Fourth-Quarter Interest Rates

There were no changes to fourth-quarter interest rates at the IRS.

For individuals, it’s 5% for over- and underpayments.

For corporations, it’s 4% for overpayments up to $10,000 and 2.5% above that.  For small corporations, it’s 5% for underpayments and for large corporations it’s 7%.

This has been another riveting installment of IRS quarterly interest rates.