Small Business Taxes & Management

IRS Interest Rates

Small Business Taxes & Management--Copyright 1998-2014, A/N Group, Inc.

 

Contents

Interest Rates on Over- and Underpayments

Non-Corporate Over- and Underpayments

Corporate Over- and Underpayments

Large Corporate Over- and Underpayments

Applicable Federal Rates (AFR)

Blended Annual Applicable Federal Rates

 

Interest Rates on Over- and Underpayments

These are the interest rates, by quarter, that the IRS charges on underpayments or pays on overpayments of taxes (e.g., estimated tax payments). There are three different tables; one for noncorporate Over- and underpayments; one for corporate, and one for large corporate (Over- or underpayments exceeding $10,000).

Interest Rate on Noncorporate Overpayments and Underpayments

         Dates                  Overpayments   Underpayments

Oct. 1, 2014 -- Dec. 31, 2014        3%              3%
Jul. 1, 2014 -- Sep. 30, 2014        3%              3%
Apr. 1, 2014 -- Jun. 30, 2014        3%              3%
Jan. 1, 2014 -- Mar. 31, 2014        3%              3%
Oct. 1, 2013 -- Dec. 31, 2013        3%              3%
Jul. 1, 2013 -- Sep. 30, 2013        3%              3%
Apr. 1, 2013 -- Jun. 30, 2013        3%              3%
Jan. 1, 2013 -- Mar. 31, 2013        3%              3%
Oct. 1, 2012 -- Dec. 31, 2012        3%              3%
Jul. 1, 2012 -- Sep. 30, 2012        3%              3%
Apr. 1, 2012 -- Jun. 30, 2012        3%              3%
Jan. 1, 2012 -- Mar. 31, 2012        3%              3%
Oct. 1, 2011 -- Dec. 31, 2011        3%              3%
Jul. 1, 2011 -- Sep. 30, 2011        4%              4%
Apr. 1, 2011 -- Jun. 30, 2011        4%              4%
Jan. 1, 2011 -- Mar. 31, 2011        3%              3%
Oct. 1, 2010 -- Dec. 31, 2010        4%              4%
Jul. 1, 2010 -- Sep. 30, 2010        4%              4%
Apr. 1, 2010 -- Jun. 30, 2010        4%              4%
Jan. 1, 2010 -- Mar. 31, 2010        4%              4%
Oct. 1, 2009 -- Dec. 31, 2009        4%              4%
Jul. 1, 2009 -- Sep. 30, 2009        4%              4%
Apr. 1, 2009 -- Jun. 30, 2009        4%              4%
Jan. 1, 2009 -- Mar. 31, 2009        5%              5%
Oct. 1, 2008 -- Dec. 31, 2008        6%              6%
Jul. 1, 2008 -- Sep. 30, 2008        5%              5%
Apr. 1, 2008 -- Jun. 30, 2008        6%              6%
Jan. 1, 2008 -- Mar. 31, 2008        7%              7%
Oct. 1, 2007 -- Dec. 31, 2007        8%              8%
Jul. 1, 2007 -- Sep. 30, 2007        8%              8%
Apr. 1, 2007 -- Jun. 30, 2007        8%              8%
Jan. 1, 2007 -- Mar. 31, 2007        8%              8%
Oct. 1, 2006 -- Dec. 31, 2006        8%              8%
Jul. 1, 2006 -- Sep. 30, 2006        8%              8%
Apr. 1, 2006 -- Jun. 30, 2006        7%              7%
Jan. 1, 2006 -- Mar. 31, 2006        7%              7%
Oct. 1, 2005 -- Dec. 31, 2005        7%              7%
Jul. 1, 2005 -- Sep. 30, 2005        6%              6%
Apr. 1, 2005 -- Jun. 30, 2005        6%              6%
Jan. 1, 2005 -- Mar. 31, 2005        5%              5%
Oct. 1, 2004 -- Dec. 31, 2004        5%              5%
Jul. 1, 2004 -- Sep. 30, 2004        4%              4%
Apr. 1, 2004 -- Jun. 30, 2004        5%              5%
Jan. 1, 2004 -- Mar. 31, 2004        4%              4%
Oct. 1, 2003 -- Dec. 31, 2003        4%              4%
Jul. 1, 2003 -- Sep. 30, 2003        5%              5%
Apr. 1, 2003 -- Jun. 30, 2003        5%              5%
Jan. 1, 2003 -- Mar. 31, 2003        5%              5%
Oct. 1, 2002 -- Dec. 31, 2002        6%              6%
Jul. 1, 2002 -- Sep. 30, 2002        6%              6%
Apr. 1, 2002 -- Jun. 30, 2002        6%              6%
Jan. 1, 2002 -- Mar. 31, 2002        6%              6%
Oct. 1, 2001 -- Dec. 31, 2001        7%              7%
Jul. 1, 2001 -- Sep. 30, 2001        7%              7%
Apr. 1, 2001 -- Jun. 30, 2001        8%              8%
Jan. 1, 2001 -- Mar. 31, 2001        9%              9%
Oct. 1, 2000 -- Dec. 31, 2000        9%              9%
Jul. 1, 2000 -- Sep. 30, 2000        9%              9%
Apr. 1, 2000 -- Jun. 30, 2000        9%              9%
Jan. 1, 2000 -- Mar. 31, 2000        8%              8%
          
