IRC 6621 Table of Underpayment Rates
Date |
(a)(2) |
(c)(1) |
April 1 – June 30, 2013 |
3% |
5% |
January 1 – March 31, 2013 |
3% |
5% |
October 1 – December 31, 2012 |
3% |
5% |
July 1 – September 30, 2012 |
3% |
5% |
April 1 – June 30, 2012 |
3% |
5% |
January 1 – March 31, 2012 |
3% |
5% |
October 1 – December 31, 2011 |
3% |
5% |
July 1 – September 30, 2011 |
4% |
6% |
|
April 1 – June 30, 2011 |
4% |
6% |
|
January 1 – March 31, 2011 |
3% |
5% |
|
October 1 – December 31, 2010 |
4% |
6% |
|
July 1 – September 30, 2010 |
4% |
6% |
|
April 1 – June 30, 2010 |
4% |
6% |
January 1 – March 31, 2010 |
4% |
6% |
October 1 – December 31, 2009 |
4% |
6% |
July 1 – September 30, 2009 |
4% |
6% |
April 1 – June 30, 2009 |
4% |
6% |
January 1 – March 31, 2009 |
5% |
7% |
October 1 – December 31, 2008 |
6% |
8% |
July 1 – September 30, 2008 |
5% |
7% |
April 1 – June 30, 2008 |
6% |
8% |
January 1 – March 31, 2008 |
7% |
9% |
October 1 – December 31, 2007 |
8% |
10% |
July 1 – September 30, 2007 |
8% |
10% |
April 1 – June 30, 2007 |
8% |
10% |
January 1 – March 31, 2007 |
8% |
10% |
October 1 – December 31. 2006 |
8% |
10% |
July 1 – September 30, 2006 |
8% |
10% |
April 1 – June 30, 2006 |
7% |
9% |
January 1 – March 31, 2006 |
7% |
9% |
October 1 – December 31, 2005 |
7% |
9% |
July 1 – September 30, 2005 |
6% |
8% |
April 1 – June 30, 2005 |
6% |
8% |
January 1 – March 31, 2005 |
5% |
7% |
October 1 – December 31, 2004 |
5% |
7% |
July 1 – September 30, 2004 |
4% |
6% |
April 1 – June 30, 2004 |
5% |
7% |
January 1 – March 31, 2004 |
4% |
6% |
October 1 – December 31, 2003 |
4% |
6% |
July 1 – September 30, 2003 |
5% |
7% |
April 1 – June 30, 2003 |
5% |
7% |
January 1 – March 31, 2003 |
5% |
7% |
October 1 – December 31, 2002 |
6% |
8% |
July 1 – September 30, 2002 |
6% |
8% |
April 1 – June 30, 2002 |
6% |
8% |
January 1 – March 31, 2002 |
6% |
8% |
October 1 – December 31, 2001 |
7% |
9% |
July 1 – September 30, 2001 |
7% |
9% |
April 1 – June 30, 2001 |
8% |
10% |
January 1– March 31, 2001 |
9% |
11% |
October 1 – December 31, 2000 |
9% |
11% |
July 1 – September 30, 2000 |
9% |
11% |
April 1 – June 30, 2000 |
9% |
11% |
January 1 – March 31, 2000 |
8% |
10% |
October 1 – December 31, 1999 |
8% |
10% |
July 1 – September 30, 1999 |
8% |
10% |
April 1 – June 30, 1999 |
8% |
10% |
January 1 – March 31, 1999 |
7% |
9% |
October 1 – December 31, 1998 |
8% |
10% |
July 1 – September 30, 1998 |
8% |
10% |
April 1 – June 30, 1998 |
8% |
10% |
January 1 – March 31, 1998 |
9% |
11% |
October 1 – December 31, 1997 |
9% |
11% |
July 1 – September 30, 1997 |
9% |
11% |
April 1 – June 30, 1997 |
9% |
11% |
January 1 – March 31, 1997 |
9% |
11% |
October 1 – December 31, 1996 |
9% |
11% |
July 1 – September 30, 1996 |
9% |
11% |
April 1 – June 30, 1996 |
8% |
10% |
January 1 – March 31, 1996 |
9% |
11% |
October 1 – December 31, 1995 |
9% |
11% |
July 1 – September 30, 1995 |
9% |
11% |
April 1 – June 30, 1995 |
10% |
12% |
January 1 – March 31, 1995 |
9% |
11% |
October 1 – December 31, 1994 |
9% |
11% |
July 1 – September 30, 1994 |
8% |
10% |
April 1 – June 30, 1994 |
7% |
9% |
January 1 – March 31, 1994 |
7% |
9% |
October 1 – December 31, 1993 |
7% |
9% |
July 1 – September 30, 1993 |
7% |
9% |
April 1 – June 30, 1993 |
7% |
9% |
January 1 – March 31, 1993 |
7% |
9% |
October 1 – December 31, 1992 |
7% |
9% |
July 1 – September 30, 1992 |
8% |
10% |
April 1 – June 30, 1992 |
8% |
10% |
January 1 – March 31, 1992 |
9% |
11% |
October 1 – December 31, 1991 |
10% |
12% |
July 1 – September 30, 1991 |
10% |
12% |
April 1 – June 30, 1991 |
10% |
12% |
January 1 – March 31, 1991 |
11% |
13% |
October 1 – December 31, 1990 |
11% |
N/A |
July 1 – September 30, 1990 |
11% |
N/A |
April 1 – June 30, 1990 |
11% |
N/A |
January 1 – March 31, 1990 |
11% |
N/A |
