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The interest rates on overpayments and underpayments of tax for the calendar quarter beginning July 1, 2013 will remain unchanged.

Over and Underpayment Interest Rates Hold Steady For Third Quarter 2013

  • 6/12/2013

Over and Underpayment Interest Rates Hold Steady For Third Quarter 2013

The IRS has announced that the interest rates on overpayments and underpayments of tax for the calendar quarter beginning July 1, 2013, will remain unchanged. The rates will be: 

  • Three percent for overpayments, in cases other than corporations
  • Two percent for overpayments in the case of a corporation (except 0.5 percent for the portion of a corporate overpayment exceeding $10,000)
  • Three percent for underpayments (except 5 percent for large corporate underpayments)

Interest rates are computed from the federal short-term rate determined during April 2013, to take effect May 1, 2013, based on daily compounding.

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