Interest Rate on Corporate Overpayments and Underpayments

         Dates                  Overpayments     Underpayments

Oct. 1, 2014 -- Dec. 31, 2014        2%              3%
Jul. 1, 2014 -- Sep. 30, 2014        2%              3%
Apr. 1, 2014 -- Jun. 30, 2014        2%              3%
Jan. 1, 2014 -- Mar. 31, 2014        2%              3%
Oct. 1, 2013 -- Dec. 31, 2013        2%              3%
Jul. 1, 2013 -- Sep. 30, 2013        2%              3%
Apr. 1, 2013 -- Jun. 30, 2013        2%              3%
Jan. 1, 2013 -- Mar. 31, 2013        2%              3%
Oct. 1, 2012 -- Dec. 31, 2012        2%              3%
Jul. 1, 2012 -- Sep. 30, 2012        2%              3%
Apr. 1, 2012 -- Jun. 30, 2012        2%              3%
Jan. 1, 2012 -- Mar. 31, 2012        2%              3%
Oct. 1, 2011 -- Dec. 31, 2011        2%              3%
Jul. 1, 2011 -- Sep. 30, 2011        3%              4%
Apr. 1, 2011 -- Jun. 30, 2011        3%              4%
Jan. 1, 2011 -- Mar. 31, 2011        2%              3%
Oct. 1, 2010 -- Dec. 31, 2010        3%              4%
Jul. 1, 2010 -- Sep. 30, 2010        3%              4%
Apr. 1, 2010 -- Jun. 30, 2010        3%              4%
Jan. 1, 2010 -- Mar. 31, 2010        3%              4%
Oct. 1, 2009 -- Dec. 31, 2009        3%              4%
Jul. 1, 2009 -- Sep. 30, 2009        3%              4%
Apr. 1, 2009 -- Jun. 30, 2009        3%              4%
Jan. 1, 2009 -- Mar. 31, 2009        4%              5%
Oct. 1, 2008 -- Dec. 31, 2008        5%              6%
Jul. 1, 2008 -- Sep. 30, 2008        4%              5%
Apr. 1, 2008 -- Jun. 30, 2008        5%              6%
Jan. 1, 2008 -- Mar. 31, 2008        6%              7%
Oct. 1, 2007 -- Dec. 31, 2007        7%              8%
Jul. 1, 2007 -- Sep. 30, 2007        7%              8%
Apr. 1, 2007 -- Jun. 30, 2007        7%              8%
Jan. 1, 2007 -- Mar. 31, 2007        7%              8%
Oct. 1, 2006 -- Dec. 31, 2006        7%              8%
Jul. 1, 2006 -- Sep. 30, 2006        7%              8%
Apr. 1, 2006 -- Jun. 30, 2006        6%              7%
Jan. 1, 2006 -- Mar. 31, 2006        6%              7%
Oct. 1, 2005 -- Dec. 31, 2005        6%              7%
Jul. 1, 2005 -- Sep. 30, 2005        5%              6%
Apr. 1, 2005 -- Jun. 30, 2005        5%              6%
Jan. 1, 2005 -- Mar. 31, 2005        4%              5%
Oct. 1, 2004 -- Dec. 31, 2004        4%              5%
Jul. 1, 2004 -- Sep. 30, 2004        3%              4%
Apr. 1, 2004 -- Jun. 30, 2004        4%              5%
Jan. 1, 2004 -- Mar. 31, 2004        3%              4%
Oct. 1, 2003 -- Dec. 31, 2003        3%              4%
Jul. 1, 2003 -- Sep. 30, 2003        4%              5%
Apr. 1, 2003 -- Jun. 30, 2003        4%              5%
Jan. 1, 2003 -- Mar. 31, 2003        4%              5%
Oct. 1, 2002 -- Dec. 31, 2002        5%              6%
Jul. 1, 2002 -- Sep. 30, 2002        5%              6%
Apr. 1, 2002 -- Jun. 30, 2002        5%              6%
Jan. 1, 2002 -- Mar. 31, 2002        5%              6%
Oct. 1, 2001 -- Dec. 31, 2001        6%              7%
Jul. 1, 2001 -- Sep. 30, 2001        6%              7%
Apr. 1, 2001 -- Jun. 30, 2001        7%              8%
Jan. 1, 2001 -- Mar. 31, 2001        8%              9%
Oct. 1, 2000 -- Dec. 31, 2000        8%              9%
Jul. 1, 2000 -- Sep. 30, 2000        8%              9%
Apr. 1, 2000 -- Jun. 30, 2000        8%              9%
Jan. 1, 2000 -- Mar. 31, 2000        7%              8%

