Revenue Ruling 2022-15 provides interest rates, underpayments and overpayments, for the quarter beginning Oct. 1, 2022. The rates for interest determined under Section 6621 of the code for the calendar quarter beginning October 1, 2022, will be 6 percent for overpayments (5 percent in the case of a corporation), 6 percent for underpayments, and 8 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 3.5 percent.

Revenue Ruling 2022-15 will be published in Internal Revenue Bulletin 2022-35 on Aug. 29, 2022.

Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259.

This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message.

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your email address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com.

This service is provided to you at no charge by the Internal Revenue Service (IRS).

This email was sent to krazypromo by: Internal Revenue Service (IRS) · Internal Revenue Service · 1111 Constitution Ave. N.W. · Washington DC 20535

RR-2022-15, interest rates for quarter beginning Oct. 1, 2022

News Essentials

IRS Resources

Issue Number: RR-2022-15

Inside This Issue

IRS

IRS Email Offers

IRS Promo Codes

Popular Stores