The interest rate you pay on underpayments and the rate the IRS pays you on overpayments (after a set period) is set quarterly. The rates for the second quarter of 2019 are unchanged from the first quarter (e.g., 6% on overpayments and underpayments for individuals).
Barbara Weltman
Big Ideas for Small Business, Inc.
Subscribe and download our eBook, "150+ Tax Deductions for Small Business A to Z."
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