IRS Interest Rates Remain the Same for the First Quarter of 2014

Interest rates will remain the same for the calendar quarter beginning Jan. 1, 2014: 

• Three (3) percent for over-payments [two (2) percent in the case of a corporation].
  
• Three (3) percent for underpayments.
  
• Five (5) percent for large corporate underpayments. 
  
• One-half (0.5) percent for the portion of a corporate over-payment exceeding $10,000.