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Interest Rates for Tax Credit Recapture
Interest Rates From Jan. 1, 1987 - Dec. 31, 1998
Interest Period | Overpayment Rate |
Jan. 1, 1987—Mar. 31, 1987 | 8% |
Apr. 1, 1987—Jun. 30, 1987 | 8% |
Jul. 1, 1987—Sep. 30, 1987 | 8% |
Oct. 1, 1987—Dec. 31, 1987 | 9% |
Jan. 1, 1988—Mar. 31, 1988 | 10% |
Apr. 1, 1988—Jun. 30, 1988 | 9% |
Jul. 1, 1988—Sep. 30, 1988 | 9% |
Oct. 1, 1988—Dec. 31, 1988 | 10% |
Jan. 1, 1989—Mar. 31, 1989 | 10% |
Apr. 1, 1989—Jun. 30, 1989 | 11% |
Jul. 1, 1989—Sep. 30, 1989 | 11% |
Oct. 1, 1989—Dec. 31, 1989 | 10% |
Jan. 1, 1990—Mar. 31, 1990 | 10% |
Apr. 1, 1990—Jun. 30, 1990 | 10% |
Jul. 1, 1990—Sep. 30, 1990 | 10% |
Oct. 1, 1990—Dec. 31, 1990 | 10% |
Jan. 1, 1991—Mar. 31, 1991 | 10% |
Apr. 1, 1991—Jun. 30, 1991 | 9% |
Jul. 1, 1991—Sep. 30, 1991 | 9% |
Oct. 1, 1991—Dec. 31, 1991 | 9% |
Jan. 1, 1992—Mar. 31, 1992 | 8% |
Apr. 1, 1992—Jun. 30, 1992 | 7% |
Jul. 1, 1992—Sep. 30, 1992 | 7% |
Oct. 1, 1992—Dec. 31, 1992 | 6% |
Jan. 1, 1993—Mar. 31, 1993 | 6% |
Apr. 1, 1993—Jun. 30, 1993 | 6% |
Jul. 1, 1993—Sep. 30, 1993 | 6% |
Oct. 1, 1993—Dec. 31, 1993 | 6% |
Jan. 1, 1994—Mar. 31, 1994 | 6% |
Apr. 1, 1994—Jun. 30, 1994 | 6% |
Jul. 1, 1994—Sep. 30, 1994 | 7% |
Oct. 1, 1994—Dec. 31, 1994 | 8% |
Jan. 1, 1995—Mar. 31, 1995 | 8% |
Apr. 1, 1995—Jun. 30, 1995 | 9% |
Jul. 1, 1995—Sep. 30, 1995 | 8% |
Oct. 1, 1995—Dec. 31, 1995 | 8% |
Jan. 1, 1996—Mar. 31, 1996 | 8% |
Apr. 1, 1996—Jun. 30, 1996 | 7% |
Jul. 1, 1996—Sep. 30, 1996 | 8% |
Oct. 1, 1996—Dec. 31, 1996 | 8% |
Jan. 1, 1997—Mar. 31, 1997 | 8% |
Apr. 1, 1997—Jun. 30, 1997 | 8% |
Jul. 1, 1997—Sep. 30, 1997 | 8% |
Oct. 1, 1997—Dec. 31, 1997 | 8% |
Jan. 1, 1998—Mar. 31, 1998 | 8% |
Apr. 1, 1998—Jun. 30, 1998 | 7% |
Jul. 1, 1998—Sep. 30, 1998 | 7% |
Oct. 1, 1998—Dec. 31, 1998 | 7% |
Corporate and Non-Corporate Interest Rates From Jan. 1, 1999 to Present
Interest Period | Corporate Overpayment Rate | Non-Corporate Overpayment Rate |
Jan. 1, 1999—Mar. 31, 1999 | 6% | 7% |
Apr. 1, 1999—Jun. 30, 1999 | 7% | 8% |
Jul. 1, 1999—Sep. 30, 1999 | 7% | 8% |
Oct. 1, 1999—Dec. 31, 1999 | 7% | 8% |
Jan. 1, 2000—Mar. 31, 2000 | 7% | 8% |
Apr. 1, 2000—Jun. 30, 2000 | 8% | 9% |
Jul. 1, 2000—Sep. 30, 2000 | 8% | 9% |
Oct. 1, 2000—Dec. 31, 2000 | 8% | 9% |
Jan. 1, 2001—Mar. 31, 2001 | 8% | 9% |
Apr. 1, 2001—Jun. 30, 2001 | 7% | 8% |
Jul. 1, 2001—Sep. 30, 2001 | 6% | 7% |
Oct. 1, 2001—Dec. 31, 2001 | 6% | 7% |
Jan. 1, 2002—Mar. 31, 2002 | 5% | 6% |
Apr. 1, 2002—Jun. 30, 2002 | 5% | 6% |
Jul. 1, 2002—Sep. 30, 2002 | 5% | 6% |
Oct. 1, 2002—Dec. 31, 2002 | 5% | 6% |
Jan. 1, 2003—Mar. 31, 2003 | 4% | 5% |
Apr. 1, 2003—Jun. 30, 2003 | 4% | 5% |
