https://statuterates.com/rates/irs-underpayment/ Recorded effective-date updates for IRS Underpayment Interest Rate (§6621), with links to cited sources and full history. en Tue, 25 Aug 2026 02:51:13 GMT https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2026-07-01 Wed, 01 Jul 2026 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 7% per year effective 2026-07-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2026-04-01 Wed, 01 Apr 2026 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 6% per year effective 2026-04-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2026-01-01 Thu, 01 Jan 2026 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 7% per year effective 2026-01-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2025-10-01 Wed, 01 Oct 2025 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 7% per year effective 2025-10-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2025-07-01 Tue, 01 Jul 2025 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 7% per year effective 2025-07-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2025-04-01 Tue, 01 Apr 2025 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 7% per year effective 2025-04-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2025-01-01 Wed, 01 Jan 2025 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 7% per year effective 2025-01-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2024-10-01 Tue, 01 Oct 2024 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 8% per year effective 2024-10-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2024-07-01 Mon, 01 Jul 2024 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 8% per year effective 2024-07-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2024-04-01 Mon, 01 Apr 2024 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 8% per year effective 2024-04-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2024-01-01 Mon, 01 Jan 2024 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 8% per year effective 2024-01-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2023-10-01 Sun, 01 Oct 2023 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 8% per year effective 2023-10-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2023-07-01 Sat, 01 Jul 2023 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 7% per year effective 2023-07-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2023-04-01 Sat, 01 Apr 2023 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 7% per year effective 2023-04-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2023-01-01 Sun, 01 Jan 2023 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 7% per year effective 2023-01-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2022-10-01 Sat, 01 Oct 2022 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 6% per year effective 2022-10-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2022-07-01 Fri, 01 Jul 2022 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 5% per year effective 2022-07-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2022-04-01 Fri, 01 Apr 2022 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 4% per year effective 2022-04-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2022-01-01 Sat, 01 Jan 2022 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 3% per year effective 2022-01-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2021-10-01 Fri, 01 Oct 2021 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 3% per year effective 2021-10-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2021-07-01 Thu, 01 Jul 2021 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 3% per year effective 2021-07-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2021-04-01 Thu, 01 Apr 2021 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 3% per year effective 2021-04-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2021-01-01 Fri, 01 Jan 2021 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 3% per year effective 2021-01-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2020-10-01 Thu, 01 Oct 2020 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 3% per year effective 2020-10-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2020-07-01 Wed, 01 Jul 2020 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 3% per year effective 2020-07-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2020-04-01 Wed, 01 Apr 2020 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 5% per year effective 2020-04-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2020-01-01 Wed, 01 Jan 2020 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 5% per year effective 2020-01-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2019-10-01 Tue, 01 Oct 2019 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 5% per year effective 2019-10-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2019-07-01 Mon, 01 Jul 2019 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 5% per year effective 2019-07-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2019-04-01 Mon, 01 Apr 2019 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 6% per year effective 2019-04-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2019-01-01 Tue, 01 Jan 2019 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 6% per year effective 2019-01-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2018-10-01 Mon, 01 Oct 2018 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 5% per year effective 2018-10-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2018-07-01 Sun, 01 Jul 2018 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 5% per year effective 2018-07-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2018-04-01 Sun, 01 Apr 2018 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 5% per year effective 2018-04-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2018-01-01 Mon, 01 Jan 2018 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 4% per year effective 2018-01-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2017-10-01 Sun, 01 Oct 2017 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 4% per year effective 2017-10-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2017-07-01 Sat, 01 Jul 2017 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 4% per year effective 2017-07-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2017-04-01 Sat, 01 Apr 2017 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 4% per year effective 2017-04-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/ https://statuterates.com/rates/irs-underpayment/ irs-underpayment@2017-01-01 Sun, 01 Jan 2017 12:00:00 GMT IRS Underpayment Interest Rate (§6621) is 4% per year effective 2017-01-01 (published value). Provenance and history: https://statuterates.com/rates/irs-underpayment/