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12. Interest on Underpayments and Overpayments


12. Interest on Underpayments and Overpayments

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Section 6621 provides a formula for setting the interest rate on tax underpayments and overpayments. These rates are updated in quarterly revenue rulings.

 

Year

First Quarter

Second Quarter

Third Quarter

Fourth Quarter

2023

Rev. Rul. 2023-22

Rev. Rul. 2024-6

 

 

2023

Rev. Rul. 2022-23

Rev. Rul. 2023-4

Rev. Rul. 2023-11

Rev. Rul. 2023-17 

2022

Rev. Rul. 2021-24

Rev. Rul. 2022-5

Rev. Rul. 2022-11

Rev. Rul. 2022-15

2021

Rev. Rul. 2020-28

Rev. Rul. 2021-6

Rev. Rul. 2021-10

Rev. Rul. 2021-17

2020

Rev. Rul. 2019-28

Rev. Rul. 2020-7

Rev. Rul. 2020-13

Rev. Rul. 2020-18

2019

Rev. Rul. 2018-32

Rev. Rul. 2019-5

Rev. Rul. 2019-15

Rev. Rul. 2019-21

2018

Rev. Rul. 2017-25

Rev. Rul. 2018-7

Rev. Rul. 2018-18

Rev. Rul. 2018-25

2017

Rev. Rul. 2016-28

Rev. Rul. 2017-6

Rev. Rul. 2017-13

Rev. Rul. 2017-18

2016

Rev. Rul. 2015-23

Rev. Rul. 2016-6

Rev. Rul. 2016-12

Rev. Rul. 2016-23

2015

Rev. Rul. 2014-29

Rev. Rul. 2015-5

Rev. Rul. 2015-12

Rev. Rul. 2015-17

2014

Rev. Rul. 2013-25

Rev. Rul. 2014-11

Rev. Rul. 2014-14

Rev. Rul. 2014-23

2013

Rev. Rul. 2012-32

Rev. Rul. 2013-6

Rev. Rul. 2013-10

Rev. Rul. 2013-16

2012

Rev. Rul. 2011-32

Rev. Rul. 2012-8

Rev. Rul. 2012-16

Rev. Rul. 2012-23

2011

Rev. Rul. 2010-31

Rev. Rul. 2011-5

Rev. Rul. 2011-12

Rev. Rul. 2011-18

2010

Rev. Rul. 2009-37

Rev. Rul. 2010-9

Rev. Rul. 2010-14

Rev. Rul. 2010-21

2009

Rev. Rul. 2008-54

Rev. Rul. 2009-7

Rev. Rul. 2009-17

Rev. Rul. 2009-27

2008

Rev. Rul. 2007-68

Rev. Rul. 2008-10

Rev. Rul. 2008-27

Rev. Rul. 2008-47

2007

Rev. Rul. 2006-63

Rev. Rul. 2007-16

Rev. Rul. 2007-39

Rev. Rul. 2007-56

2006

Rev. Rul. 2005-78

Rev. Rul. 2006-12

Rev. Rul. 2006-30

Rev. Rul. 2006-49

2005

Rev. Rul. 2004-111

Rev. Rul. 2005-15

Rev. Rul. 2005-35

Rev. Rul. 2005-62

2004

Rev. Rul. 2003-126

Rev. Rul. 2004-26

Rev. Rul. 2004-56

Rev. Rul. 2004-92

2003

Rev. Rul. 2002-70

Rev. Rul. 2003-30

Rev. Rul. 2003-63

Rev. Rul. 2003-104

2002

Rev. Rul. 2001-63

Rev. Rul. 2002-13

Rev. Rul. 2002-33

Rev. Rul. 2002-59

2001

Rev. Rul. 2000-57

Rev. Rul. 2001-16

Rev. Rul. 2001-32

Rev. Rul. 2001-47

2000

Rev. Rul. 99-53

Rev. Rul. 2000-16

Rev. Rul. 2000-30

Rev. Rul. 2000-42

1999

Rev. Rul. 98-61

Rev. Rul. 99-16

Rev. Rul. 99-27

Rev. Rul. 99-36

1998

Rev. Rul. 97-53

Rev. Rul. 98-17

Rev. Rul. 98-32

Rev. Rul. 98-46

1997

Rev. Rul. 96-61

Rev. Rul. 97-12

Rev. Rul. 97-23

Rev. Rul. 97-40

1996

Rev. Rul. 95-78

Rev. Rul. 96-17

Rev. Rul. 96-28

Rev. Rul. 96-44

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