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IRS Factor Tables

Adapted From Rev. Proc. 95-17

3% to 13% 366 Day Years

Only including tables for whole percentage rates up to 92 days

Table 59
3.0% Compound Rate---Leap Year

Days---Factor

Days---Factor

1---0.000081967
2---0.000163941
3---0.000245922
4---0.000327909
5---0.000409903
6---0.000491904
7---0.000573912
8---0.000655926
9---0.000737947
10---0.000819975
11---0.000902009
12---0.000984050
13---0.001066098
14---0.001148153
15---0.001230214
16---0.001312282
17---0.001394357
18---0.001476438
19---0.001558526
20---0.001640621
21---0.001722723
22---0.001804832
23---0.001886947
24---0.001969069
25---0.002051197
26---0.002133333
27---0.002215475
28---0.002297623
29---0.002379779
30---0.002461941
31---0.002544110
32---0.002626286
33---0.002708468
34---0.002790658
35---0.002872854
36---0.002955056
37---0.003037266
38---0.003119482
39---0.003201705
40---0.003283934
41---0.003366171
42---0.003448414
43---0.003530664
44---0.003612920
45---0.003695184
46---0.003777454

47---0.003859731
48---0.003942014
49---0.004024305
50---0.004106602
51---0.004188906
52---0.004271216
53---0.004353533
54---0.004435858
55---0.004518188
56---0.004600526
57---0.004682870
58---0.004765221
59---0.004847579
60---0.004929944
61---0.005012315
62---0.005094693
63---0.005177078
64---0.005259469
65---0.005341868
66---0.005424273
67---0.005506685
68---0.005589103
69---0.005671528
70---0.005753961
71---0.005836399
72---0.005918845
73---0.006001297
74---0.006083757
75---0.006166222
76---0.006248695
77---0.006331174
78---0.006413661
79---0.006496154
80---0.006578653
81---0.006661160
82---0.006743673
83---0.006826193
84---0.006908720
85---0.006991253
86---0.007073793
87---0.007156340
88---0.007238894
89---0.007321455
90---0.007404022
91---0.007486596
92---0.007569177

Table 61
4.0% Compound Rate---Leap Year

Days---Factor

Days---Factor

1---0.000109290
2---0.000218591
3---0.000327905
4---0.000437230
5---0.000546568
6---0.000655917
7---0.000765278
8---0.000874651
9---0.000984037
10---0.001093434
11---0.001202843
12---0.001312264
13---0.001421697
14---0.001531142
15---0.001640599
16---0.001750068
17---0.001859549
18---0.001969042
19---0.002078546
20---0.002188063
21---0.002297592
22---0.002407133
23---0.002516685
24---0.002626250
25---0.002735827
26---0.002845415
27---0.002955016
28---0.003064628
29---0.003174253
30---0.003283890
31---0.003393538
32---0.003503199
33---0.003612871
34---0.003722556
35---0.003832252
36---0.003941960
37---0.004051681
38---0.004161413
39---0.004271158
40---0.004380914
41---0.004490683
42---0.004600463
43---0.004710255
44---0.004820060
45---0.004929876
46---0.005039705

47---0.005149545
48---0.005259397
49---0.005369262
50---0.005479138
51---0.005589027
52---0.005698927
53---0.005808839
54---0.005918764
55---0.006028700
56---0.006138649
57---0.006248609
58---0.006358582
59---0.006468566
60---0.006578563
61---0.006688572
62---0.006798592
63---0.006908625
64---0.007018670
65---0.007128726
66---0.007238795
67---0.007348876
68---0.007458968
69---0.007569073
70---0.007679190
71---0.007789319
72---0.007899460
73---0.008009613
74---0.008119778
75---0.008229955
76---0.008340144
77---0.008450345
78---0.008560558
79---0.008670783
80---0.008781021
81---0.008891270
82---0.009001531
83---0.009111805
84---0.009222090
85---0.009332388
86---0.009442697
87---0.009553019
88---0.009663352
89---0.009773698
90---0.009884056
91---0.009994426
92---0.010104808

