| IRS Interest Rates — First Quarter 2019 (January 1 through March 31) | Amount |
| Paid on overpayments by individuals | 6% |
| Charged on underpayments by individuals | 6% |
| Paid on overpayments by corporations | 5% |
| Paid on corporate overpayments exceeding $10,000 | 3.5% |
| Charged on underpayments by corporations | 6% |
| Charged on large corporate underpayments | 8% |
| IRS Interest Rates — Second Quarter 2019 (April 1 through June 30) | Amount |
| Paid on overpayments by individuals | 6% |
| Charged on underpayments by individuals | 6% |
| Paid on overpayments by corporations | 5% |
| Paid on corporate overpayments exceeding $10,000 | 3.5% |
| Charged on underpayments by corporations | 6% |
| Charged on large corporate underpayments | 8% |
| IRS Interest Rates — Third Quarter 2019 (July 1 through September 30) | Amount |
| Paid on overpayments by individuals | 5% |
| Charged on underpayments by individuals | 5% |
| Paid on overpayments by corporations | 4% |
| Paid on corporate overpayments exceeding $10,000 | 2.5% |
| Charged on underpayments by corporations | 5% |
| Charged on large corporate underpayments | 7% |
| IRS Interest Rates — Fourth Quarter 2019 (September 31 through December 31) | Amount |
| Paid on overpayments by individuals | 5% |
| Charged on underpayments by individuals | 5% |
| Paid on overpayments by corporations | 4% |
| Paid on corporate overpayments exceeding $10,000 | 2.5% |
| Charged on underpayments by corporations | 5% |
| Charged on large corporate underpayments | 7% |