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Interest Rates Unchanged in First Quarter of 2021

DEC. 3, 2020

Rev. Rul. 2020-28; 2020-52 IRB 1669

DATED DEC. 3, 2020
DOCUMENT ATTRIBUTES
Citations: Rev. Rul. 2020-28; 2020-52 IRB 1669

Section 6621. — Determination of Rate of Interest

26 CFR 301.6621-1: Interest rate.

Section 6621 of the Internal Revenue Code establishes the interest rates on overpayments and underpayments of tax. Under section 6621(a)(1), the overpayment rate is the sum of the federal short-term rate plus 3 percentage points (2 percentage points in the case of a corporation), except the rate for the portion of a corporate overpayment of tax exceeding $10,000 for a taxable period is the sum of the federal short-term rate plus 0.5 of a percentage point. Under section 6621(a)(2), the underpayment rate is the sum of the federal short-term rate plus 3 percentage points.

Section 6621(c) provides that for purposes of interest payable under section 6601 on any large corporate underpayment, the underpayment rate under section 6621(a)(2) is determined by substituting "5 percentage points" for "3 percentage points." See section 6621(c) and section 301.6621-3 of the Regulations on Procedure and Administration for the definition of a large corporate underpayment and for the rules for determining the applicable date. Section 6621(c) and section 301.6621-3 are generally effective for periods after December 31, 1990.

Section 6621(b)(1) provides that the Secretary will determine the federal short-term rate for the first month in each calendar quarter. Section 6621(b)(2)(A) provides that the federal short-term rate determined under section 6621(b)(1) for any month applies during the first calendar quarter beginning after that month. Section 6621(b)(3) provides that the federal short-term rate for any month is the federal short-term rate determined during that month by the Secretary in accordance with section 1274(d), rounded to the nearest full percent (or, if a multiple of 1/2 of 1 percent, the rate is increased to the next highest full percent).

Notice 88-59, 1988-1 C.B. 546, announced that in determining the quarterly interest rates to be used for overpayments and underpayments of tax under section 6621, the Internal Revenue Service will use the federal short-term rate based on daily compounding because that rate is most consistent with section 6621 which, pursuant to section 6622, is subject to daily compounding.

The federal short-term rate determined in accordance with section 1274(d) during October 2020 is the rate published in Revenue Ruling 2020-22, 2020-45 IRB 963, to take effect beginning November 1, 2020. The federal short-term rate, rounded to the nearest full percent, based on daily compounding determined during the month of October 2020 is 0 percent. Accordingly, an overpayment rate of 3 percent (2 percent in the case of a corporation) and an underpayment rate of 3 percent are established for the calendar quarter beginning January 1, 2021. The overpayment rate for the portion of a corporate overpayment exceeding $10,000 for the calendar quarter beginning January 1, 2021 is 0.5 percent. The underpayment rate for large corporate underpayments for the calendar quarter beginning January 1, 2021, is 5 percent. These rates apply to amounts bearing interest during that calendar quarter.

Sections 6654(a)(1) and 6655(a)(1) provide that the underpayment rate established under section 6621 applies in determining the addition to tax under sections 6654 and 6655 for failure to pay estimated tax for any taxable year. Thus, the 3 percent rate also applies to estimated tax underpayments for the first calendar quarter beginning January 1, 2021. Pursuant to section 6621(b)(2)(B), in determining the addition to tax under section 6654 for any taxable year for an individual, the federal short-term rate that applies during the third month following the taxable year also applies during the first 15 days of the fourth month following the taxable year. In addition, pursuant to section 6603(d)(4), the rate of interest on section 6603 deposits is 0 percent for the first calendar quarter in 2021.

Interest factors for daily compound interest for annual rates of 0.5 percent are published in Appendix A of this Revenue Ruling. Interest factors for daily compound interest for annual rates of 2 percent, 3 percent and 5 percent are published in Tables 9, 11, and 15 of Rev. Proc. 95-17, 1995-1 C.B. 563, 565, and 569.

Annual interest rates to be compounded daily pursuant to section 6622 that apply for prior periods are set forth in the tables accompanying this revenue ruling.

DRAFTING INFORMATION

The principal author of this revenue ruling is Casey R. Conrad of the Office of the Associate Chief Counsel (Procedure and Administration). For further information regarding this revenue ruling, contact Mr. Conrad at (202) 317-6844 (not a toll-free call).


