IRS Interest Rates Unchanged for 1st Quarter 2014

The IRS announced today that interest rates for the first quarter of 2014 will be unchanged:

– 3% for overpayments (2% for corporations);
– 3% for underpayments;
– 5% for large corporate underpayments; and
– 0.5% for the portion of corporate overpayments exceeding $10,000.

Full details are given in Revenue Ruling 2013-25.

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