Qualified Opportunity Fund Underpayment Penalty Rates



Qualified Opportunity Fund Underpayment Penalty Rates

2020

Quarter

Penalty Rate

April-June
Revenue Ruling 2020-7

5%

January-March
Revenue Ruling 2019-28

5%

 

2019

Quarter

Penalty Rate

October-December
Revenue Ruling 2019-21

5%

July-September
Revenue Ruling 2019-15

5%

April-June
Revenue Ruling 2019-05

6%

January-March
Revenue Ruling 2018-32

6%

 

2018

Quarter

Penalty Rate

October-December
Revenue Ruling 2018-25

5%

July-September
Revenue Ruling 2018-18

5%

April-June
Revenue Ruling 2018-7

5%

January-March
Revenue Ruling 2017-25

4%