Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Itemized Deductions
Application for Automatic Extension of Time
Request for Taxpayer Identification Number (TIN) and Certification

 

Single and Joint Filers With No Dependents
Employer's Quarterly Federal Tax Return
Employee's Withholding Allowance Certificate
Request for Transcript of Tax Return

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Composite Corporate Bond Rate Table

Legend:

  • Corporate Bond Weighted Average Interest Rate = CB Wtd Avg

  • Permissible Range = xx to xxx%

  • Composite Corporate Bond Rate = CCBR

Note: Under changes to section 412 and the addition of section 430 by the Pension Protection Act of 2006, certain interest rates rely on the corporate bond weighted average computed under section 412(b)(5)(B)(ii)(II) as in effect for plan years starting in 2007. The table below provides those corporate bond weighted averages.

Month/Year

CB Wtd Avg

90 to 100%

CCBR

Jan-18 4.01 3.61 to 4.01 -

Month/Year

CB Wtd Avg

90 to 100%

CCBR

Dec-17 4.03 3.63 to 4.03 3.67
Nov-17 4.05 3.65 to 4.05 3.74
Oct-17 4.07 3.66 to 4.07 3.77
Sep-17 4.09 3.68 to 4.09 3.77
Aug-17 4.10 3.69 to 4.10 3.78
Jul-17 4.12 3.72 to 4.12 3.83
Jun-17 4.13 3.72 to 4.13 3.82
May-17 4.14 3.73 to 4.14 3.99
Apr-17 4.14 3.73 to 4.14 4.01
Mar-17 4.14 3.73 to 4.14 4.16
Feb-17 4.15 3.73 to 4.15 4.11
Jan-17 4.15 3.74 to 4.15 4.09

Month/Year

CB Wtd Avg

90 to 100%

CCBR

Dec-16 4.16 3.74 to 4.16 4.21
Nov-16 4.17 3.75 to 4.17 4.03
Oct-16 4.19 3.77 to 4.19 3.70
Sept-16 4.21 3.79 to 4.21 3.62
Aug-16 4.24 3.82 to 4.24 3.54
Jul-16 4.27 3.84 to 4.27 3.52
Jun-16 4.29 3.86 to 4.29 3.74
May-16 4.31 3.88 to 4.31 3.88
Apr-16 4.32 3.89 to 4.32 3.90
Mar-16 4.33 3.89 to 4.33 4.11
Feb-16 4.33 3.89 to 4.33 4.29
Jan-16 4.32 3.89 to 4.32 4.35

Month/Year

CB Wth Avg

90 to 100%

CCBR

Dec-15 4.33 3.89 to 4.33 4.37
Nov-15 4.33 3.89 to 4.33 4.41
Oct-15 4.33 3.90 to 4.33 4.32
Sep-15 4.33 3.90 to 4.33 4.40
Aug-15 4.34 3.91 to 4.34 4.34
Jul-15 4.35 3.91 to 4.35 4.44
Jun-15 4.35 3.92 to 4.35 4.45
May-15 4.37 3.93 to 4.37 4.23
Apr-15 4.39 3.95 to 4.39 3.85
Mar-15 4.42 3.98 to 4.42 3.92
Feb-15 4.45 4.01 to 4.45 3.87
Jan-15 4.48 4.03 to 4.48 3.80

Month/Year

CB Wth Avg

90 to 100%

CCBR

Dec-14 4.50 4.05 to 4.50 4.10
Nov-14 4.52 4.07 to 4.52 4.22
Oct-14 4.54 4.08 to 4.54 4.16
Sep-14 4.55 4.10 to 4.55 4.32
Aug-14 4.57 4.11 to 4.57 4.24
Jul-14 4.59 4.13 to 4.59 4.33
Jun-14 4.61 4.15 to 4.61 4.40
May-14 4.63 4.16 to 4.63 4.35
Apr-14 4.64 4.18 to 4.64 4.46
Mar-14 4.66 4.20 to 4.66 4.58
Feb-14 4.68 4.21 to 4.68 4.63
Jan-14 4.69 4.22 to 4.69 4.72

Month/Year

CB Wth Avg

90 to 100%

CCBR

Dec-13 4.69 4.22 to 4.70 4.86
Nov-13 4.70 4.23 to 4.70 4.86
Oct-13 4.70 4.23 to 4.70 4.79
Sep-13 4.70 4.23 to 4.70 4.94
Aug-13 4.71 4.24 to 4.71 4.91
Jul-13 4.72 4.25 to 4.72 4.75
Jun-13 4.75 4.28 to 4.75 4.64
May-13 4.80 4.32 to 4.80 4.20
Apr-13 4.86 4.37 to 4.86 4.06
Mar-13 4.91 4.42 to 4.91 4.25
Feb-13 4.96 4.46 to 4.96 4.23
Jan-13 5.01 4.51 to 5.01 4.10