APPENDIX A

365 Day Year
0.5% Compound Rate 184 Days

Days

Factor

Days

Factor

Days

Factor

1

0.000013699

63

0.000863380

125

0.001713784

2

0.000027397

64

0.000877091

126

0.001727506

3

0.000041096

65

0.000890801

127

0.001741228

4

0.000054796

66

0.000904512

128

0.001754951

5

0.000068495

67

0.000918223

129

0.001768673

6

0.000082195

68

0.000931934

130

0.001782396

7

0.000095894

69

0.000945646

131

0.001796119

8

0.000109594

70

0.000959357

132

0.001809843

9

0.000123294

71

0.000973069

133

0.001823566

10

0.000136995

72

0.000986781

134

0.001837290

11

0.000150695

73

0.001000493

135

0.001851013

12

0.000164396

74

0.001014206

136

0.001864737

13

0.000178097

75

0.001027918

137

0.001878462

14

0.000191798

76

0.001041631

138

0.001892186

15

0.000205499

77

0.001055344

139

0.001905910

16

0.000219201

78

0.001069057

140

0.001919635

17

0.000232902

79

0.001082770

141

0.001933360

18

0.000246604

80

0.001096484

142

0.001947085

19

0.000260306

81

0.001110197

143

0.001960811

20

0.000274008

82

0.001123911

144

0.001974536

21

0.000287711

83

0.001137625

145

0.001988262

22

0.000301413

84

0.001151339

146

0.002001988

23

0.000315116

85

0.001165054

147

0.002015714

24

0.000328819

86

0.001178768

148

0.002029440

25

0.000342522

87

0.001192483

149

0.002043166

26

0.000356225

88

0.001206198

150

0.002056893

27

0.000369929

89

0.001219913

151

0.002070620

28

0.000383633

90

0.001233629

152

0.002084347

29

0.000397336

91

0.001247344

153

0.002098074

30

0.000411041

92

0.001261060

154

0.002111801

31

0.000424745

93

0.001274776

155

0.002125529

32

0.000438449

94

0.001288492

156

0.002139257

33

0.000452154

95

0.001302208

157

0.002152985

34

0.000465859

96

0.001315925

158

0.002166713

35

0.000479564

97

0.001329641

159

0.002180441

36

0.000493269

98

0.001343358

160

0.002194169

37

0.000506974

99

0.001357075

161

0.002207898

38

0.000520680

100

0.001370792

162

0.002221627

39

0.000534386

101

0.001384510

163

0.002235356

40

0.000548092

102

0.001398227

164

0.002249085

41

0.000561798

103

0.001411945

165

0.002262815

42

0.000575504

104

0.001425663

166

0.002276544

43

0.000589211

105

0.001439381

167

0.002290274

44

0.000602917

106

0.001453100

168

0.002304004

45

0.000616624

107

0.001466818

169

0.002317734

46

0.000630331

108

0.001480537

170

0.002331465

47

0.000644039

109

0.001494256

171

0.002345195

48

0.000657746

110

0.001507975

172

0.002358926

49

0.000671454

111

0.001521694

173

0.002372657

50

0.000685161

112

0.001535414

174

0.002386388

51

0.000698869

113

0.001549133

175

0.002400120

52

0.000712578

114

0.001562853

176

0.002413851

53

0.000726286

115

0.001576573

177

0.002427583

54

0.000739995

116

0.001590293

178

0.002441315

55

0.000753703

117

0.001604014

179

0.002455047

56

0.000767412

118

0.001617734

180

0.002468779

57

0.000781121

119

0.001631455

181

0.002482511

58

0.000794831

120

0.001645176

182

0.002496244

59

0.000808540

121

0.001658897

183

0.002509977

60

0.000822250

122

0.001672619

184

0.002523710

61

0.000835960

123

0.001686340

 

 

62

0.000849670

124

0.001700062

 

 

366 Day Year
0.5% Compound Rate 184 Days

Days

Factor

Days

Factor

Days

Factor

1

0.000013661

63

0.000861020

125

0.001709097

2

0.000027323

64

0.000874693

126

0.001722782

3

0.000040984

65

0.000888366

127

0.001736467

4

0.000054646

66

0.000902040

128

0.001750152

5

0.000068308

67

0.000915713

129

0.001763837

6

0.000081970

68

0.000929387

130

0.001777522

7

0.000095632

69

0.000943061

131

0.001791208

8

0.000109295

70

0.000956735

132

0.001804893

9

