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

Federal Interest Rates Released for July 2012

  • 6/27/2012

Federal Interest Rates Released for July 2012

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

Applicable Federal Rates (AFR) for July 2012

Short-Term Annual Semiannual Quarterly Monthly
AFR .24% .24% .24% .24%
110% AFR  .26% .26% .26% .26%
120% AFR  .29% .29% .29% .29%
130% AFR  .31% .31% .31% .31%
Mid-Term Annual Semiannual Quarterly Monthly
AFR  .92% .92% .92% .92%
110% AFR  1.01% 1.01% 1.01% 1.01%
120% AFR  1.10% 1.10% 1.10% 1.10%
130% AFR  1.20% 1.20% 1.20% 1.20%
150% AFR  1.38% 1.38% 1.38% 1.38%
175% AFR  1.62% 1.61% 1.61% 1.60%
Long-Term Annual Semiannual Quarterly Monthly
AFR 2.30% 2.29% 2.28% 2.28%
110% AFR 2.54% 2.52% 2.51% 2.51%
120% AFR  2.77% 2.75%< 2.74% 2.73%

130% AFR 

3.00% 2.98% 2.97% 2.96%

Adjusted AFRs for July 2012

  Annual Semiannual Quarterly Monthly
Short-term adjusted AFR  .27% .27% .27% .27%
Mid-term adjusted AFR 1.05% 1.05% 1.05% 1.05%
Long-term adjusted AFR 3.02% 3.00% 2.99% 2.98%

The Code Sec. 382 adjusted federal long-term rate is 3.02 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 3.26 percent; the Code Sec. 42(b)(2) appropriate percentages for the 70 percent and 30 percent present value low-income housing credit are 7.37 percent and 3.16 percent, respectively, however, the appropriate percentage for non-federally subsidized new buildings placed in service after July 30, 2008, and before December 31, 2013, will not be less than 9 percent; 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 1.2 percent and the Code Sec. 7872(e)(2) blended annual rate for 2012 is .22 percent.

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