Client Resource Center

Practical answers for your questions

1450 Frazee Road, Suite 714 • San Diego, CA 92108
Phone: 619-297-1040

2019 and 2020 IRS Interest Rates
IRS Interest Rates — First Quarter 2020
(January 1 through March 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%
IRS Interest Rates — Second Quarter 2020
(April 1 through June 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 — Third Quarter 2020
(July 1 through September 30)
Amount
Paid on overpayments by individuals3%
Charged on underpayments by individuals3%
Paid on overpayments by corporations2%
Paid on corporate overpayments exceeding $10,0000.5%
Charged on underpayments by corporations3%
Charged on large corporate underpayments5%
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%