IRS Quarterly Interest Rates Remain Same for 1st Quarter 2014

IRS has announced the interest rates for the 1st quarter of 2014.  The rates remain the same across the board as:

-    3% for most overpayments (2% for corporation overpayments)
-    3% for underpayments
-    5% for large corporate underpayments
-    0.5% for corporate overpayments exceeding $10,000

These rates have not changed since October 1, 2011, and now continue through March 31, 2014 (through April 15, 2014 for purposes of Form 2210).

Revenue Ruling 2013-25