Qualified Opportunity Fund Underpayment Penalty Rates
Qualified Opportunity Fund Underpayment Penalty Rates
2023
Quarter | Penalty Rate |
April-June | 7% |
January-March | 7% |
2022
Quarter | Penalty Rate |
October-December | 6% |
July-September | 5% |
April-June | 4% |
January-March | 3% |
2021
Quarter | Penalty Rate |
October-December | 3% |
July-September | 3% |
April-June | 3% |
January-March | 3% |
2020
Quarter | Penalty Rate |
October-December | 3% |
July-September | 3% |
April-June | 5% |
January-March | 5% |
2019
Quarter | Penalty Rate |
October-December | 5% |
July-September | 5% |
April-June | 6% |
January-March | 6% |
2018
Quarter | Penalty Rate |
October-December | 5% |
July-September | 5% |
April-June | 5% |
January-March | 4% |