Interest Rates on Underpayment and Overpayment of Taxes

Periods Percentage Rates
January 1, 1985, through June 30, 1985 13
July 1, 1985, through December 31, 1985 11
January 1, 1986, through June 30, 1986 10
July 1, 1986, through December 31, 1986 9

Periods Percentage Rates
Underpayment Overpayment
January 1, 1987, through September 30, 1987 9 8
October 1, 1987, through December 31, 1987 10 9
January 1, 1988, through March 31, 1988 11 10
April 1, 1988, through September 30, 1988 10 9
October 1, 1988, through March 31, 1989 11 10
April 1, 1989, through September 30, 1989 12 11
October 1, 1989, through March 31, 1991 11 10
April 1, 1991, through December 31, 1991 10 9
January 1, 1992, through March 31, 1992 9 8
April 1, 1992, through September 30, 1992 8 7
October 1, 1992, through June 30, 1994 7 6
July 1, 1994, through September 30, 1994 8 7
October 1, 1994, through March 31, 1995 9 8
April 1, 1995, through June 30, 1995 10 9
July 1, 1995, through March 31, 1996 9 8
Beginning April 1, 1996 8 7

The Tax Maven provides financial planning and tax information to our clients and friends. All material presented is for general information only and should not be acted upon without professional assistance.

Site designed and programmed by Jeffrey H. Greenstein