Interest Rate on Large Corporate Overpayments and Underpayments

         Dates                  Overpayments   Underpayments

Oct. 1, 2014 -- Dec. 31, 2014       0.5%             5%
Jul. 1, 2014 -- Sep. 30, 2014       0.5%             5%
Apr. 1, 2014 -- Jun. 30, 2014       0.5%             5%
Jan. 1, 2014 -- Mar. 31, 2014       0.5%             5%
Oct. 1, 2013 -- Dec. 31, 2013       0.5%             5%
Jul. 1, 2013 -- Sep. 30, 2013       0.5%             5%
Apr. 1, 2013 -- Jun. 30, 2013       0.5%             5%
Jan. 1, 2013 -- Mar. 31, 2013       0.5%             5%
Oct. 1, 2012 -- Dec. 31, 2012       0.5%             5%
Jul. 1, 2012 -- Sep. 30, 2012       0.5%             5%
Apr. 1, 2012 -- Jun. 30, 2012       0.5%             5%
Jan. 1, 2012 -- Mar. 31, 2012       0.5%             5%
Oct. 1, 2011 -- Dec. 31, 2011       0.5%             5%
Jul. 1, 2011 -- Sep. 30, 2011       1.5%             6%
Apr. 1, 2011 -- Jun. 30, 2011       1.5%             6%
Jan. 1, 2011 -- Mar. 31, 2011       0.5%             5%
Oct. 1, 2010 -- Dec. 31, 2010       1.5%             6%
Jul. 1, 2010 -- Sep. 30, 2010       1.5%             6%
Apr. 1, 2010 -- Jun. 30, 2010       1.5%             6%
Jan. 1, 2010 -- Mar. 31, 2010       1.5%             6%
Oct. 1, 2009 -- Dec. 31, 2009       1.5%             6%
Jul. 1, 2009 -- Sep. 30, 2009       1.5%             6%
Apr. 1, 2009 -- Jun. 30, 2009       1.5%             6%
Jan. 1, 2009 -- Mar. 31, 2009       2.5%             7%
Oct. 1, 2008 -- Dec. 31, 2008       3.5%             8%
Jul. 1, 2008 -- Sep. 30, 2008       2.5%             7%
Apr. 1, 2008 -- Jun. 30, 2008       3.5%             8%
Jan. 1, 2008 -- Mar. 31, 2008       4.5%             9%
Oct. 1, 2007 -- Dec. 31, 2007       5.5%            10%
Jul. 1, 2007 -- Sep. 30, 2007       5.5%            10%
Apr. 1, 2007 -- Jun. 30, 2007       5.5%            10%
Jan. 1, 2007 -- Mar. 31, 2007       5.5%            10%
Oct. 1, 2006 -- Dec. 31, 2006       5.5%            10%
Jul. 1, 2006 -- Sep. 30, 2006       5.5%            10%
Apr. 1, 2006 -- Jun. 30, 2006       4.5%             9%
Jan. 1, 2006 -- Mar. 31, 2006       4.5%             9%
Oct. 1, 2005 -- Dec. 31, 2005       4.5%             9%
Jul. 1, 2005 -- Sep. 30, 2005       3.5%             8%
Apr. 1, 2005 -- Jun. 30, 2005       3.5%             8%
Jan. 1, 2005 -- Mar. 31, 2005       2.5%             7%
Oct. 1, 2004 -- Dec. 31, 2004       2.5%             7%
Jul. 1, 2004 -- Sep. 30, 2004       1.5%             6%
Apr. 1, 2004 -- Jun. 30, 2004       2.5%             7%
Jan. 1, 2004 -- Mar. 31, 2004       1.5%             6%
Oct. 1, 2003 -- Dec. 31, 2003       1.5%             6%
Jul. 1, 2003 -- Sep. 30, 2003       2.5%             7%
Apr. 1, 2003 -- Jun. 30, 2003       2.5%             7%
Jan. 1, 2003 -- Mar. 31, 2003       2.5%             7%
Oct. 1, 2002 -- Dec. 31, 2002       3.5%             8%
Jul. 1, 2002 -- Sep. 30, 2002       3.5%             8%
Apr. 1, 2002 -- Jun. 30, 2002       3.5%             8%
Jan. 1, 2002 -- Mar. 31, 2002       3.5%             8%
Oct. 1, 2001 -- Dec. 31, 2001       4.5%             9%
Jul. 1, 2001 -- Sep. 30, 2001       4.5%             9%
Apr. 1, 2001 -- Jun. 30, 2001       5.5%            10%
Jan. 1, 2001 -- Mar. 31, 2001       6.5%            11%
Oct. 1, 2000 -- Dec. 31, 2000       6.5%            11%
Jul. 1, 2000 -- Sep. 30, 2000       6.5%            11%
Apr. 1, 2000 -- Jun. 30, 2000       6.5%            11%
Jan. 1, 2000 -- Mar. 31, 2000       5.5%            10%