Month/Year

CB Wth Avg

90 to 100%

CCBR

Dec-12 5.07 4.56 to 5.07 3.98
Nov-12 5.13 4.62 to 5.13 3.91
Oct-12 5.20 4.68 to 5.20 3.93

Sep-12

5.25

4.73 to 5.25

4.05

Aug-12

5.31

4.78 to 5.31

4.01

Jul-12

5.38

4.84 to 5.38

3.97

Jun-12

5.44

4.90 to 5.44

4.27

May-12

5.50

4.95 to 5.50

4.39

Apr-12

5.55

5.00 to 5.55

4.54

Mar-12

5.61

5.05 to 5.61

4.57

Feb-12

5.67

5.10 to 5.67

4.49

Jan-12

5.72

5.15 to 5.72

4.56

Month/Year

CB Wth Avg

90 to 100%

CCBR

Dec-11

5.76

5.19 to 5.76

4.71

Nov-11

5.82

5.23 to 5.82

4.70

Oct-11

5.86

5.28 to 5.86

4.79

Sep-11

5.91

5.32 to 5.91

4.82

Aug-11

5.94

5.35 to 5.94

4.99

Jul-11

5.97

5.37 to 5.97

5.36

Jun-11

6.00

5.40 to 6.00

5.38

May-11

6.03

5.43 to 6.03

5.37

Apr-11

6.06

5.45 to 6.06

5.58

Mar-11

6.08

5.47 to 6.08

5.60

Feb-11

6.10

5.49 to 6.10

5.70

Jan-11

6.12

5.51 to 6.12

5.57

Month/Year

CB Wth Avg

90 to 100%

CCBR

Dec-10

6.14

5.52 to 6.14

5.60

Nov-10

6.17

5.55 to 6.17

5.43

Oct-10

6.21

5.59 to 6.21

5.20

Sep-10

6.24

5.62 to 6.24

5.17

Aug-10

6.28

5.65 to 6.28

5.16

Jul-10

6.32

5.68 to 6.32

5.44

Jun-10

6.34

5.71 to 6.34

5.66

May-10

6.37

5.73 to 6.37

5.67

Apr-10

6.39

5.75 to 6.39

5.84

Mar-10

6.40

5.76 to 6.40

5.90

Feb-10

6.41

5.77 to 6.41

6.01

Jan-10

6.42

5.77 to 6.42

5.88

Month/Year

CB Wth Avg

90 to 100%

CCBR

Dec-09

6.42

5.78 to 6.42

5.88

Nov-09

6.44

5.80 to 6.44

5.79

Oct-09

6.46

5.82 to 6.46

5.76

Sep-09

6.47

5.83 to 6.47

5.79

Aug-09

6.48

5.83 to 6.48

6.03

Jul-09

6.47

5.83 to 6.47

6.39

Jun-09

6.46

5.81 to 6.46

6.64

May-09

6.43

5.78 to 6.43

6.95

Apr-09

6.39

5.75 to 6.39

7.05

Mar-09

6.35

5.72 to 6.35

7.22

Feb-09

6.32

5.69 to 6.32

6.83

Jan-09

6.29

5.67 to 6.29

6.47

Month/Year

CB Wth Avg

90 to 100%

CCBR

Dec-08

6.27

5.64 to 6.27

6.64

Nov-08

6.20

5.58 to 6.20

7.72

Oct-08

6.14

5.52 to 6.14

7.90

Sep-08

6.10

5.49 to 6.10

6.98

Aug-08

6.07

5.46 to 6.07

6.76

Jul-08

6.04

5.44 to 6.04

6.79

Jun-08

6.02

5.42 to 6.02

6.69

May-08

6.00

5.40 to 6.00

6.47

Apr-08

5.99

5.39 to 5.99

6.45

Mar-08

5.96

5.36 to 5.96

6.46

Feb-08

5.94

5.34 to 5.94

6.36

Jan-08

5.92

5.33 to 5.92

6.16

Month/Year

CB Wth Avg

90 to 100%

CCBR

Dec-07

5.90

5.31 to 5.90

6.28

Nov-07

5.89

5.30 to 5.89

6.14

Oct-07

5.88

5.29 to 5.88

6.14

Sep-07

5.86

5.27 to 5.86

6.23

Aug-07

5.84

5.26 to 5.84

6.33

Jul-07

5.83

5.25 to 5.83

6.33

Jun-07

5.81

5.23 to 5.81

6.32

May-07

5.80

5.22 to 5.80

6.01

Apr-07

5.80

5.22 to 5.80

5.98

Mar-07

5.80

5.22 to 5.80

5.84

Feb-07

5.79

5.21 to 5.79

5.85

Jan-07

5.78

5.21 to 5.78

5.89

Month/Year

