IRS Interest Rates Unchanged for the Fourth Quarter

The IRS announced today that interest rates for the fourth quarter (beginning October 1, 2013) will be unchanged:

  • 3% for overpayments (2% for corporate overpayments);
  • 3% for underpayments;
  • 5% for large corporate underpayments; and
  • 0.5% for corporate overpayments exceeding $10,000.

The announcement is Revenue Ruling 2013-16 and will be in Internal Revenue Bulletin 2013-40.

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