Table 63
5.0% Compound Rate---Leap Year

Days---Factor

Days---Factor

1---0.000136612
2---0.000273243
3---0.000409892
4---0.000546560
5---0.000683247
6---0.000819952
7---0.000956676
8---0.001093419
9---0.001230180
10---0.001366960
11---0.001503759
12---0.001640577
13---0.001777413
14---0.001914268
15---0.002051141
16---0.002188033
17---0.002324944
18---0.002461874
19---0.002598822
20---0.002735789
21---0.002872775
22---0.003009780
23---0.003146803
24---0.003283845
25---0.003420905
26---0.003557985
27---0.003695083
28---0.003832200
29---0.003969335
30---0.004106489
31---0.004243662
32---0.004380854
33---0.004518065
34---0.004655294
35---0.004792542
36---0.004929809
37---0.005067094
38---0.005204398
39---0.005341721
40---0.005479063
41---0.005616424
42---0.005753803
43---0.005891201
44---0.006028618
45---0.006166053
46---0.006303508

47---0.006440981
48---0.006578473
49---0.006715984
50---0.006853513
51---0.006991061
52---0.007128629
53---0.007266214
54---0.007403819
55---0.007541443
56---0.007679085
57---0.007816746
58---0.007954426
59---0.008092124
60---0.008229842
61---0.008367578
62---0.008505333
63---0.008643107
64---0.008780900
65---0.008918712
66---0.009056542
67---0.009194391
68---0.009332260
69---0.009470146
70---0.009608052
71---0.009745977
72---0.009883920
73---0.010021883
74---0.010159864
75---0.010297864
76---0.010435882
77---0.010573920
78---0.010711977
79---0.010850052
80---0.010988146
81---0.011126259
82---0.011264391
83---0.011402542
84---0.011540712
85---0.011678901
86---0.011817108
87---0.011955335
88---0.012093580
89---0.012231844
90---0.012370127
91---0.012508429
92---0.012646750

Table 65
6.0% Compound Rate---Leap Year

Days---Factor

Days---Factor

1---0.000163934
2---0.000327896
3---0.000491884
4---0.000655899
5---0.000819941
6---0.000984010
7---0.001148106
8---0.001312228
9---0.001476378
10---0.001640554
11---0.001804758
12---0.001968988
13---0.002133245
14---0.002297529
15---0.002461840
16---0.002626178
17---0.002790543
18---0.002954935
19---0.003119354
20---0.003283800
21---0.003448272
22---0.003612772
23---0.003777299
24---0.003941853
25---0.004106433
26---0.004271041
27---0.004435675
28---0.004600337
29---0.004765026
30---0.004929741
31---0.005094484
32---0.005259253
33---0.005424050
34---0.005588873
35---0.005753724
36---0.005918602
37---0.006083506
38---0.006248438
39---0.006413397
40---0.006578383
41---0.006743396
42---0.006908436
43---0.007073502
44---0.007238596
45---0.007403718
46---0.007568866

47---0.007734041
48---0.007899243
49---0.008064473
50---0.008229729
51---0.008395013
52---0.008560323
53---0.008725661
54---0.008891026
55---0.009056418
56---0.009221837
57---0.009387283
58---0.009552757
59---0.009718257
60---0.009883785
61---0.010049339
62---0.010214921
63---0.010380530
64---0.010546166
65---0.010711830
66---0.010877520
67---0.011043238
68---0.011208982
69---0.011374754
70---0.011540554
71---0.011706380
72---0.011872233
73---0.012038114
74---0.012204022
75---0.012369957
76---0.012535919
77---0.012701909
78---0.012867926
79---0.013033969
80---0.013200041
81---0.013366139
82---0.013532265
83---0.013698417
84---0.013864597
85---0.014030805
86---0.014197039
87---0.014363301
88---0.014529590
89---0.014695907
90---0.014862250
91---0.015028621
92---0.015195019

Table 67
7.0% Compound Rate---Leap Year

Days---Factor

Days---Factor

1---0.000191257
2---0.000382550
3---0.000573880
4---0.000765247
5---0.000956650
6---0.001148090
7---0.001339566
8---0.001531079
9---0.001722629
10---0.001914215
11---0.002105838
12---0.002297498
13---0.002489194
14---0.002680927
15---0.002872696
16---0.003064503
17---0.003256346
18---0.003448225
19---0.003640142
20---0.003832095
21---0.004024084
22---0.004216111
23---0.004408174
24---0.004600274
25---0.004792411
26---0.004984584
27---0.005176794
28---0.005369041
29---0.005561325
30---0.005753645
31---0.005946003
32---0.006138397
33---0.006330827
34---0.006523295
35---0.006715800
36---0.006908341
37---0.007100919
38---0.007293534
39---0.007486186
40---0.007678874
41---0.007871600
42---0.008064362
43---0.008257161
44---0.008449997
45---0.008642870
46---0.008835780

