| IRS Interest Rates - First Quarter 2006
(January 1 through March 31) | Amount |
| Paid on overpayments by individuals | 7% |
| Charged on underpayments by individuals | 7% |
| Paid on overpayments by corporations | 6% |
| Paid on corporate overpayments exceeding $10,000 | 4.5% |
| Charged on underpayments by corporations | 7% |
| Charged on corporate underpayments exceeding $100,000 | 9% |
| | |
| IRS Interest Rates - Second Quarter 2006
(April 1 through June 30) | Amount |
| Paid on overpayments by individuals | 7% |
| Charged on underpayments by individuals | 7% |
| Paid on overpayments by corporations | 6% |
| Paid on corporate overpayments exceeding $10,000 | 4.5% |
| Charged on underpayments by corporations | 7% |
| Charged on corporate underpayments exceeding $100,000 | 9% |
| | |
| IRS Interest Rates - Third Quarter 2006
(July 1 through September 30) | Amount |
| Paid on overpayments by individuals | 8% |
| Charged on underpayments by individuals | 8% |
| Paid on overpayments by corporations | 7% |
| Paid on corporate overpayments exceeding $10,000 | 5.5% |
| Charged on underpayments by corporations | 8% |
| Charged on corporate underpayments exceeding $100,000 | 10% |
| | |
| IRS Interest Rates - Fourth Quarter 2006
(October 1 through December 31) | Amount |
| Paid on overpayments by individuals | 8% |
| Charged on underpayments by individuals | 8% |
| Paid on overpayments by corporations | 7% |
| Paid on corporate overpayments exceeding $10,000 | 5.5% |
| Charged on underpayments by corporations | 8% |
| Charged on corporate underpayments exceeding $100,000 | 10% |