments by corporations6%
Charged on large corporate underpayments8%
IRS Interest Rates — Third Quarter 2019
(July 1 through September 30)
Amount
Paid on overpayments by individuals5%
Charged on underpayments by individuals5%
Paid on overpayments by corporations4%
Paid on corporate overpayments exceeding $10,0002.5%
Charged on underpayments by corporations5%
Charged on large corporate underpayments7%
IRS Interest Rates — Fourth Quarter 2019
(September 31 through December 31)
Amount
Paid on overpayments by individuals5%
Charged on underpayments by individuals5%
Paid on overpayments by corporations4%
Paid on corporate overpayments exceeding $10,0002.5%
Charged on underpayments by corporations5%
Charged on large corporate underpayments7%