0.000122958

71

0.000970409

133

0.001818579

10

0.000136620

72

0.000984084

134

0.001832265

11

0.000150283

73

0.000997758

135

0.001845951

12

0.000163947

74

0.001011433

136

0.001859638

13

0.000177610

75

0.001025108

137

0.001873324

14

0.000191274

76

0.001038783

138

0.001887011

15

0.000204938

77

0.001052459

139

0.001900698

16

0.000218602

78

0.001066134

140

0.001914385

17

0.000232266

79

0.001079810

141

0.001928073

18

0.000245930

80

0.001093486

142

0.001941760

19

0.000259595

81

0.001107162

143

0.001955448

20

0.000273260

82

0.001120839

144

0.001969136

21

0.000286924

83

0.001134515

145

0.001982824

22

0.000300590

84

0.001148192

146

0.001996512

23

0.000314255

85

0.001161869

147

0.002010201

24

0.000327920

86

0.001175546

148

0.002023889

25

0.000341586

87

0.001189223

149

0.002037578

26

0.000355252

88

0.001202900

150

0.002051267

27

0.000368918

89

0.001216578

151

0.002064957

28

0.000382584

90

0.001230256

152

0.002078646

29

0.000396251

91

0.001243934

153

0.002092336

30

0.000409917

92

0.001257612

154

0.002106025

31

0.000423584

93

0.001271291

155

0.002119715

32

0.000437251

94

0.001284969

156

0.002133405

33

0.000450918

95

0.001298648

157

0.002147096

34

0.000464586

96

0.001312327

158

0.002160786

35

0.000478253

97

0.001326006

159

0.002174477

36

0.000491921

98

0.001339685

160

0.002188168

37

0.000505589

99

0.001353365

161

0.002201859

38

0.000519257

100

0.001367044

162

0.002215550

39

0.000532925

101

0.001380724

163

0.002229242

40

0.000546594

102

0.001394404

164

0.002242933

41

0.000560262

103

0.001408085

165

0.002256625

42

0.000573931

104

0.001421765

166

0.002270317

43

0.000587600

105

0.001435446

167

0.002284010

44

0.000601269

106

0.001449127

168

0.002297702

45

0.000614939

107

0.001462808

169

0.002311395

46

0.000628608

108

0.001476489

170

0.002325087

47

0.000642278

109

0.001490170

171

0.002338780

48

0.000655948

110

0.001503852

172

0.002352473

49

0.000669618

111

0.001517533

173

0.002366167

50

0.000683289

112

0.001531215

174

0.002379860

51

0.000696959

113

0.001544897

175

0.002393554

52

0.000710630

114

0.001558580

176

0.002407248

53

0.000724301

115

0.001572262

177

0.002420942

54

0.000737972

116

0.001585945

178

0.002434636

55

0.000751643

117

0.001599628

179

0.002448331

56

0.000765315

118

0.001613311

180

0.002462025

57

0.000778986

119

0.001626994

181

0.002475720

58

0.000792658

120

0.001640678

182

0.002489415

59

0.000806330

121

0.001654361

183

0.002503110

60

0.000820003

122

0.001668045

184

0.002516806

61

0.000833675

123

0.001681729

 

 

62

0.000847348

124

0.001695413

 

 

TABLE OF INTEREST RATES
PERIODS BEFORE JUL. 1, 1975 - PERIODS ENDING DEC. 31, 1986 OVERPAYMENTS AND UNDERPAYMENTS

PERIOD

RATE

In 1995-1 C.B. DAILY RATE TABLE

Before Jul. 1, 1975

6%

Table 2, pg. 557

Jul. 1, 1975 - Jan. 31, 1976

9%

Table 4, pg. 559

Feb. 1, 1976 - Jan. 31, 1978

7%

Table 3, pg. 558

Feb. 1, 1978 - Jan. 31, 1980

6%

Table 2, pg. 557

Feb. 1, 1980 - Jan. 31, 1982

12%

Table 5, pg. 560

Feb. 1, 1982 - Dec. 31, 1982

20%

Table 6, pg. 560

Jan. 1, 1983 - Jun. 30, 1983

16%

Table 37, pg. 591

Jul. 1, 1983 - Dec. 31, 1983

11%

Table 27, pg. 581

Jan. 1, 1984 - Jun. 30, 1984

11%

Table 75, pg. 629

Jul. 1, 1984 - Dec. 31, 1984

11%

Table 75, pg. 629

Jan. 1, 1985 - Jun. 30, 1985

13%

Table 31, pg. 585

Jul. 1, 1985 - Dec. 31, 1985

11%

Table 27, pg. 581

Jan. 1, 1986 - Jun. 30, 1986

10%

Table 25, pg. 579

Jul. 1, 1986 - Dec. 31, 1986

9%

Table 23, pg. 577

TABLE OF INTEREST RATES
FROM JAN. 1, 1987 - Dec. 31, 1998

 

OVERPAYMENTS

UNDERPAYMENTS

1995-1 C.B.

