- 20.2.15.1 Interest Rates
- 20.2.15.2 Interest Tables
- 20.2.15.3 Julian Date Calendars
- 20.2.15.4 Daily Compounding Interest Factors
- Exhibit 20.2.15-1 Interest Rates
- Exhibit 20.2.15-2 Interest Tables
- Exhibit 20.2.15-3 Julian Date Calendar Perpetual
- Exhibit 20.2.15-4 Julian Date Calendar For Leap Years Only
- Exhibit 20.2.15-5 Daily Compounding Interest Factors—Base 365
- Exhibit 20.2.15-6 Daily Compounding Interest Factors—Base 366
- Exhibit 20.2.15-7 Daily Interest Factors for Abusive Tax Shelters—Base 365
- Exhibit 20.2.15-8 Daily Interest Factors for Abusive Tax Shelters—Base 366
- Exhibit 20.2.15-9 Daily Compounding Interest Factors for 45% of 6% through 11% (Base 365)
- Exhibit 20.2.15-10 Daily Compounding Interest Factors of 45% of 6% through 11% (Base 366)
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See Exhibit 20.2.15 - 1., Interest Rates, for the periods and percentage rates for underpayment interest, overpayment interest, and large corporation underpayment interest. These rates are set quarterly and may change quarterly.
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See Exhibit 20.2.15 - 2., for 4%, 6%, 7%, and 9% interest tables.
Note:
For examples of how to compute simple interest prior to January 1, 1983, see Chapter 20.2.6.
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See Exhibit 20.2.15 - 3.for perpetual Julian dates See Exhibit 20.2.15 - 4.for leap year dates.
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See the following exhibits for Daily Compounding Interest Factors:
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See Exhibit 20.2.15 - 5., Daily Compounding Interest Factors (Base 365)
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See Exhibit 20.2.15 - 6., Daily Compounding Interest Factors (Base 366)
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See Exhibit 20.2.15 - 7., Daily Compounding Interest Factors for Abusive Tax Shelters (Base 365)
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See Exhibit 20.2.15 - 8., Daily Compounding Interest Factors for Abusive Tax Shelters (Base 366)
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See Exhibit 20.2.15 - 9., Daily Compounding Interest Factors for 45% of 6% through 11% (Base 365)
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See Exhibit 20.2.15 - 10., Daily Compounding Interest Factors for 45% of 6% through 11% (Base 366)
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| Period | Underpayment and Overpayment | |||
|---|---|---|---|---|
| Before Jul. 1, 1975 | 6% | |||
| Jul. 1, 1975 —Jan. 31, 1976 | 9% | |||
| Feb. 1, 1976 -- Jan. 31, 1978 | 7% | |||
| Feb. 1, 1978 -- Jan. 31, 1980 | 6% | |||
| Feb. 1, 1980 -- Jan. 31, 1982 | 12% | |||
| Feb. 1, 1982 -- Dec. 31, 1982 | 20% | |||
| Jan. 1, 1983 -- Jun. 30, 1983 | 16% | |||
| Jul. 1, 1983 Dec. 31, 1984 | 11% | |||
| Jan. 1, 1985 -- Jun. 30, 1985 | 13% | |||
| Jul. 1, 1985 -- Dec. 31, 1985 | 11% | |||
| Jan. 1, 1986 -- Jun. 30, 1986 | 10% | |||
| Jul. 1, 1986 -- Dec. 31, 1986 | 9% | |||
| Period | Overpayment | Underpayment | ||
| Jan. 1, 1987 -- Sep. 30, 1987 | 8% | 9% | ||
| Oct. 1, 1987 -- Dec. 31, 1987 | 9% | 10% | ||
| Jan. 1, 1988 -- Mar. 31, 1988 | 10% | 11% | ||
| Apr. 1, 1988-- Sep. 30, 1988 | 9% | 10% | ||
| Oct. 1, 1988 Mar. 31, 1989 | 10% | 11% | ||
| Apr. 1, 1989-- Sep. 30, 1989 | 11% | 12% | ||
| Oct 1, 1989-Dec. 31, 1990 | 10% | 11% | ||
| Period | Overpayment | Underpayment | Large Corp Underpayment | |
| Jan 1, 1991--Mar. 31, 1991 | 10% | 11% | 13% | |
| Apr. 1, 1991-- Dec. 31, 1991 | 9% | 10% | 12% | |
| Jan. 1, 1992 -- Mar. 31, 1992 | 8% | 9% | 11% | |
| Apr. 1, 1992 -- Sep. 30, 1992 | 7% | 8% | 10% | |
| Oct. 1, 1992 -- Jun. 30, 1994 | 6% | 7% | 9% | |
| Jul. 1, 1994 -- Sep. 30, 1994 | 7% | 8% | 10% | |
| Oct. 1, 1994-Dec. 31, 1994 | 8% | 9% | 11% | |
| Period | Overpayment | Underpayment | Large Corp Underpayment | GATT |
| Jan. 1, 1995--Mar. 31, 1995 | 8% | 9% | 11% | 6.5% |
| Apr. 1, 1995 -- Jun. 30, 1995 | 9% | 10% | 12% | 7.5% |
| Jul. 1, 1995 -- Mar. 31, 1996 | 8% | 9% | 11% | 6.5% |
| Apr. 1, 1996 -- Jun. 30, 1996 | 7% | 8% | 10% | 5.5% |
| Jul. 1, 1996 -- Mar. 31, 1998 | 8% | 9% | 11% | 6.5% |
| Apr. 1, 1998 Dec. 31, 1998 | 7% | 8% | 10% | 5.5% |
| Period | Corporate Overpayment | Underpayment and Non-Corporate Overpayment | Large Corp Underpayment | GATT |
| Jan. 1, 1999 -- Mar. 31, 1999 | 6% | 7% | 9% | 4.5% |
| Apr. 1, 1999-- Mar. 31, 2000 | 7% | 8% | 10% | 5.5% |
| Apr. 1, 2000 ---- Mar. 31 2001 | 8% | 9% | 11% | 6.5% |
| Apr. 1, 2001 -- Jun. 30 2001 | 7% | 8% | 10% | 5.5% |
| Jul. 1, 2001—Sep. 30, 2001 | 6% | 7% | 9% | 4.5% |
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