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Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Rules Governing Practice before IRS

Section 7520 Interest Rates

To be used to value certain charitable interests in trusts. Pursuant to Internal Revenue Code 7520, the interest rate for a particular month is the rate that is 120 percent of the applicable federal midterm rate (compounded annually) for the month in which the valuation date falls. That rate is then rounded to the nearest two-tenths of one percent. For example, the rate that is 120 percent of the applicable federal rate (compounded annually) for June 2012 is 1.28 percent. That rate is then rounded to the nearest two-tenths of one percent or 1.2 percent for purposes of IRC 7520.

Section 7520 Interest Rates
Valuation Month 120% of Applicable Federal Midterm Rate Section 7520 Interest Rate Revenue Ruling
January 2018 2.62 2.6 2018-1
February 2018 2.78 2.8 2018-5
March 2018 3.08 3.0 2018-6
April 2018 3.27 3.2 2018-9
May 2018 3.23 3.2 2018-12
June 2018 3.44 3.4 2018-16
July 2018 3.45 3.4 2018-19

 

For prior years' rates, please refer to Section 7520 Interest Rates for Prior Years.


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