Third-Quarter Interest Rates Unchanged For Tax Underpayments and Overpayments

June 3, 2014, 4:00 AM UTC

Quarterly interest rates will stay steady at 3 percent for individual overpayments and underpayments, 2 percent for corporate overpayments, and 5 percent for large corporate underpayments for the calendar quarter beginning July 1, the Internal Revenue Service announced.

The overpayment rate of 0.5 percent for the portion of corporate overpayments exceeding $10,000 also is unchanged in the third quarter, the IRS said June 2 in Revenue Ruling 2014-14 and an accompanying news release (IR-2014-70).

The rates are the same as those announced for the second quarter in Rev. Rul. 2014-11 51 DTR G-1, 3/17/14.

Computation of ...





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