IRS Interest Rates for 2015 Underpayments

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The IRS announced that interest rates will remain the same for the calendar quarter beginning January 1, 2016, as they were in the previous quarter. The rates will be:

  • 3% for over payments (2% percent in the case of a corporation).
  • 3% percent for underpayments.
  • 5% percent for large corporate underpayments.

0.5% percent for the portion of a corporate over payment exceeding $10,000

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