IRS: Interest Rates Decreasing for Q2 2026
Interest rates for the second quarter will drop, the IRS recently announced.
According to Revenue Ruling 2026-5, the rates for April, May and June of 2026 will be:
- Overpayments — 6% (down from 7%)
- Corporate overpayments — 5% (down from 6%)
- Corporate overpayments, for the portion exceeding $10,000 — 3.5% (down from 4.5%)
- Underpayments — 6% (down from 7%), and
- Large corporate underpayments — 8% (down from 9%).
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