The IRS announced that interest rates for the first quarter of 2018 remain unchanged:
The rates will be:
• four (4) percent for overpayments [three (3) percent in the case of a corporation];
• 1 and one-half (1.5) percent for the portion of a corporate overpayment exceeding $10,000;
• four (4) percent for underpayments; and
• six (6) percent for large corporate underpayments.
The IRS notice is published in Revenue Ruling 2017-25.
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