IR-2018-136, June 8, 2018
WASHINGTON ―The Internal Revenue Service today announced that interest rates will remain the same for the calendar quarter beginning July 1, 2018, as they were in the quarter that began on April 1. The rates will be:
- 5 percent for overpayments, 4 percent in the case of a corporation;
- 2.5 percent for the portion of a corporate overpayment exceeding $10,000;
- 5 percent for underpayments; and
- 7 percent for large corporate underpayments.
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