IR-2019-103, June 5, 2019
WASHINGTON —The Internal Revenue Service today announced that interest rates will decrease for the calendar quarter beginning July 1, 2019. The rates will be:
- five (5) percent for overpayments [four (4) percent in the case of a corporation];
- two and one-half (2.5) percent for the portion of a corporate overpayment exceeding $10,000;
- five (5) percent for underpayments; and
- seven (7) percent for large corporate underpayments.