IRS Interest Rates Unchanged for the Third Quarter of 2018

The IRS announced yesterday that IRS interest rates will be unchanged for the third quarter of 2018:

The 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.

As I tell clients interest works both ways: If you file after the April tax deadline, you owe interest to the IRS; if you file after the April tax deadline and receive a refund, you are paid interest. That interest is, of course, taxable.

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