Interest Rates Unchanged for 1st Quarter of 2018

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By Michael Trimarchi

Interest rates for tax underpayments and overpayments are to remain the same for the three-month quarter starting Jan. 1, the Internal Revenue Service said Dec. 5 in a news release ( IR-2017-200).

The rates are 4 percent for overpayments and underpayments and 3 percent for corporate overpayments; 1.5 percent for the part of a corporate overpayment exceeding $10,000; and 6 percent for large corporate underpayments.

The quarterly rates issued by the IRS have held steady for the past year.

To contact the reporter on this story: Michael Trimarchi in Washington at To contact the editor on this story: Michael Baer at

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