47---0.009028727
48---0.009221710
49---0.009414731
50---0.009607788
51---0.009800883
52---0.009994014
53---0.010187182
54---0.010380388
55---0.010573630
56---0.010766909
57---0.010960225
58---0.011153578
59---0.011346968
60---0.011540395
61---0.011733859
62---0.011927360
63---0.012120898
64---0.012314473
65---0.012508085
66---0.012701734
67---0.012895420
68---0.013089144
69---0.013282904
70---0.013476701
71---0.013670535
72---0.013864407
73---0.014058315
74---0.014252261
75---0.014446244
76---0.014640263
77---0.014834320
78---0.015028414
79---0.015222545
80---0.015416714
81---0.015610919
82---0.015805161
83---0.015999441
84---0.016193758
85---0.016388112
86---0.016582503
87---0.016776931
88---0.016971397
89---0.017165900
90---0.017360440
91---0.017555017
92---0.017749631

Table 69
8.0% Compound Rate---Leap Year

Days---Factor

Days---Factor

1---0.000218579
2---0.000437206
3---0.000655881
4---0.000874604
5---0.001093374
6---0.001312192
7---0.001531058
8---0.001749972
9---0.001968934
10---0.002187944
11---0.002407001
12---0.002626106
13---0.002845260
14---0.003064461
15---0.003283710
16---0.003503007
17---0.003722352
18---0.003941745
19---0.004161185
20---0.004380674
21---0.004600211
22---0.004819796
23---0.005039428
24---0.005259109
25---0.005478838
26---0.005698615
27---0.005918440
28---0.006138312
29---0.006358233
30---0.006578202
31---0.006798220
32---0.007018285
33---0.007238398
34---0.007458559
35---0.007678769
36---0.007899027
37---0.008119332
38---0.008339686
39---0.008560088
40---0.008780539
41---0.009001037
42---0.009221584
43---0.009442179
44---0.009662822
45---0.009883513
46---0.010104253

47---0.010325041
48---0.010545877
49---0.010766761
50---0.010987694
51---0.011208675
52---0.011429704
53---0.011650781
54---0.011871907
55---0.012093081
56---0.012314304
57---0.012535575
58---0.012756894
59---0.012978262
60---0.013199678
61---0.013421142
62---0.013642655
63---0.013864216
64---0.014085826
65---0.014307484
66---0.014529190
67---0.014750945
68---0.014972749
69---0.015194601
70---0.015416501
71---0.015638450
72---0.015860448
73---0.016082494
74---0.016304588
75---0.016526731
76---0.016748923
77---0.016971163
78---0.017193452
79---0.017415789
80---0.017638175
81---0.017860610
82---0.018083093
83---0.018305625
84---0.018528205
85---0.018750835
86---0.018973512
87---0.019196239
88---0.019419014
89---0.019641838
90---0.019864710
91---0.020087632
92---0.020310601

Table 71
9.0% Compound Rate---Leap Year

Days---Factor

Days---Factor

1---0.000245902
2---0.000491864
3---0.000737886
4---0.000983969
5---0.001230113
6---0.001476317
7---0.001722582
8---0.001968907
9---0.002215293
10---0.002461739
11---0.002708246
12---0.002954814
13---0.003201442
14---0.003448131
15---0.003694880
16---0.003941691
17---0.004188562
18---0.004435493
19---0.004682486
20---0.004929539
21---0.005176652
22---0.005423827
23---0.005671062
24---0.005918359
25---0.006165716
26---0.006413133
27---0.006660612
28---0.006908151
29---0.007155752
30---0.007403413
31---0.007651135
32---0.007898918
33---0.008146762
34---0.008394667
35---0.008642633
36---0.008890660
37---0.009138748
38---0.009386897
39---0.009635107
40---0.009883378
41---0.010131710
42---0.010380103
43---0.010628557
44---0.010877072
45---0.011125648
46---0.011374286

