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Section 7520 Interest Rates for Prior Years

For current year rates, please refer to Section 7520 Interest Rates.

 

 

2012

Section 7520 Interest Rates 2012
Valuation Month 120% of Applicable Federal Midterm Rate Section 7520 Interest Rate Revenue Ruling
January-12 1.40% 1.4% 2012-2
February-12 1.34% 1.4% 2012-7
March-12 1.40% 1.4% 2012-9
April-12 1.38% 1.4% 2012-11
May-12 1.57% 1.6% 2012-13
June-12 1.28% 1.2% 2012-15
July-12 1.10% 1.2% 2012-20
August-12 1.06% 1.0% 2012-21
September-12 1.01% 1.0% 2012-24
October-12 1.12% 1.20% 2012-28
November-12 1.07% 1.0% 2012-30
December-12 1.14% 1.20% 2012-31

 

2011

Section 7520 Interest Rates 2011
Valuation Month 120% of Applicable Federal Midterm Rate Section 7520 Interest Rate Revenue Ruling
January-11 2.34% 2.4% 2011-2
February-11 2.80% 2.8% 2011-4
March-11 2.94% 3.0% 2011-6
April-11 2.98% 3.0% 2011-10
May-11 2.94% 3.0% 2011-11
June-11 2.73% 2.8% 2011-13
July-11 2.40% 2.4% 2011-14
August-11 2.28% 2.2% 2011-16
September-11  1.95%   2.0%  2011-20
October-11 1.44% 1.4% 2011-22
November-11 1.45% 1.4% 2011-25
December-11 1.53% 1.6% 2011-31

 

2010

Section 7520 Interest Rates 2010
Valuation Month 120% of Applicable Federal Midterm Rate Section 7520 Interest Rate Revenue Ruling
January-10 2.95% 3.0% 2010-1
February-10 3.39%  3.4% 2010-6
March-10 3.23% 3.2% 2010-8
April-10 3.25% 3.2% 2010-11
May-10 3.45% 3.4% 2010-12
June-10 3.27% 3.2% 2010-15
July-10 2.83% 2.8% 2010-18
August-10 2.62% 2.6% 2010-19
September-10 2.33% 2.4% 2010-20
October-10 2.07% 2.0% 2010-24
November-10 1.91% 2.0% 2010-26
December-10 1.83% 1.8% 2010-29

 

2009

Section 7520 Interest Rates for 2009
Valuation Month 120% of Applicable Federal Midterm Rate Section 7520 Interest Rate Revenue Ruling
January-09 2.48% 2.4% 2009-1
February-09 1.98% 2.0% 2009-5
March-09 2.33% 2.4% 2009-8
April-09 2.59% 2.6% 2009-10
May-09 2.47% 2.4% 2009-12
June-09  2.71% 2.8% 2009-16
July-09  3.32% 3.4% 2009-20
August-09  3.37% 3.4% 2009-20
September-09  3.45% 3.4% 2009-29
October-09  3.20% 3.2% 2009-33
November-09 3.10% 3.2% 2009-35
December-09 3.16%  3.2% 2009-38

 

2008

Section 7520 Interest Rates for 2008
Valuation Month 120% of Applicable Federal Midterm Rate Section 7520 Interest Rate Revenue Ruling
January-08 4.31% 4.4% 2008-4
February-08 4.22% 4.2% 2008-9
March-08 3.57% 3.6% 2008-11
April-08 3.45% 3.4% 2008-20
May-08 3.29% 3.2% 2008-24
June-08 3.84% 3.8% 2008-28
July-08 4.14% 4.2% 2008-33
August-08 4.26% 4.2% 2008-43
September-08 4.16% 4.2% 2008-46
October-08 3.81% 3.8% 2008-49
November-08 3.57% 3.6% 2008-50
December-08 3.43% 3.4% 2008-53

 