1995-1 C.B.

RATE

TABLE

PG

RATE

TABLE

PG

Jan. 1, 1987 - Mar. 31, 1987

8%

21

575

9%

23

577

Apr. 1, 1987 - Jun. 30, 1987

8%

21

575

9%

23

577

Jul. 1, 1987 - Sep. 30, 1987

8%

21

575

9%

23

577

Oct. 1, 1987 - Dec. 31, 1987

9%

23

577

10%

25

579

Jan. 1, 1988 - Mar. 31, 1988

10%

73

627

11%

75

629

Apr. 1, 1988 - Jun. 30, 1988

9%

71

625

10%

73

627

Jul. 1, 1988 - Sep. 30, 1988

9%

71

625

10%

73

627

Oct. 1, 1988 - Dec. 31, 1988

10%

73

627

11%

75

629

Jan. 1, 1989 - Mar. 31, 1989

10%

25

579

11%

27

581

Apr. 1, 1989 - Jun. 30, 1989

11%

27

581

12%

29

583

Jul. 1, 1989 - Sep. 30, 1989

11%

27

581

12%

29

583

Oct. 1, 1989 - Dec. 31, 1989

10%

25

579

11%

27

581

Jan. 1, 1990 - Mar. 31, 1990

10%

25

579

11%

27

581

Apr. 1, 1990 - Jun. 30, 1990

10%

25

579

11%

27

581

Jul. 1, 1990 - Sep. 30, 1990

10%

25

579

11%

27

581

Oct. 1, 1990 - Dec. 31, 1990

10%

25

579

11%

27

581

Jan. 1, 1991 - Mar. 31, 1991

10%

25

579

11%

27

581

Apr. 1, 1991 - Jun. 30, 1991

9%

23

577

10%

25

579

Jul. 1, 1991 - Sep. 30, 1991

9%

23

577

10%

25

579

Oct. 1, 1991 - Dec. 31, 1991

9%

23

577

10%

25

579

Jan. 1, 1992 - Mar. 31, 1992

8%

69

623

9%

71

625

Apr. 1, 1992 - Jun. 30, 1992

7%

67

621

8%

69

623

Jul. 1, 1992 - Sep. 30, 1992

7%

67

621

8%

69

623

Oct. 1, 1992 - Dec. 31, 1992

6%

65

619

7%

67

621

Jan. 1, 1993 - Mar. 31, 1993

6%

17

571

7%

19

573

Apr. 1, 1993 - Jun. 30, 1993

6%

17

571

7%

19

573

Jul. 1, 1993 - Sep. 30, 1993

6%

17

571

7%

19

573

Oct. 1, 1993 - Dec. 31, 1993

6%

17

571

7%

19

573

Jan. 1, 1994 - Mar. 31, 1994

6%

17

571

7%

19

573

Apr. 1, 1994 - Jun. 30, 1994

6%

17

571

7%

19

573

Jul. 1, 1994 - Sep. 30, 1994

7%

19

573

8%

21

575

Oct. 1, 1994 - Dec. 31, 1994

8%

21

575

9%

23

577

Jan. 1, 1995 - Mar. 31, 1995

8%

21

575

9%

23

577

Apr. 1, 1995 - Jun. 30, 1995

9%

23

577

10%

25

579

Jul. 1, 1995 - Sep. 30, 1995

8%

21

575

9%

23

577

Oct. 1, 1995 - Dec. 31, 1995

8%

21

575

9%

23

577

Jan. 1, 1996 - Mar. 31, 1996

8%

69

623

9%

71

625

Apr. 1, 1996 - Jun. 30, 1996

7%

67

621

8%

69

623

Jul. 1, 1996 - Sep. 30, 1996

8%

69

623

9%

71

625

Oct. 1, 1996 - Dec. 31, 1996

8%

69

623

9%

71

625

Jan. 1, 1997 - Mar. 31, 1997

8%

21

575

9%

23

577

Apr. 1, 1997 - Jun. 30, 1997

8%

21

575

9%

23

577

Jul. 1, 1997 - Sep. 30, 1997

8%

21

575

9%

23

577

Oct. 1, 1997 - Dec. 31, 1997

8%

21

575

9%

23

577

Jan. 1, 1998 - Mar. 31, 1998

8%

21

575

9%

23

577

Apr. 1, 1998 - Jun. 30, 1998

7%

19

573

8%

21

575

Jul. 1, 1998 - Sep. 30, 1998

7%

19

573

8%

21

575

Oct. 1, 1998 - Dec. 31, 1998

7%

19

573

8%

21

575

TABLE OF INTEREST RATES
FROM JANUARY 1, 1999 - PRESENT
NONCORPORATE OVERPAYMENTS AND UNDERPAYMENTS

  

1995-1 C.B.

