Federal IRS Underpayment Interest Rates

Year

Qtr 1

1/1 - 3/31

Qtr 2

4/1 - 6/30

Qtr 3

7/1 - 9/30

Qtr 4

10/1 - 12/31

2017 4% 4% 4%  

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%

1985

13%

13%

11%

11%

1984

11%

11%

11%

11%

1983

16%

16%

11%

11%