Qualified Opportunity Fund Underpayment Penalty Rates

2019 Qualified Opportunity Fund Underpayment Penalty Rates

Month

Penalty Rate

May
Revenue Ruling 2019-05

6%

April
Revenue Ruling 2019-05

6%

March
Revenue Ruling 2018-32

6%

February
Revenue Ruling 2018-32

6%

January
Revenue Ruling 2018-32

6%

 

 

2018 Qualified Opportunity Fund Underpayment Penalty Rates

Month

Penalty Rate

December
Revenue Ruling 2018-25

5%

November
Revenue Ruling 2018-25

5%

October
Revenue Ruling 2018-25

5%

September
Revenue Ruling 2018-18

5%

August
Revenue Ruling 2018-18

5%

July
Revenue Ruling 2018-18

5%

June
Revenue Ruling 2018-7

5%

May
Revenue Ruling 2018-7

5%

April
Revenue Ruling 2018-7

5%

March
Revenue Ruling 2017-25

4%

February
Revenue Ruling 2017-25

4%

January
Revenue Ruling 2017-25

4%