IRC 6621(c)(1) Underpayment Rates Table

Jan 1, 1991 - Mar 31, 1991

13%

Apr 1, 2000 - Jun 30, 2000

11%

Apr 1, 1991 - Jun 30, 1991

12%

Jul 1, 2000 - Sep 30, 2000

11%

Jul 1, 1991 - Sep 30, 1991

12%

Oct 1, 2000 - Dec 31, 2000

11%

Oct 1, 1991 - Dec 31, 1991

12%

Jan 1, 2001 - Mar 31, 2001

11%

Jan 1, 1992 - Mar 31, 1992

11%

Apr 1, 2001 - Jun 30, 2001

10%

Apr 1, 1992 - Jun 30, 1992

10%

Jul 1, 2001 - Sep 30, 2001

9%

Jul 1, 1992 - Sep 30, 1992

10%

Oct 1, 2001 - Dec 31, 2001

9%

Oct 1, 1992 - Dec 31, 1992

9%

Jan 1, 2002 - Mar 31, 2002

8%

Jan 1, 1993 - Mar 31, 1993

9%

Apr 1, 2002 - Jun 30, 2002

8%

Apr 1, 1993 - Jun 30, 1993

9%

Jul 1, 2002 - Sep 30, 2002

8%

Jul 1, 1993 - Sep 30, 1993

9%

Oct 1, 2002 - Dec 30, 2002

8%

Oct 1, 1993 - Dec 31, 1993

9%

Jan 1, 2003 - Mar 31, 2003

7%

Jan 1, 1994 - Mar 31, 1994

9%

Apr 1, 2003 - Jun 30, 2003

7%

Apr 1, 1994 - Jun 30, 1994

9%

Jul 1, 2003 - Sep 30, 2003

7%

Jul 1, 1994 - Sep 30, 1994

10%

Oct 1, 2003 - Dec 31, 2003

6%

Oct 1, 1994 - Dec 31, 1994

11%

Jan 1, 2004 - Mar 31, 2004

6%

Jan 1, 1995 - Mar 31, 1995

11%

Apr 1, 2004 - Jun 30, 2004

7%

Apr 1, 1995 - Jun 30, 1995

12%

Jul 1, 2004 - Sep 30, 2004

6%

Jul 1, 1995 - Sep 30, 1995

11%

Oct 1, 2004 - Dec 31, 2004

7%

Oct 1, 1995 - Dec 31, 1995

11%

Jan 1, 2005 - Mar 31, 2005

7%

Jan 1, 1996 - Mar 31, 1996

11%

Apr 1, 2005 - Jun 30, 2005

8%

Apr 1, 1996 - Jun 30, 1996

10%

Jul 1, 2005 - Sep 30, 2005

8%

Jul 1, 1996 - Sep 30, 1996

11%

Oct 1, 2005 - Dec 31, 2005

9%

Oct 1, 1996 - Dec 31, 1996

11%

Jan 1, 2006 - Mar 31, 2006

9%

Jan 1, 1997 - Mar 31, 1997

11%

Apr 1, 2006 - Jun 30, 2006

9%

Apr 1, 1997 - Jun 30, 1997

11%

Jul 1, 2006 - Sep 30, 2006

10%

Jul 1, 1997 - Sep 30, 1997

11%

Oct 1, 2006 - Dec 31, 2006

10%

Oct 1, 1997 - Dec 31, 1997

11%

Jan 1, 2007 - Mar 31, 2007

10%

Jan 1, 1998 - Mar 31, 1998

11%

Apr 1, 2007 - Jun 30, 2007

10%

Apr 1, 1998 - Jun 30, 1998

10%

Jul 1, 2007 - Sep 30, 2007

10%

Jul 1, 1998 - Sep 30, 1998

10%

Oct 1, 2007 - Dec 31, 2007

10%

Oct 1, 1998 - Dec 31, 1998

10%

Jan 1, 2008 - Mar 31, 2008

9%

Jan 1, 1999 - Mar 31, 1999

9%

Apr 1, 2008 - Jun 30, 2008

8%

Apr 1, 1999 - Jun 30, 1999

10%

Jul 1, 2008 - Sep 30, 2008

7%

Jul 1, 1999 - Sep 30, 1999

10%

Oct 1, 2008 - Dec 31, 2008

8%

Oct 1, 1999 - Dec 31, 1999

10%

Jan 1, 2009 - Mar 31, 2009

7%

Jan 1, 2000 - Mar 31, 2000

10%

Apr 1, 2009 - Jun 30, 2009

6%

Jul 1, 2009 - Sep 30, 2009

6%