47---0.011622984
48---0.011871744
49---0.012120565
50---0.012369447
51---0.012618390
52---0.012867395
53---0.013116461
54---0.013365588
55---0.013614776
56---0.013864025
57---0.014113336
58---0.014362708
59---0.014612142
60---0.014861637
61---0.015111193
62---0.015360810
63---0.015610489
64---0.015860229
65---0.016110031
66---0.016359894
67---0.016609819
68---0.016859805
69---0.017109852
70---0.017359961
71---0.017610132
72---0.017860364
73---0.018110657
74---0.018361012
75---0.018611429
76---0.018861907
77---0.019112447
78---0.019363049
79---0.019613712
80---0.019864436
81---0.020115223
82---0.020366071
83---0.020616980
84---0.020867952
85---0.021118985
86---0.021370080
87---0.021621236
88---0.021872455
89---0.022123735
90---0.022375077
91---0.022626480
92---0.022877946

Table 73
10.0% Compound Rate---Leap Year

Days---Factor

Days---Factor

1---0.000273224
2---0.000546523
3---0.000819896
4---0.001093344
5---0.001366867
6---0.001640464
7---0.001914137
8---0.002187884
9---0.002461706
10---0.002735602
11---0.003009574
12---0.003283620
13---0.003557741
14---0.003831937
15---0.004106208
16---0.004380554
17---0.004654975
18---0.004929471
19---0.005204042
20---0.005478688
21---0.005753409
22---0.006028205
23---0.006303076
24---0.006578022
25---0.006853043
26---0.007128140
27---0.007403312
28---0.007678558
29---0.007953880
30---0.008229278
31---0.008504750
32---0.008780298
33---0.009055921
34---0.009331619
35---0.009607393
36---0.009883242
37---0.010159166
38---0.010435166
39---0.010711241
40---0.010987392
41---0.011263618
42---0.011539919
43---0.011816296
44---0.012092749
45---0.012369277
46---0.012645881

47---0.012922560
48---0.013199315
49---0.013476145
50---0.013753051
51---0.014030033
52---0.014307090
53---0.014584223
54---0.014861432
55---0.015138717
56---0.015416077
57---0.015693513
58---0.015971025
59---0.016248613
60---0.016526276
61---0.016804016
62---0.017081831
63---0.017359722
64---0.017637689
65---0.017915732
66---0.018193851
67---0.018472047
68---0.018750318
69---0.019028665
70---0.019307088
71---0.019585587
72---0.019864162
73---0.020142814
74---0.020421541
75---0.020700345
76---0.020979225
77---0.021258181
78---0.021537213
79---0.021816322
80---0.022095506
81---0.022374768
82---0.022654105
83---0.022933519
84---0.023213009
85---0.023492575
86---0.023772218
87---0.024051937
88---0.024331733
89---0.024611605
90---0.024891553
91---0.025171578
92---0.025451680

Table 75
11.0% Compound Rate---Leap Year

Days---Factor

Days---Factor

1---0.000300546
2---0.000601183
3---0.000901910
4---0.001202728
5---0.001503636
6---0.001804634
7---0.002105723
8---0.002406902
9---0.002708172
10---0.003009533
11---0.003310983
12---0.003612525
13---0.003914157
14---0.004215880
15---0.004517694
16---0.004819598
17---0.005121593
18---0.005423678
19---0.005725855
20---0.006028122
21---0.006330480
22---0.006632930
23---0.006935469
24---0.007238100
25---0.007540822
26---0.007843635
27---0.008146539
28---0.008449534
29---0.008752620
30---0.009055797
31---0.009359065
32---0.009662424
33---0.009965875
34---0.010269416
35---0.010573049
36---0.010876773
37---0.011180589
38---0.011484495
39---0.011788493
40---0.012092583
41---0.012396764
42---0.012701036
43---0.013005400
44---0.013309855
45---0.013614401
46---0.013919040

47---0.014223769
48---0.014528591
49---0.014833504
50---0.015138508
51---0.015443605
52---0.015748793
53---0.016054072
54---0.016359444
55---0.016664907
56---0.016970462
57---0.017276109
58---0.017581848
59---0.017887678
60---0.018193601
61---0.018499615
62---0.018805722
63---0.019111920
64---0.019418211
65---0.019724593
66---0.020031068
67---0.020337634
68---0.020644293
69---0.020951044
70---0.021257887
71---0.021564823
72---0.021871851
73---0.022178971
74---0.022486183
75---0.022793487
76---0.023100884
77---0.023408374
78---0.023715955
79---0.024023630
80---0.024331396
81---0.024639255
82---0.024947207
83---0.025255251
84---0.025563388
85---0.025871618
86---0.026179940
87---0.026488354
88---0.026796862
89---0.027105462
90---0.027414155
91---0.027722941
92---0.028031819

