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The IRS has released the short-term, mid-term, and long-term applicable interest rates for August 2012.

Federal Interest Rates Issued for August 2012

  • 8/1/2012

Federal Interest Rates Issued for August 2012

The IRS has released the short-term, mid-term, and long-term applicable interest rates for August 2012.

Applicable Federal Rates (AFR) for August 2012

Short-Term Annual Semiannual Quarterly Monthly
AFR .25% .25% .25% .25%
110% AFR  .28% .28% .28% .28%
120% AFR  .30% .30% .30% .30%
130% AFR  .33% .33% .33% .33%
Mid-Term Annual Semiannual Quarterly Monthly
AFR  .88% .88% .88% .88%
110% AFR  .97% .97% .97% .97%
120% AFR  1.06% 1.06% 1.06% 1.06%
130% AFR  1.14% 1.14% 1.14% 1.14%
150% AFR  1.32% 1.32% 1.32% 1.32%
175% AFR  1.55% 1.54% 1.54% 1.54%
Long-Term Annual Semiannual Quarterly Monthly
AFR 2.23% 2.22% 2.21% 2.21%
110% AFR 2.45% 2.44% 2.43% 2.43%
120% AFR  2.68% 2.66% 2.65% 2.65%
130% AFR 2.91% 2.89% 2.88% 2.87%

Adjusted AFRs for August 2012

  Annual Semiannual Quarterly Monthly
Short-term adjusted AFR  .25% .25% .25% .25%
Mid-term adjusted AFR 1.07% 1.07% 1.07% 1.07%
Long-term adjusted AFR 3.01% 2.99% 2.98% 2.97%

The Code Sec. 382 adjusted federal long-term rate is 3.01 percent; the long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal long-term rates for the current month and the prior two months) is 3.06 percent; the Code Sec. 42(b)(2) appropriate percentages for the 70 percent and 30 percent present value low-income housing credit are 7.36 percent and 3.15 percent, respectively, however, the appropriate percentage for non-federally subsidized new buildings placed in service after July 30, 2008, and before December 31, 2013, shall not be less than 9 percent; and the Code Sec. 7520 AFR for determining the present value of an annuity, an interest for life or a term of years, or a remainder or reversionary interest is 1 percent.

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