How the rates are computed. The rate of interest is determined on a quarterly basis. For taxpayers other than corporations, the overpayment and underpayment rate is the federal short-term rate plus 3 percentage points. Generally, in the case of a corporation, the underpayment rate is the federal short-term rate plus 3 percentage points and the overpayment rate is the federal short-term rate plus 2 percentage points. The rate for large corporate underpayments is the federal short-term rate plus 5 percentage points. The rate on the portion of a corporate overpayment of tax exceeding $10,000 for a taxable period is the federal short-term rate plus one-half (0.5) of a percentage point.

 

Applicable Federal Rates

Use these rates to determine the interest rate on loans between a shareholder and corporation, installment sale, etc. We've only included the rate for annual compounding. Since that's the highest rate, you'll always be safe using that rate for semiannual, quarterly or monthly purposes as the minimum interest rate. For complete details on all the rates you can go to Index of Applicable Federal Rates and download the revenue ruling. To view the complete revenue ruling with all the rates, we've provided a direct link in the last column for the applicable month, beginning with 2007.

The loan terms are defined as:

The Sec. 7520 rate is used for determining the present value of an annuity, an interest for life or a term of years, or a remainder or reversionary interest.

Finally, we've included the blended annual rates that can be used for demand loans.

    Date       Short-Term  Mid-Term  Long-Term  Sec. 7520    Rev. Rul.

November, 2014    0.39%      1.90%     2.91%       2.2%       2014-28
October, 2014     0.38%      1.85%     2.89%       2.2%       2014-26
September, 2014   0.36%      1.86%     2.97%       2.2%       2014-22
August, 2014      0.36%      1.89%     3.09%       2.2%       2014-19
July, 2014        0.31%      1.82%     3.06%       2.2%       2014-20
June, 2014        0.32%      1.91%     3.14%       2.2%       2014-16
May, 2014         0.33%      1.93%     3.27%       2.4%       2014-13
April, 2014       0.28%      1.81%     3.32%       2.2%       2014-12
March, 2014       0.28%      1.84%     3.36%       2.2%       2014-08
February, 2014    0.30%      1.97%     3.56%       2.4%       2014-06
January, 2014     0.25%      1.75%     3.49%       2.2%       2014-01

Deemed rate of return for transfers during 2014 to pooled income funds
in existence for less than three tax years is 1.4%.