2007

Section 7520 Interest Rates for 2007
Valuation Month 120% of Applicable Federal Midterm Rate Section 7520 Interest Rate Revenue Ruling
January-07 5.51% 5.60% 2007-2
February-07 5.65% 5.60% 2007-9
March-07 5.84% 5.80% 2007-15
April-07 5.54% 5.60% 2007-23
May-07 5.56% 5.60% 2007-29
June-07 5.59% 5.6% 2007-36
July-07  5.96% 6.00% 2007-44
August-07 6.13% 6.20% 2007-50
September-07 5.76% 5.80% 2007-57
October-07 5.23% 5.20% 2007-63
November-07 5.28% 5.2% 2007-66
December-07 4.97% 5.0% 2007-70

 

2006

Section 7520 Interest Rates for 2006
Valuation Month 120% of Applicable Federal Midterm Rate Section 7520 Interest Rate Revenue Ruling
January-06 5.39% 5.40% 2006-4
February-06 5.29% 5.20% 2006-7
March-06 5.42% 5.40% 2006-10
April-06 5.68% 5.60% 2006-22
May-06 5.82% 5.80% 2006-24
June-06 6.09% 6.00% 2006-29
July-06 6.08% 6.00% 2006-35
August-06 6.27% 6.20% 2006-39
September-06 6.03% 6.00% 2006-44
October-06 5.79% 5.80% 2006-50
November-06 5.65% 5.60% 2006-55
December-06 5.70% 5.80% 2006-61

 

2005

Section 7520 Interest Rates for 2005
Valuation Month 120% of Applicable Federal Midterm Rate Section 7520 Interest Rate Revenue Ruling
January-05 4.53% 4.60% 2005-2
February-05 4.60% 4.60% 2005-8
March-05 4.60% 4.60% 2005-13
April-05 4.92% 5.00% 2005-23
May-05 5.15% 5.20% 2005-27
June-05 4.82% 4.80% 2005-32
July-05 4.63% 4.60% 2005-38
August-05 4.71% 4.80% 2005-54
September-05 5.04% 5.00% 2005-57
October-05 4.91% 5.00% 2005-66
November-05 5.09% 5.00% 2005-71
December-05 5.43% 5.40% 2005-77

 

2004

Section 7520 Interest Rates for 2004
Valuation Month 120% of Applicable Federal Midterm Rate Section 7520 Interest Rate Revenue Ruling
January-04 4.23% 4.20% 2004-2
February-04 4.13% 4.20% 2004-9
March-04 4.01% 4.00% 2004-35
April-04 3.80% 3.80% 2004-39
May-04 3.81% 3.80% 2004-44
June-04 4.67% 4.60% 2004-54
July-04 4.94% 5.00% 2004-66
August-04 4.81% 4.80% 2004-84
September-04 4.61% 4.60% 2004-69
October-04 4.36% 4.40% 2004-96
November-04 4.26% 4.20% 2004-102
December-04 4.28% 4.20% 2004-106

 

2003

Section 7520 Interest Rates for 2003
Valuation Month 120% of Applicable Federal Midterm Rate Section 7520 Interest Rate Revenue Ruling
January-03 4.12% 4.20% 2003-5
February-03 3.93% 4.00% 2003-16
March-03 3.89% 3.80% 2003-26
April-03 3.56% 3.60% 2003-35
May-03 3.82% 3.80% 2003-45
June-03 3.68% 3.60% 2003-60
July-03 3.06% 3.00% 2003-71
August-03 3.25% 3.20% 2003-94
September-03 4.12% 4.20% 2003-101
October-03 4.39% 4.40% 2003-107
November-03 3.99% 4.00% 2003-114
December-03 4.26% 4.20% 2003-122

 

2002

Section 7520 Interest Rates for 2002
Valuation Month 120% of Applicable Federal Midterm Rate Section 7520 Interest Rate Revenue Ruling
January-02 5.40% 5.40% 2002-2
February-02 5.58% 5.60% 2002-5
March-02 5.43% 5.40% 2002-10
April-02 5.60% 5.60% 2002-17
May-02 6.01% 6.00% 2002-25
June-02 5.71% 5.80% 2002-36
July-02 5.53% 5.60% 2002-40
August-02 5.10%` 5.20% 2002-48
September-02 4.51% 4.60% 2002-53
October-02 4.16% 4.20% 2002-61
November-02 3.68% 3.60% 2002-74
December-02 3.98% 4.00% 2002-81

