IRS Interest Rates Unchanged for the Fourth Quarter

The IRS announced today that interest rates for the fourth quarter (beginning October 1, 2013) will be unchanged:

  • 3% for overpayments (2% for corporate overpayments);
  • 3% for underpayments;
  • 5% for large corporate underpayments; and
  • 0.5% for corporate overpayments exceeding $10,000.

The announcement is Revenue Ruling 2013-16 and will be in Internal Revenue Bulletin 2013-40.

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This entry was posted on Thursday, September 5th, 2013 at 8:08 am and is filed under IRS. You can follow any responses to this entry through the RSS 2.0 feed. Both comments and pings are currently closed.

One Response to “IRS Interest Rates Unchanged for the Fourth Quarter”

  1. Tax Roundup, 9/6/2013: The IRS is losing the S corporation comp war? And Tax Analysts has a history video! « Roth & Company, P.C says:
    September 6, 2013 at 7:04 am

    […] Russ Fox,  IRS Interest Rates Unchanged for the Fourth Quarter […]