IRS Interest Rates for Late Payment
Year |
Qtr 1 |
Qtr 2 |
Qtr 3 |
Qtr 4 |
|
1/1 - 3/31 |
4/1 - 6/30 |
7/1 - 9/30 |
10/1 - 12/31 |
2018 |
4% |
5% |
5% |
5% |
2017 |
4% |
4% |
4% |
5% |
2016 |
3% |
4% |
4% |
4% |
2015 |
3% |
3% |
3% |
3% |
2014 |
3% |
3% |
3% |
3% |
2013 |
3% |
3% |
3% |
3% |
2012 |
3% |
3% |
3% |
3% |
2011 |
3% |
4% |
4% |
3% |
2010 |
4% |
4% |
4% |
4% |
2009 |
5% |
4% |
4% |
4% |
2008 |
7% |
6% |
5% |
6% |
2007 |
8% |
8% |
8% |
8% |
2006 |
7% |
7% |
8% |
8% |
2005 |
5% |
6% |
6% |
7% |
2004 |
4% |
5% |
4% |
5% |
2003 |
5% |
5% |
5% |
4% |
2002 |
6% |
6% |
6% |
6% |
2001 |
9% |
8% |
7% |
7% |
2000 |
8% |
9% |
9% |
9% |
1999 |
7% |
8% |
8% |
8% |
1998 |
8% |
7% |
7% |
7% |
1997 |
8% |
8% |
8% |
8% |
1996 |
8% |
7% |
8% |
8% |
1995 |
8% |
9% |
8% |
8% |
1994 |
6% |
6% |
7% |
8% |
1993 |
6% |
6% |
6% |
6% |
1992 |
8% |
7% |
7% |
6% |
1991 |
10% |
9% |
9% |
9% |
1990 |
10% |
10% |
10% |
10% |
1989 |
10% |
11% |
11% |
10% |
1988 |
10% |
9% |
9% |
10% |
1987 |
8% |
8% |
8% |
9% |
1986 |
10% |
10% |
9% |
9% |