December, 2013    0.25%      1.65%     3.32%       2.0%       2013-26
November, 2013    0.27%      1.73%     3.37%       2.0%       2013-22
October, 2013     0.32%      1.93%     3.50%       2.4%       2013-21
September, 2013   0.25%      1.66%     3.28%       2.0%       2013-18
August, 2013      0.28%      1.63%     3.16%       2.0%       2013-13
July, 2013        0.23%      1.22%     2.80%       1.4%       2013-15
June, 2013        0.18%      0.95%     2.47%       1.2%       2013-12
May, 2013         0.20%      1.00%     2.60%       1.2%       2013-11
April, 2013       0.22%      1.09%     2.70%       1.4%       2013-09
March, 2013       0.22%      1.09%     2.66%       1.4%       2013-07
February, 2013    0.21%      1.01%     2.52%       1.2%       2013-03
January, 2013     0.21%      0.87%     2.31%       1.0%       2013-01

Deemed rate of return for transfers during 2013 to pooled income funds
in existence for less than three tax years is 1.8%.

December, 2012    0.24%      0.95%     2.40%       1.2%       2012-31
November, 2012    0.22%      0.89%     2.40%       1.0%       2012-30
October, 2012     0.23%      0.93%     2.36%       1.2%       2012-28
September, 2012   0.21%      0.84%     2.18%       1.0%       2012-24
August, 2012      0.25%      0.88%     2.23%       1.0%       2012-21
July, 2012        0.24%      0.92%     2.30%       1.2%       2012-20
June, 2012        0.23%      1.07%     2.64%       1.2%       2012-15
May, 2012         0.28%      1.30%     2.89%       1.6%       2012-13
April, 2012       0.25%      1.15%     2.72%       1.4%       2012-11
March, 2012       0.19%      1.08%     2.65%       1.4%       2012-09
February, 2012    0.19%      1.12%     2.58%       1.4%       2012-07
January, 2012     0.19%      1.17%     2.63%       1.4%       2012-02

Deemed rate of return for transfers during 2012 to pooled income funds
in existence for less than three tax years is 1.8%.


December, 2011    0.20%      1.27%     2.80%       1.6%       2011-31
November, 2011    0.19%      1.20%     2.67%       1.4%       2011-25
October, 2011     0.16%      1.19%     2.95%       1.4%       2011-22
September, 2011   0.26%      1.63%     3.57%       2.0%       2011-20
August, 2011      0.32%      1.90%     3.86%       2.2%       2011-16
July, 2011        0.37%      2.00%     3.86%       2.4%       2011-14
June, 2011        0.46%      2.27%     4.05%       2.8%       2011-13
May, 2011         0.56%      2.44%     4.19%       3.0%       2011-11
April, 2011       0.55%      2.49%     4.25%       3.0%       2011-10
March, 2011       0.54%      2.44%     4.30%       3.0%       2011-06
February, 2011    0.51%      2.33%     4.15%       2.8%       2011-04
January, 2011     0.43%      1.95%     3.88%       2.4%       2011-02

Deemed rate of return for transfers during 2011 to pooled income funds
in existence for less than three tax years is 2.8%.


December, 2010    0.32%      1.53%     3.53%       1.8%       2010-29
November, 2010    0.35%      1.59%     3.35%       2.0%       2010-26
October, 2010     0.41%      1.73%     3.32%       2.0%       2010-24
September, 2010   0.46%      1.94%     3.66%       2.4%       2010-20
August, 2010      0.53%      2.18%     3.79%       2.6%       2010-19
July, 2010        0.61%      2.35%     3.94%       2.8%       2010-18
June, 2010        0.74%      2.72%     4.30%       3.2%       2010-15
May, 2010         0.79%      2.87%     4.47%       3.4%       2010-12
April, 2010       0.67%      2.70%     4.40%       3.2%       2010-11
March, 2010       0.64%      2.69%     4.35%       3.2%       2010-08
February, 2010    0.72%      2.82%     4.44%       3.4%       2010-06
January, 2010     0.57%      2.45%     4.11%       3.0%       2010-01

Deemed rate of return for transfers during 2010 to pooled income funds
in existence for less than three tax years is 4.6%.

