IRS Interest Rates
IRS Interest Rates
1991 to Present
Period 2019 October 1, 2019 ? December 31, 2019 July 1, 2019 ? September 30, 2019 April 1, 2019 ? June 30, 2019 January 1, 2019 - March 31, 2019 2018 October 1, 2018 ? December 31, 2018 July 1, 2018 ? September 30, 2018 April 1, 2018 ? June 30, 2018 January 1, 2018 - March 31, 2018 2017 October 1, 2017 ? December 31, 2017 July 1, 2017 ? September 30, 2017 April 1, 2017 ? June 30, 2017 January 1, 2017 - March 31, 2017 2016 October 1, 2016 ? December 31, 2016 July 1, 2016 ? September 30, 2016 April 1, 2016 ? June 30, 2016 January 1, 2016 - March 31, 2016 2015 October 1, 2015 ? December 31, 2015 July 1, 2015 ? September 30, 2015
Overpayments
5% 5% 6% 6%
5% 5% 5% 4%
Underpayments
5% 5% 6% 6%
5% 5% 5% 4%
4%
4%
4%
4%
4%
4%
4%
4%
4%
4%
4%
4%
4%
4%
3%
3%
3%
3%
3%
3%
Period 2019 October 1, 2019 ? December 31, 2019 July 1, 2019 ? September 30, 2019 April 1, 2019 ? June 30, 2019 January 1, 2019 - March 31, 2019 April 1, 2015 ? June 30, 2015 January 1, 2015 - March 31, 2015 2014 October 1, 2014 ? December 31, 2014 July 1, 2014 ? September 30, 2014 April 1, 2014 ? June 30, 2014 January 1, 2014 - March 31, 2014 2013 October 1, 2013 ? December 31, 2013 July 1, 2013 ? September 30, 2013 April 1, 2013 ? June 30, 2013 January 1, 2013 - March 31, 2013 2012 October 1, 2012 ? December 31, 2012 July 1, 2012 - September 30, 2012 April 1, 2012 - June 30, 2012 January 1, 2012 - March 31, 2012 2011 October 1, 2011 - December 31, 2011 July 1, 2011 - September 30, 2011 April 1, 2011 - June 30, 2011
Overpayments
5% 5% 6% 6% 3% 3%
3% 3% 3% 3%
3% 3% 3% 3%
3% 3% 3% 3%
3% 4% 4%
Underpayments
5% 5% 6% 6% 3% 3%
3% 3% 3% 3%
3% 3% 3% 3%
3% 3% 3% 3%
3% 4% 4%
Period 2019 October 1, 2019 ? December 31, 2019 July 1, 2019 ? September 30, 2019 April 1, 2019 ? June 30, 2019 January 1, 2019 - March 31, 2019 January 1, 2011 - March 31, 2011 2010 October 1, 2010 - December 31, 2010 July1, 2010 - September 30, 2010 April 1, 2010 - June 30, 2010 January 1, 2010 - March 31, 2010 2009 October 1 - December 31, 2009 July 1 - September 30, 2009 April 1 - June 30, 2009 January 1 - March 31, 2009 2008 October 1 - December 31, 2008 July 1 - September 30, 2008 April 1 - June 30, 2008 January 1 - March 31, 2008 2007 October 1 - December 31, 2007 July 1 - September 30, 2007 April 1 - June 30, 2007 January 1 - March 31, 2007
Overpayments
5% 5% 6% 6% 3%
4% 4% 4% 4%
4% 4% 4% 5%
6% 5% 6% 7%
8% 8% 8% 8%
Underpayments
5% 5% 6% 6% 3%
4% 4% 4% 4%
4% 4% 4% 5%
6% 5% 6% 7%
8% 8% 8% 8%
Period 2019 October 1, 2019 ? December 31, 2019 July 1, 2019 ? September 30, 2019 April 1, 2019 ? June 30, 2019 January 1, 2019 - March 31, 2019 2006 October 1 - December 31, 2006 July 1 - September 30, 2006 April 1 - June 30, 2006 January 1 - March 31, 2006 2005 October 1 - December 31, 2005 July 1 - September 30, 2005 April 1 - June 30, 2005 January 1 - March 31, 2005 2004 October 1 - December 31, 2004 July 1 - September 30, 2004 April 1 - June 30, 2004 January 1 - March 31, 2004 2003 October 1 - December 31, 2003 July 1 - September 30, 2003 April 1 - June 30, 2003 January 1 - March 31, 2003 2002
Overpayments
5% 5% 6% 6%
8% 8% 7% 7%
7% 6% 6% 5%
5% 4% 5% 4%
4% 5% 5% 5%
Underpayments
5% 5% 6% 6%
8% 8% 7% 7%
7% 6% 6% 5%
5% 4% 5% 4%
4% 5% 5% 5%
Period 2019 October 1, 2019 ? December 31, 2019 July 1, 2019 ? September 30, 2019 April 1, 2019 ? June 30, 2019 January 1, 2019 - March 31, 2019 October 1 - December 31, 2002 July 1 - September 30, 2002 April 1 - June 30, 2002 January 1 - March 31, 2002 2001 October 1 - December 31, 2001 July 1 - September 30, 2001 April 1 - June 30, 2001 January - March 31, 2001 2000 October 1 - December 31, 2000 July 1 - September 30, 2000 April 1 - June 30, 2000 January 1 - March 31, 2000 1999 October 1 - December 31, 1999 July 1 - September 30, 1999 April 1 - June 30, 1999 January - March 31, 1999 1998 October 1 - December 31, 1998
Overpayments
5% 5% 6% 6% 6% 6% 6% 6%
7% 7% 8% 9%
9% 9% 9% 8%
8% 8% 8% 7%
7%
Underpayments
5% 5% 6% 6% 6% 6% 6% 6%
7% 7% 8% 9%
9% 9% 9% 8%
8% 8% 8% 7%
8%
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