Broker Check

IRS Interest Rates to Remain at Current Levels for Q4

September 08, 2015

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