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Interest Rates

IRS interest rates remain the same for the first quarter of 2020 beginning January 1. See Revenue Ruling 2019-28. The regular non-corporate underpayment and overpayment interest rates remain at 5%. IRS personnel often refer to the regular underpayment or overpayment interest rate as "R% interest" or "stat interest", to encompass the different quarterly regular underpayment or overpayment interest rates that might apply within a specific interest computation period.

Note About the Computations

Many computation examples on this site use projected future regular underpayment interest rates based on those in effect at the time the computations were run. As time passed, however, some of those older computations used projected interest rates that did not match the subsequently determined interest rates, so please bear this in mind.

Section 6166

Computations & Analyses

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