CB Wth Avg

90 to 100%

CCBR

Dec-06

5.79

5.21 to 5.79

5.75

Nov-06

5.79

5.21 to 5.79

5.77

Oct-06

5.79

5.21 to 5.79

5.94

Sep-06

5.78

5.21 to 5.78

5.95

Aug-06

5.78

5.20 to 5.78

6.11

Jul-06

5.77

5.19 to 5.77

6.30

Jun-06

5.75

5.18 to 5.75

6.31

May-06

5.74

5.17 to 5.74

6.29

Apr-06

5.74

5.17 to 5.74

6.18

Mar-06

5.75

5.17 to 5.75

5.89

Feb-06

5.75

5.18 to 5.75

5.73

Jan-06

5.77

5.19 to 5.77

5.65

Month/Year

CB Wth Avg

90 to 100%

CCBR

Dec-05

5.78

5.20 to 5.78

5.72

Nov-05

5.79

5.21 to 5.79

5.78

Oct-05

5.81

5.23 to 5.81

5.68

Sep-05

5.84

5.25 to 5.84

5.44

Aug-05

5.87

5.28 to 5.87

5.42

Jul-05

5.90

5.31 to 5.90

5.37

Jun-05

5.94

5.35 to 5.94

5.26

May-05

5.97

5.38 to 5.97

5.41

Apr-05

6.01

5.41 to 6.01

5.55*
(*Corrected Number)

Mar-05

6.03

5.43 to 6.03

5.62

Feb-05

6.07

5.46 to 6.07

5.36

Jan-05

6.10

5.49 to 6.10

5.48

Month/Year

CB Wth Avg

90 to 100%

CCBR

Dec-04

6.14

5.52 to 6.14

5.57

Nov-04

6.17

5.56 to 6.17

5.59

Oct-04

6.21

5.59 to 6.21

5.57

Sep-04

6.25

5.63 to 6.25

5.63

Aug-04

6.29

5.66 to 6.29

5.82

Jul-04

6.32

5.69 to 6.32

6.00

Jun-04

6.34

5.70 to 6.34

6.18

May-04

6.36

5.73 to 6.36

6.19

Apr-04

6.40

5.76 to 6.40

5.86

Mar-04

6.45

5.81 to 6.45

5.44

Feb-04

6.50

5.85 to 6.50

5.63

Jan-04

6.55

5.89 to 6.55

5.68

Month/Year

CB Wth Avg

90 to 100%

CCBR

Dec-03

6.59

5.93 to 6.59

5.81

Nov-03

6.63

5.97 to 6.63

5.86

Oct-03

6.68

6.01 to 6.68

5.91

Sep-03

6.72

6.05 to 6.72

5.95

Aug-03

6.75

6.08 to 6.75

6.19

Jul-03

6.80

6.12 to 6.80

5.77

Jun-03

6.87

6.19 to 6.87

5.24

May-03

6.94

6.25 to 6.94

5.42

Apr-03

6.98

6.29 to 6.98

5.91

Mar-03

7.03

6.33 to 7.03

5.89

Feb-03

7.07

6.36 to 7.07

5.90

Jan-03

7.11

6.40 to 7.11

6.07

Month/Year

CB Wth Avg

90 to 100%

CCBR

Dec-02

7.14

6.43 to 7.14

6.18

Nov-02

7.17

6.46 to 7.17

6.30

Oct-02

7.20

6.48 to 7.20

6.47

Sep-02

7.23

6.51 to 7.23

6.27

Aug-02

7.26

6.53 to 7.26

6.57

Jul-02

7.28

6.55 to 7.28

6.74

Jun-02

7.30

6.57 to 7.30

6.76

May-02

7.31

6.58 to 7.31

6.99

Apr-02

7.32

6.58 to 7.32

7.03

Mar-02

7.32

6.59 to 7.32

7.10

Feb-02

7.33

6.60 to 7.33

6.86

Jan-02

7.34

6.60 to 7.34

6.92

Month/Year

CB Wth Avg

90 to 100%

CCBR

Dec-01

7.34

6.61 to 7.34

7.07

Nov-01

7.36

6.62 to 7.36

6.82

Oct-01

7.37

6.64 to 7.37

6.91

Sep-01

7.39

6.65 to 7.39

7.05

Aug-01

7.40

6.66 to 7.40

6.95

Jul-01

7.41

6.67 to 7.41

7.13

Jun-01

7.42

6.68 to 7.42

7.17

May-01

7.42

6.68 to 7.42

7.28

Apr-01

7.43

6.68 to 7.43

7.28

Mar-01

7.44

6.69 to 7.44

7.08

Feb-01

7.44

6.69 to 7.44

7.21

Jan-01

7.44

6.69 to 7.44

7.34