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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 January 2026 is 4.57 percent. That rate is then rounded to the nearest two-tenths of one percent or 4.6 percent for purposes of IRC 7520.
| Valuation month | 120% of applicable federal midterm rate | Section 7520 interest rate | Revenue ruling |
|---|---|---|---|
| January 2026 | 4.57 | 4.6 | Rev. Rul. 2026-2 |
| February 2026 | 4.63 | 4.6 | Rev. Rul. 2026-3 |
| March 2026 | 4.72 | 4.8 | Rev. Rul. 2026-6 |
| April 2026 | 4.59 | 4.6 | Rev. Rul. 2026-7 |
| May 2026 | 4.91 | 5.0 | Rev. Rul. 2026-9 |
| June 2026 | 4.97 | 5.0 | Rev. Rul. 2026-11 |
For prior years' rates, please refer to Section 7520 interest rates for prior years. Also, see the index of Applicable federal rates (AFRs) rulings.