Client Resource Center

Practical answers for your questions

38 E. Lancaster Avenue • Shillington, PA 19607
Phone: 610-775-7655

2020 IRS Interest Rates
IRS Interest Rates — 1st Quarter 2020 (January - 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 — 2nd Quarter 2020 (April 1 through June 30)Amount
Paid on overpayments by individualsna %
Charged on underpayments by individualsna %
Paid on overpayments by corporationsna %
Paid on corporate overpayments exceeding $10,000na %
Charged on underpayments by corporationsna %
Charged on large corporate underpaymentsna %
IRS Interest Rates — 3rd Quarter 2020 (July 1 through Sept 30)Amount
Paid on overpayments by individualsna %
Charged on underpayments by individualsna%
Paid on overpayments by corporationsna%
Paid on corporate overpayments exceeding $10,000na%
Charged on underpayments by corporationsna%
Charged on large corporate underpaymentsna%
IRS Interest Rates — 4th Quarter 2020 (Sept 31 through Dec 31)Amount
Paid on overpayments by individualsna %
Charged on underpayments by individualsna%
Paid on overpayments by corporationsna%
Paid on corporate overpayments exceeding $10,000na%
Charged on underpayments by corporationsna%
Charged on large corporate underpaymentsna%