December, 2009    0.69%      2.64%     4.17%       3.2%       2009-38
November, 2009    0.71%      2.59%     4.01%       3.2%       2009-35
October, 2009     0.75%      2.66%     4.10%       3.2%       2009-33
September, 2009   0.84%      2.87%     4.38%       3.4%       2009-29
August, 2009      0.83%      2.80%     4.26%       3.4%       2009-22
July, 2009        0.82%      2.76%     4.36%       3.4%       2009-20
June, 2009        0.75%      2.25%     3.88%       2.8%       2009-16
May, 2009         0.76%      2.05%     3.58%       2.4%       2009-12
April, 2009       0.83%      2.15%     3.67%       2.6%       2009-10
March, 2009       0.72%      1.94%     3.52%       2.4%       2009-08
February, 2009    0.60%      1.65%     2.96%       2.0%       2009-05
January, 2009     0.81%      2.06%     3.57%       2.4%       2009-01

Deemed rate of return for transfers during 2009 to pooled income funds
in existence for less than three tax years is 4.8%.

December, 2008    1.36%      2.85%     4.45%       3.4%       2008-53
November, 2008    1.63%      2.97%     4.24%       3.6%       2008-50
October, 2008     2.19%      3.16%     4.32%       3.8%       2008-49
September, 2008   2.38%      3.46%     4.58%       4.2%       2008-46
August, 2008      2.54%      3.55%     4.58%       4.2%       2008-43
July, 2008        2.42%      3.45%     4.60%       4.2%       2008-33
June, 2008        2.08%      3.20%     4.46%       3.8%       2008-28
May, 2008         1.64%      2.74%     4.21%       3.2%       2008-24
April, 2008       1.85%      2.87%     4.40%       3.4%       2008-20
March, 2008       2.25%      2.97%     4.27%       3.6%       2008-11
February, 2008    3.11%      3.51%     4.46%       4.2%       2008-09
January, 2008     3.18%      3.58%     4.46%       4.4%       2008-04

Deemed rate of return for transfers during 2008 to pooled income funds
in existence for less than three tax years is 4.8%.

December, 2007    3.88%      4.13%     4.72%       5.0%       2007-70
November, 2007    4.11%      4.39%     4.89%       5.2%       2007-66
October, 2007     4.19%      4.35%     4.88%       5.2%       2007-63
September, 2007   4.82%      4.79%     5.09%       5.8%       2007-57
August, 2007      5.00%      5.09%     5.31%       6.2%       2007-50
July, 2007        4.97%      4.95%     5.15%       6.0%       2007-44
June, 2007        4.84%      4.64%     4.91%       5.6%       2007-36
May, 2007         4.85%      4.62%     4.90%       5.6%       2007-29
April, 2007       4.90%      4.61%     4.81%       5.6%       2007-23
March, 2007       5.06%      4.86%     5.01%       5.8%       2007-15
February, 2007    4.93%      4.69%     4.86%       5.6%       2007-09
January, 2007     4.88%      4.58%     4.73%       5.6%       2007-02

Deemed rate of return for transfers during 2007 to pooled income funds
in existence for less than three tax years is 4.8%.

December, 2006    4.97%      4.73%     4.90%       5.8%       
November, 2006    4.89%      4.69%     4.90%       5.6%       
October, 2006     5.00%      4.82%     5.02%       5.8%       
September, 2006   5.13%      5.01%     5.21%       6.0%       
August, 2006      5.26%      5.21%     5.36%       6.2%       
July, 2006        5.05%      5.05%     5.29%       6.0%       
June, 2006        4.99%      5.06%     5.32%       6.0%       
May, 2006         4.85%      4.84%     5.00%       5.8%       
April, 2006       4.77%      4.72%     4.79%       5.6%       
March, 2006       4.58%      4.51%     4.68%       5.4%       
February, 2006    4.39%      4.40%     4.61%       5.2%       
January, 2006     4.38%      4.48%     4.73%       5.4%      

Deemed rate of return for transfers during 2006 to pooled income funds
in existence for less than three tax years is 3.8%.

