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IRC 6621(a)(2) Underpayment Rates Table

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Table Of Interest Rates
IRC 6621(a)(2) Underpayment Rates
January 1, 1990 – June 30, 2009

Date

Interest Rate

Date

Interest Rate

Jan 1, 1990 - Mar 31, 1990

11%

Oct 1, 1999 - Dec 31, 1999

8%

Apr 1, 1990 - Jun 30, 1990

11%

Jan 1, 2000 - Mar 31, 2000

8%

Jul 1, 1990 - Sep 30, 1990

11%

Apr 1, 2000 - Jun 30, 2000

9%

Oct 1, 1990 - Dec 31, 1990

11%

Jul 1, 2000 - Sep 30, 2000

9%

Jan 1, 1991 - Mar 31, 1991

11%

Oct 1, 2000 - Dec 31, 2000

9%

Apr 1, 1991 - Jun 30, 1991

10%

Jan 1, 2001 - Mar 31, 2001

9%

Jul 1, 1991 - Sep 30, 1991

10%

Apr 1, 2001 - Jun 30, 2001

8%

Oct 1, 1991 - Dec 31, 1991

10%

Jul 1, 2001 - Sep 30, 2001

7%

Jan 1, 1992 - Mar 31, 1992

9%

Oct 1, 2001 - Dec 31, 2001

7%

Apr 1, 1992 - Jun 30, 1992

8%

Jan 1, 2002 - Mar 31, 2002

6%

Jul 1, 1992 - Sep 30, 1992

8%

Apr 1, 2002 - Jun 30, 2002

6%

Oct 1, 1992 - Dec 31, 1992

7%

Jul 1, 2002 - Sep 30, 2002

6%

Jan 1, 1993 - Mar 31, 1993

7%

Oct 1, 2002 - Dec 31, 2002

6%

Apr 1, 1993 - Jun 30, 1993

7%

Jan 1, 2003 - Mar 31, 2003

5%

Jul 1, 1993 - Sep 30, 1993

7%

Apr 1, 2003 - Jun 30, 2003

5%

Oct 1, 1993 - Dec 31, 1993

7%

Jul 1, 2003 - Sep 30, 2003

5%

Jan 1, 1994 - Mar 31, 1994

7%

Oct 1, 2003 - Dec 31, 2003

4%

Apr 1, 1994 - Jun 30, 1994

7%

Jan 1, 2004 - Mar 31, 2004

4%

Jul 1, 1994 - Sep 30, 1994

8%

Apr 1, 2004 - Jun 30, 2004

5%

Oct 1, 1994 - Dec 31, 1994

9%

Jul 1, 2004 - Sep 30, 2004

4%

Jan 1, 1995 - Mar 31, 1995

9%

Oct 1, 2004 - Dec 31, 2004

5%

Apr 1, 1995 - Jun 30, 1995

10%

Jan 1, 2005 - Mar 31, 2005

5%

Jul 1, 1995 - Sep 30, 1995

9%

Apr 1, 2005 - Jun 30, 2005

6%

Oct 1, 1995 - Dec 31, 1995

9%

Jul 1, 2005 - Sep 30, 2005

6%

Jan 1, 1996 - Mar 31, 1996

9%

Oct 1, 2005 - Dec 31, 2005

7%

Apr 1, 1996 - Jun 30, 1996

8%

Jan 1, 2006 - Mar 31, 2006

7%

Jul 1, 1996 - Sep 30, 1996

9%

Apr 1, 2006 - Jun 30, 2006

7%

Oct 1, 1996 - Dec 31, 1996

9%

Jul 1, 2006 - Sep 30, 2006

8%

Jan 1, 1997 - Mar 31, 1997

9%

Oct 1, 2006 - Dec 31, 2006

8%

Apr 1, 1997 - Jun 30, 1997

9%

Jan 1, 2007 - Mar 31, 2007

8%

Jul 1, 1997 - Sep 30, 1997

9%

Apr 1, 2007-Jun 30, 2007

8%

Oct 1, 1997 - Dec 31, 1997

9%

Jul 1, 2007 - Sep 30, 2007

8%

Jan 1, 1998 - Mar 31, 1998

9%

Oct 1, 2007 - Dec 31, 2007

8%

Apr 1, 1998 - Jun 30, 1998

8%

Jan 1, 2008 - Mar 31, 2008

7%

Jul 1, 1998 - Sep 30, 1998

8%

Apr 1, 2008 - Jun 30, 2008

6%

Oct 1, 1998 - Dec 31, 1998

8%

Jul 1, 2008 - Sep 30, 2008

5%

Jan 1, 1999 - Mar 31, 1999

7%

Oct 1, 2008 - Dec 31, 2008

6%

Apr 1, 1999 - Jun 30, 1999

8%

Jan 1, 2009 - Mar 31, 2009

5%

Jul 1, 1999 - Sep 30, 1999

8%

Apr 1, 2009 - Jun 30, 2009

4%