RATE

TABLE

PAGE

Jan. 1, 1999 - Mar. 31, 1999

7%

19

573

Apr. 1, 1999 - Jun. 30, 1999

8%

21

575

Jul. 1, 1999 - Sep. 30, 1999

8%

21

575

Oct. 1, 1999 - Dec. 31, 1999

8%

21

575

Jan. 1, 2000 - Mar. 31, 2000

8%

69

623

Apr. 1, 2000 - Jun. 30, 2000

9%

71

625

Jul. 1, 2000 - Sep. 30, 2000

9%

71

625

Oct. 1, 2000 - Dec. 31, 2000

9%

71

625

Jan. 1, 2001 - Mar. 31, 2001

9%

23

577

Apr. 1, 2001 - Jun. 30, 2001

8%

21

575

Jul. 1, 2001 - Sep. 30, 2001

7%

19

573

Oct. 1, 2001 - Dec. 31, 2001

7%

19

573

Jan. 1, 2002 - Mar. 31, 2002

6%

17

571

Apr. 1, 2002 - Jun. 30, 2002

6%

17

571

Jul. 1, 2002 - Sep. 30, 2002

6%

17

571

Oct. 1, 2002 - Dec. 31, 2002

6%

17

571

Jan. 1, 2003 - Mar. 31, 2003

5%

15

569

Apr. 1, 2003 - Jun. 30, 2003

5%

15

569

Jul. 1, 2003 - Sep. 30, 2003

5%

15

569

Oct. 1, 2003 - Dec. 31, 2003

4%

13

567

Jan. 1, 2004 - Mar. 31, 2004

4%

61

615

Apr. 1, 2004 - Jun. 30, 2004

5%

63

617

Jul. 1, 2004 - Sep. 30, 2004

4%

61

615

Oct. 1, 2004 - Dec. 31, 2004

5%

63

617

Jan. 1, 2005 - Mar. 31, 2005

5%

15

569

Apr. 1, 2005 - Jun. 30, 2005

6%

17

571

Jul. 1, 2005 - Sep. 30, 2005

6%

17

571

Oct. 1, 2005 - Dec. 31, 2005

7%

19

573

Jan. 1, 2006 - Mar. 31, 2006

7%

19

573

Apr. 1, 2006 - Jun. 30, 2006

7%

19

573

Jul. 1, 2006 - Sep. 30, 2006

8%

21

575

Oct. 1, 2006 - Dec. 31, 2006

8%

21

575

Jan. 1, 2007 - Mar. 31, 2007

8%

21

575

Apr. 1, 2007 - Jun. 30, 2007

8%

21

575

Jul. 1, 2007 - Sep. 30, 2007

8%

21

575

Oct. 1, 2007 - Dec. 31, 2007

8%

21

575

Jan. 1, 2008 - Mar. 31, 2008

7%

67

621

Apr. 1, 2008 - Jun. 30, 2008

6%

65

619

Jul. 1, 2008 - Sep. 30, 2008

5%

63

617

Oct. 1, 2008 - Dec. 31, 2008

6%

65

619

Jan. 1, 2009 - Mar. 31, 2009

5%

15

569

Apr. 1, 2009 - Jun. 30, 2009

4%

13

567

Jul. 1, 2009 - Sep. 30, 2009

4%

13

567

Oct. 1, 2009 - Dec. 31, 2009

4%

13

567

Jan. 1, 2010 - Mar. 31, 2010

4%

13

567

Apr. 1, 2010 - Jun. 30, 2010

4%

13

567

Jul. 1, 2010 - Sep. 30, 2010

4%

13

567

Oct. 1, 2010 - Dec. 31, 2010

4%

13

567

Jan. 1, 2011 - Mar. 31, 2011

3%

11

565

Apr. 1, 2011 - Jun. 30, 2011

4%

13

567

Jul. 1, 2011 - Sep. 30, 2011

4%

13

567

Oct. 1, 2011 - Dec. 31, 2011

3%

11

565

Jan. 1, 2012 - Mar. 31, 2012

3%

59

613

Apr. 1, 2012 - Jun. 30, 2012

3%

59

613

Jul. 1, 2012 - Sep. 30, 2012

3%

59

613

Oct. 1, 2012 - Dec. 31, 2012

3%

59

613

Jan. 1, 2013 - Mar. 31, 2013

3%

11

565

Apr. 1, 2013 - Jun. 30, 2013

3%

11

565

Jul. 1, 2013 - Sep. 30, 2013

3%

11

565

Oct. 1, 2013 - Dec. 31, 2013

3%

11

565

Jan. 1, 2014 - Mar. 31, 2014

3%

11

565

Apr. 1, 2014 - Jun. 30, 2014

3%

11

565

Jul. 1, 2014 - Sep. 30, 2014

3%

11

565

Oct. 1, 2014 - Dec. 31, 2014

3%

11

565

Jan. 1, 2015 - Mar. 31, 2015

3%

11

565

Apr. 1, 2015 - Jun. 30, 2015

3%

11

565

Jul. 1, 2015 - Sep. 30, 2015

3%

11

565

Oct. 1. 2015 - Dec. 31, 2015

3%

11

565

Jan. 1, 2016 - Mar. 31, 2016

3%

59

613

Apr. 1, 2016 - Jun. 30, 2016

4%

61

615

Jul. 1, 2016 - Sep. 30, 2016

4%

61

615

Oct. 1, 2016 - Dec. 31, 2016

4%

61

615

Jan. 1, 2017 - Mar. 31, 2017

4%

13

567

Apr. 1, 2017 - Jun. 30, 2017

4%

13

567

Jul. 1, 2017 - Sep. 30, 2017

4%

13

567

Oct. 1, 2017 - Dec. 31, 2017

4%

13

567

Jan. 1, 2018 - Mar. 31, 2018

4%

13

567

Apr. 1, 2018 - Jun. 30, 2018

5%

15

569

Jul. 1, 2018 - Sep. 30, 2018

5%

15

569

Oct. 1, 2018 - Dec. 31, 2018

5%

15

569

Jan. 1, 2019 - Mar. 31, 2019

6%

17

571

Apr. 1, 2019 - Jun. 30, 2019

6%

17

571

Jul. 1, 2019 - Sep. 30, 2019

5%

15

569

Oct. 1, 2019 - Dec. 31, 2019

5%

15

569

Jan. 1, 2020 - Mar. 31, 2020

5%

63

617

Apr. 1, 2020 - Jun. 30, 2020

5%

63

617

Jul. 1, 2020 - Sep. 30, 2020

3%

59

613

Oct. 1, 2020 - Dec. 31, 2020

3%

59

613

Jan. 1, 2021 - Mar. 31, 2021

11

3%

565

TABLE OF INTEREST RATES
FROM JANUARY 1, 1999 - PRESENT
CORPORATE OVERPAYMENTS AND UNDERPAYMENTS

 

OVERPAYMENTS

UNDERPAYMENTS

1995-1 C.B.

1995-1 C.B.