Table 77
12.0% Compound Rate---Leap Year

Days---Factor

Days---Factor

1---0.000327869
2---0.000655845
3---0.000983929
4---0.001312121
5---0.001640420
6---0.001968826
7---0.002297341
8---0.002625963
9---0.002954693
10---0.003283530
11---0.003612476
12---0.003941529
13---0.004270690
14---0.004599959
15---0.004929336
16---0.005258821
17---0.005588414
18---0.005918115
19---0.006247925
20---0.006577842
21---0.006907867
22---0.007238001
23---0.007568243
24---0.007898593
25---0.008229052
26---0.008559619
27---0.008890294
28---0.009221078
29---0.009551970
30---0.009882971
31---0.010214080
32---0.010545298
33---0.010876624
34---0.011208059
35---0.011539602
36---0.011871255
37---0.012203016
38---0.012534886
39---0.012866864
40---0.013198952
41---0.013531148
42---0.013863453
43---0.014195868
44---0.014528391
45---0.014861023
46---0.015193765

47---0.015526615
48---0.015859575
49---0.016192643
50---0.016525821
51---0.016859108
52---0.017192505
53---0.017526010
54---0.017859626
55---0.018193350
56---0.018527184
57---0.018861127
58---0.019195180
59---0.019529342
60---0.019863614
61---0.020197996
62---0.020532487
63---0.020867088
64---0.021201798
65---0.021536619
66---0.021871549
67---0.022206588
68---0.022541738
69---0.022876998
70---0.023212367
71---0.023547847
72---0.023883436
73---0.024219136
74---0.024554945
75---0.024890865
76---0.025226895
77---0.025563035
78---0.025899285
79---0.026235645
80---0.026572116
81---0.026908697
82---0.027245388
83---0.027582190
84---0.027919102
85---0.028256125
86---0.028593258
87---0.028930502
88---0.029267856
89---0.029605321
90---0.029942896
91---0.030280583
92---0.030618380

Table 79
13.0% Compound Rate---Leap Year

Days---Factor

Days---Factor

1---0.000355191
2---0.000710509
3---0.001065952
4---0.001421522
5---0.001777218
6---0.002133041
7---0.002488990
8---0.002845065
9---0.003201267
10---0.003557595
11---0.003914050
12---0.004270632
13---0.004627340
14---0.004984175
15---0.005341136
16---0.005698225
17---0.006055440
18---0.006412782
19---0.006770251
20---0.007127847
21---0.007485570
22---0.007843420
23---0.008201397
24---0.008559501
25---0.008917733
26---0.009276092
27---0.009634578
28---0.009993191
29---0.010351932
30---0.010710800
31---0.011069796
32---0.011428919
33---0.011788170
34---0.012147548
35---0.012507054
36---0.012866687
37---0.013226449
38---0.013586338
39---0.013946355
40---0.014306500
41---0.014666773
42---0.015027173
43---0.015387702
44---0.015748359
45---0.016109144
46---0.016470057

47---0.016831098
48---0.017192268
49---0.017553566
50---0.017914992
51---0.018276546
52---0.018638229
53---0.019000041
54---0.019361981
55---0.019724049
56---0.020086246
57---0.020448572
58---0.020811026
59---0.021173609
60---0.021536321
61---0.021899162
62---0.022262132
63---0.022625230
64---0.022988458
65---0.023351814
66---0.023715300
67---0.024078915
68---0.024442659
69---0.024806532
70---0.025170534
71---0.025534666
72---0.025898927
73---0.026263317
74---0.026627837
75---0.026992486
76---0.027357265
77---0.027722173
78---0.028087211
79---0.028452378
80---0.028817676
81---0.029183103
82---0.029548660
83---0.029914346
84---0.030280163
85---0.030646109
86---0.031012186
87---0.031378392
88---0.031744729
89---0.032111196
90---0.032477793
91---0.032844520
92---0.033211377