Revenue Ruling 2026-15 provides the Interest rates for the fourth quarter of 2026

IRS GuideWire

August 21, 2026

Issue Number: Revenue Ruling 2026-15

Inside This Issue

Revenue Ruling 2026-15 provides the Interest rates --underpayments and overpayments – for the fourth quarter of 2026. The rates for interest determined under Section 6621 of the code for the calendar quarter beginning October 1, 2026, 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.

Revenue Ruling 2026-15 will be in IRB: 2026-36, dated: August 31, 2026.

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