 

2001

Section 7520 Interest Rates for 2001
Valuation Month 120% of Applicable Federal Midterm Rate Section 7520 Interest Rate Revenue Ruling
January-01 6.75% 6.80% 2001-3
February-01 6.10% 6.20% 2001-7
March-01 6.10% 6.20% 2001-12
April-01 5.95% 6.00% 2001-17
May-01 5.73% 5.80% 2001-22
June-01 6.04% 6.00% 2001-27
July-01 6.16% 6.20% 2001-34
August-01 6.01% 6.00% 2001-36
September-01 5.79% 5.80% 2001-43
October-01 5.52% 5.60% 2001-49
November-01 4.97% 5.00% 2001-52
December-01 4.78% 4.80% 2001-58

 

2000

Section 7520 Interest Rates for 2000
Valuation Month 120% of Applicable Federal Midterm Rate Section 7520 Interest Rate Revenue Ruling
January-00 7.47% 7.40% 2000-1
February-00 7.90% 8.00% 2000-9
March-00 8.19% 8.20% 2000-11
April-00 8.08% 8.00% 2000-19
May-00 7.70% 7.80% 2000-23
June-00 7.96% 8.00% 2000-28
July-00 7.96% 8.00% 2000-32
August-00 7.62% 7.60% 2000-38
September-00 7.50% 7.60% 2000-41
October-00 7.33% 7.40% 2000-45
November-00 7.23% 7.20% 2000-50
December-00 7.07% 7.00% 2000-54

 

1999

Section 7520 Interest Rates for 1999
Valuation Month 120% of Applicable Federal Midterm Rate Section 7520 Interest Rate Revenue Ruling
January-99 5.59% 5.60% 99-2
February-99 5.67% 5.60% 99-8
March-99 5.80% 5.80% 99-11
April-99 6.35% 6.40% 99-17
May-99 6.28% 6.20% 99-21
June-99 6.46% 6.40% 99-25
July-99 7.01% 7.00% 99-29
August-99 7.16% 7.20% 99-32
September-99 7.19% 7.20% 99-37
October-99 7.25% 7.20% 99-41
November-99 7.32% 7.40% 99-45
December-99 7.46% 7.40% 99-48

 

1998

Section 7520 Interest Rates for 1998
Valuation Month 120% of Applicable Federal Midterm Rate Section 7520 Interest Rate Revenue Ruling
January-98 7.13% 7.20% 98-4
February-98 6.84% 6.80% 98-7
March-98 6.72% 6.80% 98-11
April-98 6.85% 6.80% 98-18
May-98 6.84% 6.80% 98-23
June-98 6.95% 7.00% 98-28
July-98 6.83% 6.80% 98-33
August-98 6.70% 6.80% 98-36
September-98 6.67% 6.60% 98-43
October-98 6.16% 6.20% 98-50
November-98 5.42% 5.40% 98-52
December-98 5.43% 5.40% 98-57

 

1997

Section 7520 Interest Rates for 1997
Valuation Month 120% of Applicable Federal Midterm Rate Section 7520 Interest Rate Revenue Ruling
January-97 7.34% 7.40% 97-1
February-97 7.68% 7.60% 97-7
March-97 7.72% 7.80% 97-10
April-97 7.82% 7.80% 97-17
May-97 8.25% 8.20% 97-19
June-97 8.19% 8.20% 97-24
July-97 8.00% 8.00% 97-27
August-97 7.69% 7.60% 97-30
September-97 7.51% 7.60% 97-36
October-97 7.63% 7.60% 97-41
November-97 7.34% 7.40% 97-44
December-97 7.25% 7.20% 97-50

Note: This page contains one or more references to the Internal Revenue Code (IRC), Treasury Regulations, court cases, or other official tax guidance. References to these legal authorities are included for the convenience of those who would like to read the technical reference material. To access the applicable IRC sections, Treasury Regulations, or other official tax guidance, visit the Tax Code, Regulations, and Official Guidance page. To access any Tax Court case opinions issued after September 24, 1995, visit the Opinions Search  page of the United States Tax Court.

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Page Last Reviewed or Updated: 2013-03-08