December, 2005    4.34%      4.52%     4.79%       5.4%       
November, 2005    4.04%      4.23%     4.57%       5.0%       
October, 2005     3.89%      4.08%     4.40%       5.0%       
September, 2005   3.90%      4.19%     4.52%       5.0%       
August, 2005      3.58%      3.92%     4.33%       4.8%      
July, 2005        3.45%      3.86%     4.35%       4.6%       
June, 2005        3.46%      4.01%     4.57%       4.8%       
May, 2005         3.54%      4.28%     4.83%       5.2%       
April, 2005       3.35%      4.09%     4.68%       5.0%       
March, 2005       3.08%      3.83%     4.52%       4.6%        
February, 2005    2.92%      3.83%     4.72%       4.6%       
January, 2005     2.78%      3.76%     4.76%       4.6%       

Deemed rate of return for transfers during 2005 to pooled income funds
in existence for less than three tax years is 4.0%.

December, 2004    2.48%      3.56%     4.68%       4.2%       
November, 2004    2.37%      3.55%     4.70%       4.2%       
October, 2004     2.26%      3.62%     4.84%       4.4%       
September, 2004   2.34%      3.84%     5.03%       4.6%       
August, 2004      2.37%      4.00%     5.21%       4.8%       
July, 2004        2.26%      4.11%     5.34%       5.0%       
June, 2004        1.98%      3.89%     5.20%       4.6%       
May, 2004         1.50%      3.16%     4.65%       3.8%       
April, 2004       1.47%      3.15%     4.66%       3.8%       
March, 2004       1.58%      3.34%     4.84%       4.0%       
February, 2004    1.62%      3.44%     4.94%       4.2%       
January, 2004     1.71%      3.52%     5.01%       4.2%      

  Deemed rate of return for transfers during 2004 to pooled income funds
in existence for less than three tax years is 4.8%.  

December, 2003    1.68%      3.55%     5.12%       4.2%      
November, 2003    1.50%      3.32%     4.99%       4.0%      
October, 2003     1.68%      3.65%     5.23%       4.4%      
September, 2003   1.52%      3.43%     5.08%       4.2%      
August, 2003      1.21%      2.70%     4.36%       3.2%      
July, 2003        1.23%      2.55%     4.17%       3.0%      
June, 2003        1.49%      3.06%     4.65%       3.6%      
May, 2003         1.53%      3.17%     4.79%       3.8%      
April, 2003       1.46%      2.96%     4.58%       3.6%      
March, 2003       1.58%      3.24%     4.80%       3.8%      
February, 2003    1.65%      3.27%     4.85%       4.0%      
January, 2003     1.81%      3.43%     4.90%       4.2%     

  Deemed rate of return for transfers during 2003 to pooled income funds
in existence for less than three tax years is 6.6%.

December, 2002    1.84%      3.31%     4.92%       4.0%      
November, 2002    1.82%      3.06%     4.60%       3.6%      
October, 2002     2.03%      3.46%     4.90%       4.2%      
September, 2002   2.13%      3.75%     5.23%       4.6%      
August, 2002      2.54%      4.24%     5.46%       5.2%      
July, 2002        2.84%      4.60%     5.69%       5.6%      
June, 2002        2.91%      4.74%     5.70%       5.8%      
May, 2002         3.21%      4.99%     5.85%       6.0%      
April, 2002       2.88%      4.65%     5.62%       5.6%      
March, 2002       2.69%      4.52%     5.48%       5.4%        
February, 2002    2.74%      4.63%     5.60%       5.6%     
January, 2002     2.73%      4.49%     5.46%       5.4%      

December, 2001    2.48%      3.97%     5.05%       4.8%      
November, 2001    2.73%      4.13%     5.31%       5.0%      
October, 2001     3.58%      4.59%     5.39%       5.6%     
September, 2001   3.82%      4.82%     5.57%       5.8%      
August, 2001      3.94%      4.99%     5.72%       6.0%      
July, 2001        4.07%      5.12%     5.82%       6.2%      
June, 2001        4.15%      5.02%     5.75%       6.0%      
May, 2001         4.25%      4.77%     5.43%       5.8%      
April, 2001       4.63%      4.94%     5.43%       6.0%      
March, 2001       4.86%      5.07%     5.58%       6.2%           
February, 2001    5.18%      5.07%     5.48%       6.2%      
January, 2001     5.90%      5.61%     5.78%       6.8%      