RATE

TABLE

PG

RATE

TABLE

PG

Jan. 1, 1999 - Mar. 31, 1999

6%

17

571

7%

19

573

Apr. 1, 1999 - Jun. 30, 1999

7%

19

573

8%

21

575

Jul. 1, 1999 - Sep. 30, 1999

7%

19

573

8%

21

575

Oct. 1, 1999 - Dec. 31, 1999

7%

19

573

8%

21

575

Jan. 1, 2000 - Mar. 31, 2000

7%

67

621

8%

69

623

Apr. 1, 2000 - Jun. 30, 2000

8%

69

623

9%

71

625

Jul. 1, 2000 - Sep. 30, 2000

8%

69

623

9%

71

625

Oct. 1, 2000 - Dec. 31, 2000

8%

69

623

9%

71

625

Jan. 1, 2001 - Mar. 31, 2001

8%

21

575

9%

23

577

Apr. 1, 2001 - Jun. 30, 2001

7%

19

573

8%

21

575

Jul. 1, 2001 - Sep. 30, 2001

6%

17

571

7%

19

573

Oct. 1, 2001 - Dec. 31, 2001

6%

17

571

7%

19

573

Jan. 1, 2002 - Mar. 31, 2002

5%

15

569

6%

17

571

Apr. 1, 2002 - Jun. 30, 2002

5%

15

569

6%

17

571

Jul. 1, 2002 - Sep. 30, 2002

5%

15

569

6%

17

571

Oct. 1, 2002 - Dec. 31, 2002

5%

15

569

6%

17

571

Jan. 1, 2003 - Mar. 31, 2003

4%

13

567

5%

15

569

Apr. 1, 2003 - Jun. 30, 2003

4%

13

567

5%

15

569

Jul. 1, 2003 - Sep. 30, 2003

4%

13

567

5%

15

569

Oct. 1, 2003 - Dec. 31, 2003

3%

11

565

4%

13

567

Jan. 1, 2004 - Mar. 31, 2004

3%

59

613

4%

61

615

Apr. 1, 2004 - Jun. 30, 2004

4%

61

615

5%

63

617

Jul. 1, 2004 - Sep. 30, 2004

3%

59

613

4%

61

615

Oct. 1, 2004 - Dec. 31, 2004

4%

61

615

5%

63

617

Jan. 1, 2005 - Mar. 31, 2005

4%

13

567

5%

15

569

Apr. 1, 2005 - Jun. 30, 2005

5%

15

569

6%

17

571

Jul. 1, 2005 - Sep. 30, 2005

5%

15

569

6%

17

571

Oct. 1, 2005 - Dec. 31, 2005

6%

17

571

7%

19

573

Jan. 1, 2006 - Mar. 31, 2006

6%

17

571

7%

19

573

Apr. 1, 2006 - Jun. 30, 2006

6%

17

571

7%

19

573

Jul. 1, 2006 - Sep. 30, 2006

7%

19

573

8%

21

575

Oct. 1, 2006 - Dec. 31, 2006

7%

19

573

8%

21

575

Jan. 1, 2007 - Mar. 31, 2007

7%

19

573

8%

21

575

Apr. 1, 2007 - Jun. 30, 2007

7%

19

573

8%

21

575

Jul. 1, 2007 - Sep. 30, 2007

7%

19

573

8%

21

575

Oct. 1, 2007 - Dec. 31, 2007

7%

19

573

8%

21

575

Jan. 1, 2008 - Mar. 31, 2008

6%

65

619

7%

67

621

Apr. 1, 2008 - Jun. 30, 2008

5%

63

617

6%

65

619

Jul. 1, 2008 - Sep. 30, 2008

4%

61

615

5%

63

617

Oct. 1, 2008 - Dec. 31, 2008

5%

63

617

6%

65

619

Jan. 1, 2009 - Mar. 31, 2009

4%

13

567

5%

15

569

Apr. 1, 2009 - Jun. 30, 2009

3%

11

565

4%

13

567

Jul. 1, 2009 - Sep. 30, 2009

3%

11

565

4%

13

567

Oct. 1, 2009 - Dec. 31, 2009

3%

11

565

4%

13

567

Jan. 1, 2010 - Mar. 31, 2010

3%

11

565

4%

13

567

Apr. 1, 2010 - Jun. 30, 2010

3%

11

565

4%

13

567

Jul. 1, 2010 - Sep. 30, 2010

3%

11

565

4%

13

567

Oct. 1, 2010 - Dec. 31, 2010

3%

11

565

4%

13

567

Jan. 1, 2011 - Mar. 31, 2011

2%

9

563

3%

11

565

Apr. 1, 2011 - Jun. 30, 2011

3%

11

565

4%

13

567

Jul. 1, 2011 - Sep. 30, 2011

3%

11

565

4%

13

567

Oct. 1, 2011 - Dec. 31, 2011

2%

9

563

3%

11

565

Jan. 1, 2012 - Mar. 31, 2012

2%

57

611

3%

59

613

Apr. 1, 2012 - Jun. 30, 2012

2%

57

611

3%

59

613

Jul. 1, 2012 - Sep. 30, 2012

2%

57

611

3%

59

613

Oct. 1, 2012 - Dec. 31, 2012

2%

57

611

3%

59

613

Jan. 1, 2013 - Mar. 31, 2013

2%

9

563

3%

11

565

Apr. 1, 2013 - Jun. 30, 2013

2%

9

563

3%

11

565

Jul. 1, 2013 - Sep. 30, 2013

2%

9

563

3%

11

565

Oct. 1, 2013 - Dec. 31, 2013

2%

9

563

3%

11

565

Jan. 1, 2014 - Mar. 31, 2014

2%

9

563

3%

11

565

Apr. 1, 2014 - Jun. 30, 2014

2%

9

563

3%

11

565

Jul. 1, 2014 - Sep. 30, 2014

2%

9

563

3%

11

565

Oct. 1, 2014 - Dec. 31, 2014

2%

9

563

3%

11

565

Jan. 1, 2015 - Mar. 31, 2015

2%

9

563

3%

11

565

Apr. 1, 2015 - Jun. 30, 2015

2%

9

563

3%

11

565

Jul. 1, 2015 - Sep. 30, 2015

2%

9

563

3%

11

565

Oct. 1, 2015 - Dec. 31, 2015

2%

9

563

3%

11

565

Jan. 1, 2016 - Mar. 31, 2016

2%

57

611

3%

59

613

Apr. 1, 2016 - Jun. 30, 2016

3%

59

613

4%

61

615

Jul. 1, 2016 - Sep. 30, 2016

3%

59

613

4%

61

615

Oct. 1, 2016 - Dec. 31, 2016

3%

59

613

4%

61

615

Jan. 1, 2017 - Mar. 31, 2017

3%

11

565

4%

13

567

Apr. 1, 2017 - Jun. 30, 2017

3%

11

565

4%

13

567

Jul. 1, 2017 - Sep. 30, 2017

3%

11

565

4%

13

567

Oct. 1, 2017 - Dec. 31, 2017

3%

11

565

4%

13

567

Jan. 1, 2018 - Mar. 31, 2018

3%

11

565

4%

13

567

Apr. 1, 2018 - Jun. 30, 2018

4%

13

567

5%

15

569

Jul. 1, 2018 - Sep. 30, 2018

4%

13

567

5%

15

569

Oct. 1, 2018 - Dec. 31, 2018

4%

13

567

5%

15

569

Jan. 1, 2019 - Mar. 31, 2019

5%

15

569

6%

17

571

Apr. 1, 2019 - Jun. 30, 2019

5%

15

569

6%

17

571

Jul. 1, 2019 - Sep. 30, 2019

4%

13

567

5%

15

569

Oct. 1, 2019 - Dec. 31, 2019

4%

13

567

5%

15

569

Jan. 1, 2020 - Mar. 31, 2020

4%

61

615

5%

63

617

Apr. 1, 2020 - Jun. 30, 2020

4%

61

615

5%

63

617

Jul. 1, 2020 - Sep. 30, 2020

2%

57

611

3%

59

613

Oct. 1, 2020 - Dec. 31, 2020

2%

57

611

3%

59

613

Jan. 1, 2021 - Mar. 31, 2021

2%

9

563

3%

11

565

TABLE OF INTEREST RATES FOR
LARGE CORPORATE UNDERPAYMENTS
FROM JANUARY 1, 1991 - PRESENT

  

1995-1 C.B.

