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
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