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Historical Over and Under Payment Interest Rates

Historical Over and Under Payment Interest Rates

Interest Rates

Annual rates of interest due on underpayments and overpayments for the historical periods listed.

The following annual and corresponding daily rates of interest are in effect and will accrue during these periods:

Period Begins Period Ends Annual Rate Daily Rate
July 1, 2016 December 31, 2016 4.4% 0.0001202
January 1, 2016 June 30, 2016 4.25% 0.0001161
July 1, 2015 December 31, 2015 4.25% 0.0001164
January 1, 2015 June 30, 2015 4.25% 0.0001164
July 1, 2014 December 31, 2014 4.25% 0.0001164
January 1, 2014 June 30, 2014 4.25% 0.0001164
July 1, 2013 December 31, 2013 4.25% 0.0001164
January 1, 2013 June 30, 2013 4.25% 0.0001164

July 1, 2012

December 31, 2012

4.25%

0.0001161

January 1, 2012

June 30, 2012

4.25%

0.0001161

July 1, 2011

December 31, 2011

4.25%

0.0001164

January 1, 2011

June 30, 2011

4.25%

0.0001164

July 1, 2010

December 31, 2010

4.25%

0.0001164

January 1, 2010

June 30, 2010

4.25%

0.0001164

July 1, 2009

December 31, 2009

4.7%

0.0001288

January 1, 2009

June 30, 2009

6.0%

0.0001644

July 1, 2008

December 31, 2008

7.9%

0.0002151

January 1, 2008

June 30, 2008

9.2%

0.0002514

July 1, 2007

December 31, 2007

9.25%

0.0002534

January 1, 2007

June 30, 2007

9.1%

0.0002493

July 1, 2006

December 31, 2006

8.2%

0.0002245

January 1, 2006

June 30, 2006

7.2%

0.0001973

July 1, 2005

December 31, 2005

6.2%

0.0001699

January 1, 2005

June 30, 2005

5.2%

0.0001428

July 1, 2004

December 31, 2004

5.0%

0.0001366

January 1, 2004

June 30, 2004

5.0%

0.0001366

July 1, 2003

December 31, 2003

5.4%

0.0001479

January 1, 2003

June 30, 2003

5.8%

0.0001589

July 1, 2002

December 31, 2002

6.0%

0.0001644

January 1, 2002

June 30, 2002

8.0%

0.0002192

July 1, 2001

December 31, 2001

10.1%

0.0002767

January 1, 2001

June 30, 2001

10.4%

0.0002849

July 1, 2000

December 31, 2000

9.5%

0.0002596

January 1, 2000

June 30, 2000

8.9%

0.0002432

July 1, 1999

December 31, 1999

8.8%

0.0002411

January 1, 1999

June 30, 1999

9.5%

0.0002603

July 1, 1998

December 31, 1998

9.5%

0.0002603

January 1, 1998

June 30, 1998

9.5%

0.0002603

July 1, 1997

December 31, 1997

9.3%

0.0002548

January 1, 1997

June 30, 1997

9.25%

0.0002534

July 1, 1996

December 31, 1996

9.5%

0.0002596

January 1, 1996

June 30, 1996

9.9%

0.0002705

July 1, 1995

December 31, 1995

9.5%

0.0002603

January 1, 1995

June 30, 1995

8.2%

0.0002247

July 1, 1994

December 31, 1994

7.0%

0.0001918

January 1, 1994

June 30, 1994

7.0%

0.0001918