IR-2021-173, August 25, 2021
WASHINGTON — The Internal Revenue Service today announced that interest rates will remain the same for the calendar quarter beginning October 1, 2021. The rates will be:
- 3% for overpayments (2% in the case of a corporation);
- 0.5 % for the portion of a corporate overpayment exceeding $10,000;
- 3% percent for underpayments; and
- 5% percent for large corporate underpayments.