Broker Check

IRS Interest Rates to Remain at Current Levels for Q4

September 08, 2015
Share |

Last week, the IRS announced that penalty interest rates will not change for the fourth quarter of 2015. 

They'll remain --


  • 3% for overpayments [2% in the case of a corporation]
  • .5% for the portion of a corporate overpayment exceeding $10,000
  • 3% for underpayments
  • 5% for large corporate underpayments