Martin M. Sacks & Assoc: Client Resource Center

IRS Interest Rates — 1st Quarter (January - March 31)	2022	2021
Paid on overpayments by individuals	3%	3%
Charged on underpayments by individuals	3%	3%
Paid on overpayments by corporations	2%	2%
Paid on corporate overpayments exceeding $10,000	0.5%	0.5%
Charged on underpayments by corporations	3%	3%
Charged on large corporate underpayments	8%	5%

IRS Interest Rates — 2nd Quarter (April 1 through June 30)	2022	2021
Paid on overpayments by individuals	4%	3%
Charged on underpayments by individuals	4%	3%
Paid on overpayments by corporations	3%	2%
Paid on corporate overpayments exceeding $10,000	1.5%	0.5%
Charged on underpayments by corporations	4%	3%
Charged on large corporate underpayments	6%	5%

IRS Interest Rates — 3rd Quarter (July 1 through Sept 30)	2022	2021
Paid on overpayments by individuals	5%	3%
Charged on underpayments by individuals	5%	3%
Paid on overpayments by corporations	4%	2%
Paid on corporate overpayments exceeding $10,000	2.5%	0.5%
Charged on underpayments by corporations	5%	3%
Charged on large corporate underpayments	7%	5%

IRS Interest Rates — 4th Quarter (Sept 31 through Dec 31)	2022	2021
Paid on overpayments by individuals	XX	3%
Charged on underpayments by individuals	XX	3%
Paid on overpayments by corporations	XX	2%
Paid on corporate overpayments exceeding $10,000	XX	0.5%
Charged on underpayments by corporations	XX	3%
Charged on large corporate underpayments	XX	5%