Jul. 1, 2003—Sep. 30, 2003 | 4% | 5% |
Oct. 1, 2003—Dec. 31, 2003 | 3% | 4% |
Jan. 1, 2004—Mar. 31, 2004 | 3% | 4% |
Apr. 1, 2004—Jun. 30, 2004 | 4% | 5% |
Jul. 1, 2004—Sep. 30, 2004 | 3% | 4% |
Oct. 1, 2004—Dec. 31, 2004 | 4% | 5% |
Jan. 1, 2005—Mar. 31, 2005 | 4% | 5% |
Apr. 1, 2005—Jun. 30, 2005 | 5% | 6% |
Jul. 1, 2005—Sep. 30, 2005 | 5% | 6% |
Oct. 1, 2005—Dec. 31, 2005 | 6% | 7% |
Jan. 1, 2006—Mar. 31, 2006 | 6% | 7% |
Apr. 1, 2006—Jun. 30, 2006 | 6% | 7% |
Jul. 1, 2006—Sep. 30, 2006 | 7% | 8% |
Oct. 1, 2006—Dec. 31, 2006 | 7% | 8% |
Jan. 1, 2007—Mar. 31, 2007 | 7% | 8% |
Apr. 1, 2007—Jun. 30, 2007 | 7% | 8% |
Jul. 1, 2007—Sep. 30, 2007 | 7% | 8% |
Oct. 1, 2007—Dec. 31, 2007 | 7% | 8% |
Jan. 1, 2008—Mar. 31, 2008 | 6% | 7% |
Apr. 1, 2008—Jun. 31, 2008 | 5% | 6% |
Jul. 1, 2008Sep. 30, 2008 | 4% | 5% |
Oct. 1, 2008—Dec. 31, 2008 | 5% | 6% |
Jan. 1, 2009 —Mar. 31, 2009 | 4% | 5% |
Apr. 1, 2009—Jun. 30, 2009 | 3% | 4% |
Jul. 1, 2009—Sep. 30, 2009 | 3% | 4% |
Oct. 1, 2009—Dec. 31, 2009 | 3% | 4% |
Jan. 1, 2010—Mar. 31, 2010 | 3% | 4% |
Apr. 1, 2010—Jun. 30, 2010 | 3% | 4% |
Jul. 1, 2010—Sep. 30, 2010 | 3% | 4% |
Oct. 1, 2010—Dec. 31, 2010 | 3% | 4% |
Jan. 1, 2011—Mar. 31, 2011 | 2% | 3% |
Apr. 1, 2011—Jun. 30, 2011 | 3% | 4% |
Jul. 1, 2011—Sep. 30, 2011 | 3% | 4% |
Oct. 1, 2011—Dec. 31, 2011 | 2% | 3% |
Jan. 1, 2012—Mar. 31, 2012 | 2% | 3% |
Apr. 1, 2012—Jun. 30, 2012 | 2% | 3% |
Jul. 1, 2012—Sep. 30, 2012 | 2% | 3% |
Oct. 1, 2012—Dec. 31, 2012 | 2% | 3% |
Jan. 1, 2013—Mar. 30, 2013 | 2% | 3% |
Apr. 1, 2013—Jun. 30, 2013 | 2% | 3% |
Jul. 1, 2013—Sep. 30, 2013 | 2% | 3% |
Oct. 1, 2013—Dec. 31, 2013 | 2% | 3% |
Jan. 1, 2014—Mar. 31, 2014 | 2% | 3% |
Apr. 1, 2014—Jun. 30, 2014 | 2% | 3% |
Jul. 1, 2014—Sep. 30, 2014 | 2% | 3% |
Oct. 1, 2014—Dec. 31, 2014 | 2% | 3% |
Jan. 1, 2015—Mar. 31, 2015 | 2% | 3% |
Apr. 1, 2015—Jun. 30, 2015 | 2% | 3% |
Jul. 1, 2015—Sep. 30, 2015 | 2% | 3% |
Oct. 1, 2015—Dec. 31, 2015 | 2% | 3% |
Jan. 1, 2016—Mar. 31, 2016 | 2% | 3% |
Apr. 1, 2016—Jun. 30, 2016 | 3% | 4% |
Jul. 1, 2016—Sep. 30, 2016 | 3% | 4% |
Oct. 1, 2016—Dec. 31, 2016 | 3% | 4% |
Jan. 1, 2017—Mar. 31, 2017 | 3% | 4% |
Apr. 1, 2017—Jun. 30, 2017 | 3% | 4% |
Jul. 1, 2017—Sep. 30, 2017 | 3% | 4% |
Jan. 1, 2018—Mar. 31, 2018 | 3% | 4% |
Apr. 1, 2018—Jun. 30, 2018 | 4% | 5% |
Jul. 1, 2018—Sep. 30, 2018 | 4% | 5% |
Oct. 1, 2018—Dec. 31, 2018 | 4% | 5% |
Jan. 1, 2019—Mar. 31, 2019 | 5% | 6% |
Apr. 1, 2019—Jun. 30, 2019 | 5% | 6% |
Jul. 1, 2019—Sep. 30, 2019 | 4% | 5% |
Oct. 1, 2019—Dec. 31, 2019 | 4% | 5% |
Jan. 1, 2020—Mar. 31, 2020 | 4% | 5% |
Apr. 1, 2020—Jun. 30, 2020 | 4% | 5% |
Jul. 1, 2020—Sep. 30, 2020 | 2% | 3% |
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