IRS Interest Rates Unchanged for Fourth Quarter

The interest rates paid on overpayments and underpayments remain the same in the fourth quarter of 2010 as they have been all year. Individuals will pay 4% on underpayments and receive interest of 4% on overpayments during this period. This rate has been in effect since April 1, 2009.

Source: Rev. Rul. 2010-21; 2010-39 IRB 1