Tax Guru – Ker$tetter Letter

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IRS Interest Rates Same For Another 3 Months

Posted by taxguru on November 30, 2012

The Internal Revenue Service today announced that interest rates will remain the same for the calendar quarter beginning Jan. 1, 2013.  The rates will be: 

  •  three (3) percent for overpayments [two (2) percent in the case of a corporation];
  • three (3) percent for underpayments;
  • five (5) percent for large corporate underpayments; and
  • one-half (0.5) percent for the portion of a corporate overpayment exceeding $10,000.


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