Section 7520 Interest Rates for Prior Years
For current year rates, please refer to Section 7520 Interest Rates.
2011
| Valuation Month | 120% of Applicable Federal Midterm Rate | Section 7520 Interest Rate | Revenue Ruling |
|---|---|---|---|
| January - 2011 | 2.34% | 2.4% | 2011-2 |
| February - 2011 | 2.80% | 2.8% | 2011-4 |
| March - 2011 | 2.94% | 3.0% | 2011-6 |
| April - 2011 | 2.98% | 3.0% | 2011-10 |
| May - 2011 | 2.94% | 3.0% | 2011-11 |
| June - 2011 | 2.73% | 2.8% | 2011-13 |
| July - 2011 | 2.40% | 2.4% | 2011-14 |
| August - 2011 | 2.28% | 2.2% | 2011-16 |
| September - 2011 | 1.95% | 2.0% | 2011-20 |
| October -2011 | 1.44% | 1.4% | 2011-22 |
| November - 2011 | 1.45% | 1.4% | 2011-25 |
| December -2011 | 1.53% | 1.6% | 2011-31 |
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
| 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
| 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
| 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
| 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
| 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
| 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
| 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
| 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
| 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
| 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
| 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
| 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
| 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.
References/Related Topics
- Estate and Gift
- Estate and Gift - Forms and Publications
- Section 7520 Interest Rates for Current Year.
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