IRS
IR-2019-201, December 6, 2019

WASHINGTON —The Internal Revenue Service today announced that interest rates will remain the same for the calendar quarter beginning January 1, 2020. The rates will be:

• 5% for overpayments (4% in the case of a corporation);
• 2.5% for the portion of a corporate overpayment exceeding $10,000;
• 5% for underpayments; and
• 7% for large corporate underpayments

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