RATE

TABLE

PG

Jan. 1, 1991 - Mar. 31, 1991

13%

31

585

Apr. 1, 1991 - Jun. 30, 1991

12%

29

583

Jul. 1, 1991 - Sep. 30, 1991

12%

29

583

Oct. 1, 1991 - Dec. 31, 1991

12%

29

583

Jan. 1, 1992 - Mar. 31, 1992

11%

75

629

Apr. 1, 1992 - Jun. 30, 1992

10%

73

627

Jul. 1, 1992 - Sep. 30, 1992

10%

73

627

Oct. 1, 1992 - Dec. 31, 1992

9%

71

625

Jan. 1, 1993 - Mar. 31, 1993

9%

23

577

Apr. 1, 1993 - Jun. 30, 1993

9%

23

577

Jul. 1, 1993 - Sep. 30, 1993

9%

23

577

Oct. 1, 1993 - Dec. 31, 1993

9%

23

577

Jan. 1, 1994 - Mar. 31, 1994

9%

23

577

Apr. 1, 1994 - Jun. 30, 1994

9%

23

577

Jul. 1, 1994 - Sep. 30, 1994

10%

25

579

Oct. 1, 1994 - Dec. 31, 1994

11%

27

581

Jan. 1, 1995 - Mar. 31, 1995

11%

27

581

Apr. 1, 1995 - Jun. 30, 1995

12%

29

583

Jul. 1, 1995 - Sep. 30, 1995

11%

27

581

Oct. 1, 1995 - Dec. 31, 1995

11%

27

581

Jan. 1, 1996 - Mar. 31, 1996

11%

75

629

Apr. 1, 1996 - Jun. 30, 1996

10%

73

627

Jul. 1, 1996 - Sep. 30, 1996

11%

75

629

Oct. 1, 1996 - Dec. 31, 1996

11%

75

629

Jan. 1, 1997 - Mar. 31, 1997

11%

27

581

Apr. 1, 1997 - Jun. 30, 1997

11%

27

581

Jul. 1, 1997 - Sep. 30, 1997

11%

27

581

Oct. 1, 1997 - Dec. 31, 1997

11%

27

581

Jan. 1, 1998 - Mar. 31, 1998

11%

27

581

Apr. 1, 1998 - Jun. 30, 1998

10%

25

579

Jul. 1, 1998 - Sep. 30, 1998

10%

25

579

Oct. 1, 1998 - Dec. 31, 1998

10%

25

579

Jan. 1, 1999 - Mar. 31, 1999

9%

23

577

Apr. 1, 1999 - Jun. 30, 1999

10%

25

579

Jul. 1, 1999 - Sep. 30, 1999

10%

25

579

Oct. 1, 1999 - Dec. 31, 1999

10%

25

579

Jan. 1, 2000 - Mar. 31, 2000

10%

73

627

Apr. 1, 2000 - Jun. 30, 2000

11%

75

629

Jul. 1, 2000 - Sep. 30, 2000

11%

75

629

Oct. 1, 2000 - Dec. 31, 2000

11%

75

629

Jan. 1, 2001 - Mar. 31, 2001

11%

27

581

Apr. 1, 2001 - Jun. 30, 2001

10%

25

579

Jul. 1, 2001 - Sep. 30, 2001

9%

23

577

Oct. 1, 2001 - Dec. 31, 2001

9%

23

577

Jan. 1, 2002 - Mar. 31, 2002

8%

21

575

Apr. 1, 2002 - Jun. 30, 2002

8%

21

575

Jul. 1, 2002 - Sep. 30, 2002

8%

21

575

Oct. 1, 2002 - Dec. 31, 2002

8%

21

575

Jan. 1, 2003 - Mar. 31, 2003

7%

19

573

Apr. 1, 2003 - Jun. 30, 2003

7%

19

573

Jul. 1, 2003 - Sep. 30, 2003

7%

19

573

Oct. 1, 2003 - Dec. 31, 2003

6%

17

571

Jan. 1, 2004 - Mar. 31, 2004

6%

65

619

Apr. 1, 2004 - Jun. 30, 2004

7%

67

621

Jul. 1, 2004 - Sep. 30, 2004

6%

65

619

Oct. 1, 2004 - Dec. 31, 2004

7%

67

621

Jan. 1, 2005 - Mar. 31, 2005

7%

19

573

Apr. 1, 2005 - Jun. 30, 2005

8%

21

575

Jul. 1, 2005 - Sep. 30, 2005

8%

21

575

Oct. 1, 2005 - Dec. 31, 2005

9%

23

577

Jan. 1, 2006 - Mar. 31, 2006

9%

23

577

Apr. 1, 2006 - Jun. 30, 2006

9%

23

577

Jul. 1, 2006 - Sep. 30, 2006

10%

25

579

Oct. 1, 2006 - Dec. 31, 2006

10%

25

579

Jan. 1, 2007 - Mar. 31, 2007

10%

25

579

Apr. 1, 2007 - Jun. 30, 2007

10%

25

579

Jul. 1, 2007 - Sep. 30, 2007

10%

25

579

Oct. 1, 2007 - Dec. 31, 2007

10%

25

579

Jan. 1, 2008 - Mar. 31, 2008

9%

71

625

Apr. 1, 2008 - Jun. 30, 2008

8%

69

623

Jul. 1, 2008 - Sep. 30, 2008

7%

67

621

Oct. 1, 2008 - Dec. 31, 2008

8%

69

623

Jan. 1, 2009 - Mar. 31, 2009

7%

19

573

Apr. 1, 2009 - Jun. 30, 2009

6%

17

571

Jul. 1, 2009 - Sep. 30, 2009

6%

17

571

Oct. 1, 2009 - Dec. 31, 2009

6%

17

571

Jan. 1, 2010 - Mar. 31, 2010

6%

17

571

Apr. 1, 2010 - Jun. 30, 2010

6%

17

571

Jul. 1, 2010 - Sep. 30, 2010

6%

17

571

Oct. 1, 2010 - Dec. 31, 2010

6%

17

571

Jan. 1, 2011 - Mar. 31, 2011

5%

15

569

Apr. 1, 2011 - Jun. 30, 2011

6%

17

571

Jul. 1, 2011 - Sep. 30, 2011

6%

17

571

Oct. 1, 2011 - Dec. 31, 2011

5%

15

569

Jan. 1, 2012 - Mar. 31, 2012

5%

63

617

Apr. 1, 2012 - Jun. 30, 2012

5%

63

617

Jul. 1, 2012 - Sep. 30, 2012

5%

63

617

Oct. 1, 2012 - Dec. 31, 2012

5%

63

617

Jan. 1, 2013 - Mar. 31, 2013

5%

15

569

Apr. 1, 2013 - Jun. 30, 2013

5%

15

569

Jul. 1, 2013 - Sep. 30, 2013

5%

15

569

Oct. 1, 2013 - Dec. 31, 2013

5%

15

569

Jan. 1, 2014 - Mar. 31, 2014

5%

15

569

Apr. 1, 2014 - Jun. 30, 2014

5%

15

569

Jul. 1, 2014 - Sep. 30, 2014

5%

15

569

Oct. 1, 2014 - Dec. 31, 2014

5%

15

569

Jan. 1, 2015 - Mar. 31, 2015

5%

15

569

Apr. 1, 2015 - Jun. 30, 2015

5%

15

569

Jul. 1, 2015 - Sep. 30, 2015

5%

15

569

Oct. 1, 2015 - Dec. 31, 2015

5%

15

569

Jan. 1, 2016 - Mar. 31, 2016

5%

63

617

Apr. 1, 2016 - Jun. 30, 2016

6%

65

619

Jul. 1, 2016 - Sep. 30, 2016

6%

65

619

Oct. 1, 2016 - Dec. 31, 2016

6%

65

619

Jan. 1, 2017 - Mar. 31, 2017

6%

17

571

Apr. 1, 2017 - Jun. 30, 2017

6%

17

571

Jul. 1, 2017 - Sep. 30, 2017

6%

17

571

Oct. 1, 2017 - Dec. 31, 2017

6%

17

571

Jan. 1, 2018 - Mar. 31, 2018

6%

17

571

Apr. 1, 2018 - Jun. 30, 2018

7%

19

573

Jul. 1, 2018 - Sep. 30, 2018

7%

19

573

Oct. 1, 2018 - Dec. 31, 2018

7%

19

573

Jan. 1, 2019 - Mar. 31, 2019

8%

21

575

Apr. 1, 2019 - Jun. 30, 2019

8%

21

575

Jul. 1, 2019 - Sep. 30, 2019

7%

19

573

Oct. 1, 2019 - Dec. 31, 2019

7%

19

573

Jan. 1, 2020 - Mar. 31, 2020

7%

67

621

Apr. 1, 2020 - Jun. 30, 2020

7%

67

621

Jul. 1, 2020 - Sep. 30, 2020

5%

63

617

Oct. 1, 2020 - Dec. 31, 2020

5%

63

617

Jan. 1, 2021 - Mar. 31, 2021

5%

15

569

TABLE OF INTEREST RATES FOR CORPORATE
OVERPAYMENTS EXCEEDING $10,000
FROM JANUARY 1, 1995 – PRESENT

 

1995-1 C.B.

