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by blitzar
975 days ago
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Generally, in the case of a corporation, the underpayment rate is the federal short-term rate plus 3 percentage points and the overpayment rate is the federal short-term rate plus 2 percentage points. The rate for large corporate underpayments is the federal short-term rate plus 5 percentage points. https://www.irs.gov/newsroom/interest-rates-increase-for-the... |
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