Small Business Taxes & Management--Copyright 2011, A/N Group, Inc.
This is a condensed list of recent IRS interest rates on over- and underpayments (past, current, and next quarter, if available) and the Applicable Federal Rate (immediate past, current and next month, if available) and the Blended Annual Applicable Federal Rate for the most recent four years. For prior periods, additional information on the rates, and links to the IRS pages for more detailed information, go to our web page IRS Interest Rates.
Interest Rate on Noncorporate Overpayments and Underpayments
Dates Overpayments Underpayments
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%
Interest Rate on Corporate Overpayments and Underpayments
Dates Overpayments Underpayments
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%
Interest Rate on Large Corporate Overpayments and Underpayments
Dates Overpayments Underpayments
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%
Applicable Federal Rates
Date Short-Term Mid-Term Long-Term Sec. 7520 Rev. Rul.
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
December, 2011 0.20% 1.27% 2.80% 1.6% 2011-31
Blended Annual Applicable Federal Rates:
2011 0.40%
2010 0.59%
2009 0.82%
2008 2.80%
2007 4.92%
Copyright 1998-2011 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 02/21/12