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Réglementation et droit · 22/01/20261 min de lecture
Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds of Customs Duties
Traduction automatique locale · Langue originale de la source
Résumé
This notice advises the public that the quarterly Internal Revenue Service interest rates used to calculate interest on overdue accounts (underpayments) and refunds (overpayments) of customs duties will remain the same as the previous quarter. For the calendar quarter beginning January 1, 2026, the interest rates for underpayments will be 7 percent for both corporations and non-corporations. The interest rate for overpayments will be 7 percent for non-corporations and 6 percent for corporations. This notice is published for the convenience of the importing public and U.S. Customs and Border Protection personnel.
Langue originale de la source: Federal Register — Homeland SecurityOuvrir le communiqué original →