| |
(a)(2)
Underpayment Rates |
(c)(1)
Underpayment Rates |
 |
January 1 – March 31, 1990 |
11% |
N/A |
April 1 – June 30, 1990 |
11% |
N/A |
July 1 – September 30, 1990 |
11% |
N/A |
October 1 – December 31, 1990 |
11% |
N/A |
January 1 – March 31, 1991 |
11% |
13% |
April 1 – June 30, 1991 |
10% |
12% |
July 1 – September 30, 1991 |
10% |
12% |
October 1 – December 31, 1991 |
10% |
12% |
January 1 – March 31, 1992 |
9% |
11% |
April 1 – June 30, 1992 |
8% |
10% |
July 1 – September 30, 1992 |
8% |
10% |
October 1 – December 31, 1992 |
7% |
9% |
January 1 – March 31, 1993 |
7% |
9% |
April 1 – June 30, 1993 |
7% |
9% |
July 1 – September 30, 1993 |
7% |
9% |
October 1 – December 31, 1993 |
7% |
9% |
January 1 – March 31, 1994 |
7% |
9% |
April 1 – June 30, 1994 |
7% |
9% |
July 1 – September 30, 1994 |
8% |
10% |
October 1 – December 31, 1994 |
9% |
11% |
January 1 – March 31, 1995 |
9% |
11% |
April 1 – June 30, 1995 |
10% |
12% |
July 1 – September 30, 1995 |
9% |
11% |
October 1 – December 31, 1995 |
9% |
11% |
January 1 – March 31, 1996 |
9% |
11% |
April 1 – June 30, 1996 |
8% |
10% |
July 1 – September 30, 1996 |
9% |
11% |
October 1 – December 31, 1996 |
9% |
11% |
January 1 – March 31, 1997 |
9% |
11% |
April 1 – June 30, 1997 |
9% |
11% |
July 1 – September 30, 1997 |
9% |
11% |
October 1 – December 31, 1997 |
9% |
11% |
January 1 – March 31, 1998 |
9% |
11% |
April 1 – June 30, 1998 |
8% |
10% |
July 1 – September 30, 1998
|
8% |
10% |
October 1 – December 31, 1998
|
8% |
10% |
January 1 – March 31, 1999
|
7% |
9% |
|
8% |
10% |
July 1 – September 30, 1999
|
8% |
10% |
October 1 – December 31, 1999
|
8% |
10% |
January 1 – March 31, 2000
|
8% |
10% |
|
9% |
11% |
July 1 – September 30, 2000
|
9% |
11% |
October 1 – December 31, 2000
|
9% |
11% |
January 1– March 31, 2001
|
9% |
11% |
|
8% |
10% |
July 1 – September 30, 2001
|
7% |
9% |
October 1 – December 31, 2001
|
7% |
9% |
January 1 – March 31, 2002
|
6% |
8% |
|
6% |
8% |
July 1 – September 30, 2002
|
6% |
8% |
October 1 – December 31, 2002
|
6% |
8% |
January 1 – March 31, 2003
|
5% |
7% |
|
5% |
7% |
July 1 – September 30, 2003
|
5% |
7% |
October 1 – December 31, 2003
|
4% |
6% |
January 1 – March 31, 2004
|
4% |
6% |
|
5% |
7% |
July 1 – September 30, 2004
|
4% |
6% |
October 1 – December 31, 2004
|
5% |
7% |
January 1 – March 31, 2005
|
5% |
7% |
|
6% |
8% |
July 1 – September 30, 2005
|
6% |
8% |
October 1 – December 31, 2005
|
7% |
9% |
January 1 – March 31, 2006
|
7% |
9% |
|
7% |
9% |
July 1 – September 30, 2006
|
8% |
10% |
October 1 – December 31. 2006
|
8% |
10% |
January 1 – March 31, 2007
|
8% |
10% |
|
8% |
10% |
July 1 – September 30, 2007
|
8% |
10% |
October 1 – December 31, 2007
|
8% |
10% |
January 1 – March 31, 2008
|
7% |
9% |
|
6% |
8% |
July 1 – September 30, 2008
|
5% |
7% |
October 1 – December 31, 2008
|
6% |
8% |
January 1 – March 31, 2009
|
5% |
7% |
|
4% |
6% |
July 1 – September 30, 2009
|
4% |
6% |
October 1 – December 31, 2009
|
4% |
6% |
Print This Page 
Text Size 
E-mail This Page
