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Learn moreRev. Rul. 2024-18: Interest rates, tax underpayments and overpayments remain same for fourth quarter 2024
Interest rates for the calendar quarter beginning October 1, 2024
The IRS released Rev. Rul. 2024-18 that provides the rates of interest with regard to tax underpayments and tax overpayments for the calendar quarter beginning October 1, 2024. The rates of interest will remain the same for the fourth calendar quarter of 2024.
Rev. Rul. 2024-18 lists the interest rates for the calendar quarter beginning October 1, 2024, as follows:
- 8% for overpayments (7% for corporations)
- 5.5% for the portion of a corporate overpayment exceeding $10,000
- 8% for underpayments
- 10% for large corporate underpayments
Read a related IRS release—IR-2024-220 (August 21, 2024)
For more information, contact a tax professional with KPMG Washington National Tax:
Rhonda Gibson | rkgibson@kpmg.com
Elizabeth Marchand | emarchand@kpmg.com
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.