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%

2.5%