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2006 IRS Interest Rates |
|
|
|
IRS
Interest Rates - First Quarter 2006 |
Amount |
|
Paid on overpayments by individuals |
7% |
| Charged on underpayments by individuals | 7% |
|
Paid on overpayments by corporations |
6% |
| Paid on corporate overpayments exceeding $10,000 | 4.5% |
| Charged on underpayments by corporations | 7% |
|
Charged on corporate underpayments exceeding $100,000 |
9% |