{
  "api_version": "v1",
  "generated_at": "2026-07-10T02:55:46.441Z",
  "attribution": "Source values are U.S. federal government works (public domain). Compiled by StatuteRates.",
  "license": "Compiled dataset offered for reference; values trace to official public-domain sources (see each record).",
  "data": {
    "generated_at": "2026-07-10T02:55:46.441Z",
    "slug": "irs-overpayment-corporate",
    "name": "IRS Overpayment Interest Rate — Corporate",
    "entity_type": "rate_series",
    "jurisdiction": "US",
    "region": "North America",
    "locale": null,
    "metadata": {
      "authority": "IRS",
      "statute": "26 U.S.C. §6621",
      "category_label": "Corporate overpayment"
    },
    "metrics": [
      "annual_rate"
    ],
    "latest": {
      "annual_rate": {
        "metric": "annual_rate",
        "value": 6,
        "value_text": "6%",
        "unit": "percent_per_annum",
        "effective_date": "2026-07-01",
        "source_id": "irs-6621",
        "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
        "retrieved_at": "2026-07-10T02:55:46.408Z",
        "confidence": "high",
        "method": "html-table",
        "notes": "IRS §6621 3Q2026 (Corporate overpayment)."
      }
    },
    "history": {
      "annual_rate": [
        {
          "metric": "annual_rate",
          "value": 6,
          "value_text": "6%",
          "unit": "percent_per_annum",
          "effective_date": "2026-07-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 3Q2026 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 5,
          "value_text": "5%",
          "unit": "percent_per_annum",
          "effective_date": "2026-04-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 2Q2026 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 6,
          "value_text": "6%",
          "unit": "percent_per_annum",
          "effective_date": "2026-01-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 1Q2026 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 6,
          "value_text": "6%",
          "unit": "percent_per_annum",
          "effective_date": "2025-10-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 4Q2025 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 6,
          "value_text": "6%",
          "unit": "percent_per_annum",
          "effective_date": "2025-07-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 3Q2025 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 6,
          "value_text": "6%",
          "unit": "percent_per_annum",
          "effective_date": "2025-04-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 2Q2025 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 6,
          "value_text": "6%",
          "unit": "percent_per_annum",
          "effective_date": "2025-01-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 1Q2025 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 7,
          "value_text": "7%",
          "unit": "percent_per_annum",
          "effective_date": "2024-10-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 4Q2024 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 7,
          "value_text": "7%",
          "unit": "percent_per_annum",
          "effective_date": "2024-07-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 3Q2024 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 7,
          "value_text": "7%",
          "unit": "percent_per_annum",
          "effective_date": "2024-04-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 2Q2024 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 7,
          "value_text": "7%",
          "unit": "percent_per_annum",
          "effective_date": "2024-01-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 1Q2024 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 7,
          "value_text": "7%",
          "unit": "percent_per_annum",
          "effective_date": "2023-10-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 4Q2023 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 6,
          "value_text": "6%",
          "unit": "percent_per_annum",
          "effective_date": "2023-07-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 3Q2023 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 6,
          "value_text": "6%",
          "unit": "percent_per_annum",
          "effective_date": "2023-04-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 2Q2023 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 6,
          "value_text": "6%",
          "unit": "percent_per_annum",
          "effective_date": "2023-01-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 1Q2023 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 5,
          "value_text": "5%",
          "unit": "percent_per_annum",
          "effective_date": "2022-10-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 4Q2022 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 4,
          "value_text": "4%",
          "unit": "percent_per_annum",
          "effective_date": "2022-07-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 3Q2022 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 3,
          "value_text": "3%",
          "unit": "percent_per_annum",
          "effective_date": "2022-04-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 2Q2022 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 2,
          "value_text": "2%",
          "unit": "percent_per_annum",
          "effective_date": "2022-01-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 1Q2022 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 2,
          "value_text": "2%",
          "unit": "percent_per_annum",
          "effective_date": "2021-10-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 4Q2021 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 2,
          "value_text": "2%",
          "unit": "percent_per_annum",
          "effective_date": "2021-07-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 3Q2021 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 2,
          "value_text": "2%",
          "unit": "percent_per_annum",
          "effective_date": "2021-04-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 2Q2021 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 2,
          "value_text": "2%",
          "unit": "percent_per_annum",
          "effective_date": "2021-01-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 1Q2021 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 2,
          "value_text": "2%",
          "unit": "percent_per_annum",
          "effective_date": "2020-10-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 4Q2020 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 2,
          "value_text": "2%",
          "unit": "percent_per_annum",
          "effective_date": "2020-07-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 3Q2020 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 4,
          "value_text": "4%",
          "unit": "percent_per_annum",
          "effective_date": "2020-04-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 2Q2020 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 4,
          "value_text": "4%",
          "unit": "percent_per_annum",
          "effective_date": "2020-01-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 1Q2020 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 4,
          "value_text": "4%",
          "unit": "percent_per_annum",
          "effective_date": "2019-10-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 4Q2019 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 4,
          "value_text": "4%",
          "unit": "percent_per_annum",
          "effective_date": "2019-07-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 3Q2019 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 5,
          "value_text": "5%",
          "unit": "percent_per_annum",
          "effective_date": "2019-04-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 2Q2019 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 5,
          "value_text": "5%",
          "unit": "percent_per_annum",
          "effective_date": "2019-01-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 1Q2019 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 4,
          "value_text": "4%",
          "unit": "percent_per_annum",
          "effective_date": "2018-10-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 4Q2018 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 4,
          "value_text": "4%",
          "unit": "percent_per_annum",
          "effective_date": "2018-07-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 3Q2018 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 4,
          "value_text": "4%",
          "unit": "percent_per_annum",
          "effective_date": "2018-04-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 2Q2018 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 3,
          "value_text": "3%",
          "unit": "percent_per_annum",
          "effective_date": "2018-01-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 1Q2018 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 3,
          "value_text": "3%",
          "unit": "percent_per_annum",
          "effective_date": "2017-10-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 4Q2017 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 3,
          "value_text": "3%",
          "unit": "percent_per_annum",
          "effective_date": "2017-07-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 3Q2017 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 3,
          "value_text": "3%",
          "unit": "percent_per_annum",
          "effective_date": "2017-04-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 2Q2017 (Corporate overpayment)."
        },
        {
          "metric": "annual_rate",
          "value": 3,
          "value_text": "3%",
          "unit": "percent_per_annum",
          "effective_date": "2017-01-01",
          "source_id": "irs-6621",
          "source_url": "https://www.irs.gov/payments/quarterly-interest-rates",
          "retrieved_at": "2026-07-10T02:55:46.408Z",
          "confidence": "high",
          "method": "html-table",
          "notes": "IRS §6621 1Q2017 (Corporate overpayment)."
        }
      ]
    }
  }
}