RATE

TABLE

PG

Jan. 1, 1995 - Mar. 31, 1995

6.5%

18

572

Apr. 1, 1995 - Jun. 30, 1995

7.5%

20

574

Jul. 1, 1995 - Sep. 30, 1995

6.5%

18

572

Oct. 1, 1995 - Dec. 31, 1995

6.5%

18

572

Jan. 1, 1996 - Mar. 31, 1996

6.5%

66

620

Apr. 1, 1996 - Jun. 30, 1996

5.5%

64

618

Jul. 1, 1996 - Sep. 30, 1996

6.5%

66

620

Oct. 1, 1996 - Dec. 31, 1996

6.5%

66

620

Jan. 1, 1997 - Mar. 31, 1997

6.5%

18

572

Apr. 1, 1997 - Jun. 30, 1997

6.5%

18

572

Jul. 1, 1997 - Sep. 30, 1997

6.5%

18

572

Oct. 1, 1997 - Dec. 31, 1997

6.5%

18

572

Jan. 1, 1998 - Mar. 31, 1998

6.5%

18

572

Apr. 1, 1998 - Jun. 30, 1998

5.5%

16

570

Jul. 1. 1998 - Sep. 30, 1998

5.5%

16

570

Oct. 1, 1998 - Dec. 31, 1998

5.5%

16

570

Jan. 1, 1999 - Mar. 31, 1999

4.5%

14

568

Apr. 1, 1999 - Jun. 30, 1999

5.5%

16

570

Jul. 1, 1999 - Sep. 30, 1999

5.5%

16

570

Oct. 1, 1999 - Dec. 31, 1999

5.5%

16

570

Jan. 1, 2000 - Mar. 31, 2000

5.5%

64

618

Apr. 1, 2000 - Jun. 30, 2000

6.5%

66

620

Jul. 1, 2000 - Sep. 30, 2000

6.5%

66

620

Oct. 1, 2000 - Dec. 31, 2000

6.5%

66

620

Jan. 1, 2001 - Mar. 31, 2001

6.5%

18

572

Apr. 1, 2001 - Jun. 30, 2001

5.5%

16

570

Jul. 1, 2001 - Sep. 30, 2001

4.5%

14

568

Oct. 1, 2001 - Dec. 31, 2001

4.5%

14

568

Jan. 1, 2002 - Mar. 31, 2002

3.5%

12

566

Apr. 1, 2002 - Jun. 30, 2002

3.5%

12

566

Jul. 1, 2002 - Sep. 30, 2002

3.5%

12

566

Oct. 1, 2002 - Dec. 31, 2002

3.5%

12

566

Jan. 1, 2003 - Mar. 31, 2003

2.5%

10

564

Apr. 1, 2003 - Jun. 30, 2003

2.5%

10

564

Jul. 1, 2003 - Sep. 30, 2003

2.5%

10

564

Oct. 1, 2003 - Dec. 31, 2003

1.5%

8

562

Jan. 1, 2004 - Mar. 31, 2004

1.5%

56

610

Apr. 1, 2004 - Jun. 30, 2004

2.5%

58

612

Jul. 1, 2004 - Sep. 30, 2004

1.5%

56

610

Oct. 1, 2004 - Dec. 31, 2004

2.5%

58

612

Jan. 1, 2005 - Mar. 31, 2005

2.5%

10

564

Apr. 1, 2005 - Jun. 30, 2005

3.5%

12

566

Jul. 1, 2005 - Sep. 30, 2005

3.5%

12

566

Oct. 1, 2005 - Dec. 31, 2005

4.5%

14

568

Jan. 1, 2006 - Mar. 31, 2006

4.5%

14

568

Apr. 1, 2006 - Jun. 30, 2006

4.5%

14

568

Jul. 1, 2006 - Sep. 30, 2006

5.5%

16

570

Oct. 1, 2006 - Dec. 31, 2006

5.5%

16

570

Jan. 1, 2007 - Mar. 31, 2007

5.5%

16

570

Apr. 1, 2007 - Jun. 30, 2007

5.5%

16

570

Jul. 1, 2007 - Sep. 30, 2007

5.5%

16

570

Oct. 1, 2007 - Dec. 31, 2007

5.5%

16

570

Jan. 1, 2008 - Mar. 31, 2008

4.5%

62

616

Apr. 1, 2008 - Jun. 30, 2008

3.5%

60

614

Jul. 1, 2008 - Sep. 30, 2008

2.5%

58

612

Oct. 1, 2008 - Dec. 31, 2008

3.5%

60

614

Jan. 1, 2009 - Mar. 31, 2009

2.5%

10

564

Apr. 1, 2009 - Jun. 30, 2009

1.5%

8

562

Jul. 1, 2009 - Sep. 30, 2009

1.5%

8

562

Oct. 1, 2009 - Dec. 31, 2009

1.5%

8

562

Jan. 1, 2010 - Mar. 31, 2010

1.5%

8

562

Apr. 1, 2010 - Jun. 30, 2010

1.5%

8

562

Jul. 1, 2010 - Sep. 30, 2010

1.5%

8

562

Oct. 1, 2010 - Dec. 31, 2010

1.5%

8

562

Jan. 1, 2011 - Mar. 31, 2011

0.5%*

 

 

Apr. 1, 2011 - Jun. 30, 2011

1.5%

8

562

Jul. 1, 2011 - Sep. 30, 2011

1.5%

8

562

Oct. 1, 2011 - Dec. 31, 2011

0.5%*

 

 

Jan. 1, 2012 - Mar. 31, 2012

0.5%*

 

 

Apr. 1, 2012 - Jun. 30, 2012

0.5%*

 

 

Jul. 1, 2012 - Sep. 30, 2012

0.5%*

 

 

Oct. 1, 2012 - Dec. 31, 2012

0.5%*

 

 

Jan. 1, 2013 - Mar. 31, 2013

0.5%*

 

 

Apr. 1, 2013 - Jun. 30, 2013

0.5%*

 

 

Jul. 1, 2013 - Sep. 30, 2013

0.5%*

 

 

Oct. 1, 2013 - Dec. 31, 2013

0.5%*

 

 

Jan. 1, 2014 - Mar. 31, 2014

0.5%*

 

 

Apr. 1, 2014 - Jun. 30, 2014

0.5%*

 

 

Jul. 1, 2014 - Sep. 30, 2014

0.5%*

 

 

Oct. 1, 2014 - Dec. 31, 2014

0.5%*

 

 

Jan. 1, 2015 - Mar. 31, 2015

0.5%*

 

 

Apr. 1, 2015 - Jun. 30, 2015

0.5%*

 

 

Jul. 1, 2015 - Sep. 30, 2015

0.5%*

 

 

Oct. 1, 2015 - Dec. 31, 2015

0.5%*

 

 

Jan. 1, 2016 - Mar. 31, 2016

0.5%*

 

 

Apr. 1, 2016 - Jun. 30, 2016

1.5%

56

610

Jul. 1, 2016 - Sep. 30, 2016

1.5%

56

610

Oct. 1, 2016 - Dec. 31, 2016

1.5%

56

610

Jan. 1, 2017 - Mar. 31, 2017

1.5%

8

562

Apr. 1, 2017 - Jun. 30, 2017

1.5%

8

562

Jul. 1, 2017 - Sep. 30, 2017

1.5%

8

562

Oct. 1, 2017 - Dec. 31, 2017

1.5%

8

562

Jan. 1, 2018 - Mar. 31, 2018

1.5%

8

562

Apr. 1, 2018 - Jun. 30, 2018

2.5%

10

564

Jul. 1, 2018 - Sep. 30, 2018

2.5%

10

564

Oct. 1, 2018 - Dec. 31, 2018

2.5%

10

564

Jan. 1, 2019 - Mar. 31, 2019

3.5%

12

566

Apr. 1, 2019 - Jun. 30, 2019

3.5%

12

566

Jul. 1, 2019 - Sep. 30, 2019

2.5%

10

564

Oct. 1, 2019 - Dec. 31, 2019

2.5%

10

564

Jan. 1, 2020 - Mar. 31, 2020

2.5%

58

612

Apr. 1, 2020 - Jun. 30, 2020

2.5%

58

612

Jul. 1, 2020 - Sep. 30, 2020

0.5%*

 

 

Oct. 1, 2020 - Dec. 31, 2020

0.5%*

 

 

Jan. 1, 2021 - Mar. 31, 2021

0.5%*

 

 

* The asterisk reflects the interest factors for daily compound interest for annual rates of 0.5 percent published in Appendix A of this Revenue Ruling.

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