Federal Underpayment Interest Rates

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State Interest Rates
Year Qtr 1
1/01 - 3/31
Qtr 2
4/01 - 6/30
Qtr 3
7/01 - 9/30
Qtr 4
10/01 - 12/31
2008 7% 6% 5% 6%
2007 8% 8% 8% 8%
2006 7% 7% 8% 8%
2005 5% 6% 6% 7%
2004 4% 5% 4% 5%
2003 5% 5% 5% 4%
2002 6% 6% 6% 6%
2001 9% 8% 7% 7%
2000 8% 9% 9% 9%
1999 7% 8% 8% 8%
1998 9% 8% 8% 8%
1997 9% 9% 9% 9%
1996 9% 8% 9% 9%
1995 9% 10% 9% 9%
1994 7% 7% 8% 9%
1993 7% 7% 7% 7%
1992 9% 8% 8% 7%
1991 11% 10% 10% 10%
1990 11% 11% 11% 11%
1989 11% 12% 12% 11%
1988 11% 10% 10% 11%
1987 9% 9% 9% 10%
1986 10% 10% 9% 9%
1985 13% 13% 11% 11%
1984 11% 11% 11% 11%
1983 16% 16% 11% 11%
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