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IRS Announces That Interest Rates Remain the Same for 4th Quarter of 2014

The IRS, in Rev. Rul. 2014-23, announced that interest rates will remain the same for the 4th quarter of 2014.  For the 4th quarter, interest rates are as follows:

1) 3% for overpayments (2% for a corporation);

2) 3% for underpayments;

3) 5% for large corporate underpayments; and

4) 0.5% for corporate overpayments exceeding $10,000.

 

See also IR-2014-86.

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