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Learn moreRev. Rul. 2024-6: Interest rates, tax underpayments and overpayments remain same for second quarter 2024
The rates of interest will remain the same for the second calendar quarter of 2024.
The IRS today released Rev. Rul. 2024-6 that provides the rates of interest with regard to tax underpayments and tax overpayments for the calendar quarter beginning April 1, 2024. The rates of interest will remain the same for the second calendar quarter of 2024.
Rev. Rul. 2024-6 [PDF 434 KB] lists the interest rates for the calendar quarter beginning April 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-2024-47
For more information, contact a tax professional with KPMG Washington National Tax:
Rhonda Gibson | rkgibson@kpmg.com
Elizabeth Marchand | emarchand@kpmg.com
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