The IRS today announced the interest rates for the second quarter of 2018.
The interest rates will be 5 percent for overpayments (4 percent in the case of a corporation), 2.5 percent for the portion of a corporate overpayment exceeding $10,000, 5 percent for underpayments, and 7 percent for large corporate underpayments.
The interest rate had been 4 percent for overpayments.
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