2005 Interest Rates; Underpayments and Overpayments

These documents are Revenue Rulings issued in IRS's weekly Internal Revenue Bulletin that announce quarterly changes in IRS Interest Rates for both underpayments and overpayments.

These Revenue Rulings are either in HTML or in the Adobe Acrobat PDF format. Internal Revenue Bulletin Summary pages are in HTML format.

Revenue Rulings	Bulletin	Date of IRB


Rev. Rul. 2005-70(HTML)	IRB #2005-45(HTML)	November 7, 2005
2005 base period T-bill rate. The "base period T-bill rate" for the period ending September 30, 2005, is published as required by section 995(f) of the Code.
Rev. Rul. 2005-78(HTML)	IRB #2005-51(HTML)	December 19, 2005
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning January 1, 2006, will be 7 percent for overpayments (6 percent in the case of a corporation), 7 percent for underpayments, and 9 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 4.5 percent.
Rev. Rul. 2005-62(HTML)	IRB #2005-38(HTML)	September 19, 2005
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning October 1, 2005, will be 7 percent for overpayments (6 percent in the case of a corporation), 7 percent for underpayments, and 9 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 4.5 percent.
Rev. Rul. 2005-41(PDF, 141K)	IRB #2005-28(HTML)	July 11, 2005
Average annual effective interest rates on new loans under the Farm Credit System: The 2005 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estates of decedents.
Rev. Rul. 2005-35(PDF, 96K)	IRB #2005-24(HTML)	June 13, 2005
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning July 1, 2005, will be 6 percent for overpayments (5 percent in the case of a corporation), 6 percent for underpayments, and 8 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 3.5 percent.
Rev. Rul. 2005-15(PDF, 110K)	IRB #2005-11(HTML)	March 14, 2005
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning April 1, 2005, will be 6 percent for overpayments (5 percent in the case of a corporation), 6 percent for underpayments, and 8 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 3.5 percent.

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