December, 2000    6.10%      5.87%     5.98%       7.0%          
November, 2000    6.15%      6.01%     6.09%       7.2%      
October, 2000     6.30%      6.09%     5.96%       7.4%      
September, 2000   6.33%      6.22%     6.09%       7.6%      
August, 2000      6.37%      6.33%     6.22%       7.6%      
July, 2000        6.60%      6.62%     6.40%       8.0%      
June, 2000        6.53%      6.62%     6.39%       8.0%           
May, 2000         6.42%      6.40%     6.20%       7.8%      
April, 2000       6.46%      6.71%     6.49%       8.0%      
March, 2000       6.45%      6.80%     6.75%       8.2%      
February, 2000    6.20%      6.56%     6.77%       8.0%     
January, 2000     5.88%      6.21%     6.45%       7.4%     

December, 1999    5.74%      6.20%     6.47%       7.4%      
November, 1999    5.57%      6.08%     6.39%       7.4%      
October, 1999     5.54%      6.02%     6.31%       7.2%      
September, 1999   5.42%      5.98%     6.25%       7.2%      
August, 1999      5.43%      5.96%     6.23%       7.2%      
July, 1999        5.32%      5.82%     6.10%       7.0%      
June, 1999        4.98%      5.37%     5.79%       6.4%      
May, 1999         4.90%      5.22%     5.66%       6.2%      
April, 1999       4.99%      5.28%     5.67%       6.4%      
March, 1999       4.67%      4.83%     5.30%       5.8%      
February, 1999    4.62%      4.71%     5.24%       5.6%      
January, 1999     4.57%      4.64%     5.21%       5.6%      

December, 1998    4.33%      4.52%     5.25%       5.4%      
November, 1998    4.47%      4.51%     5.10%       5.4%      
October, 1998     5.06%      5.12%     5.46%       6.2%     
September, 1998   5.42%      5.54%     5.74%       6.6%      
August, 1998      5.48%      5.57%     5.72%       6.8%      
July, 1998        5.56%      5.68%     5.88%       6.8%      
June, 1998        5.58%      5.77%     6.02%       7.0%      
May, 1998         5.50%      5.69%     5.94%       6.8%      
April, 1998       5.51%      5.70%     5.98%       6.8%      
March, 1998       5.39%      5.59%     5.91%       6.8%      
February, 1998    5.54%      5.69%     5.93%       6.8%      
January, 1998     5.70%      5.93%     6.13%       7.2%      

December, 1997    5.68%      6.02%     6.31%       7.2%
November, 1997    5.69%      6.10%     6.42%       7.4%
October, 1997     5.84%      6.34%     6.68%       7.6%
September, 1997   5.81%      6.23%     6.55%       7.6%
August, 1997      5.87%      6.39%     6.73%       7.6%
July, 1997        6.07%      6.65%     6.99%       8.0%
June, 1997        6.23%      6.80%     7.11%       8.2%
May, 1997         6.23%      6.85%     7.18%       8.2%
April, 1997       5.91%      6.49%     6.88%       7.8%
March, 1997       5.83%      6.42%     6.86%       7.8%
February, 1997    5.81%      6.38%     6.78%       7.6%
January, 1997     5.63%      6.10%     7.96%       7.4%

 

Blended Annual Applicable Federal Rates:

      2014        0.31%
      2013        0.22%
      2012        0.22%
      2011        0.40%
      2010        0.59%
      2009        0.82%
      2008        2.80%
      2007        4.92%
      2006        4.71%
      2005        3.11%
      2004        1.98%	
      2003        1.52%
      2002        2.78%
      2001        4.98%
      2000        6.24%
      1999        4.94%
      1998        5.63%
      1997        5.85%
      1996        5.77%
      1995        6.58%
      1994        4.80%
      1993        4.16%
      1992        4.98%
      1991        7.11%
      1990        8.19%

Note: The blended rate for a year is published along with the AFRs for July of that year and usually released around June 20.

 


Copyright 1998-2014 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. Articles in this publication are not intended to be used, and cannot be used, for the purpose of avoiding accuracy-related penalties that may be imposed on a taxpayer. The information is not necessarily a complete summary of all materials on the subject. Copyright is not claimed on material from U.S. Government sources.--ISSN 1089-1536


 

--Last update 10/16/14

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