The IRS has issued (Rev. Rul. 2010-11) the minimum required interest rates for loans made in April 2010:
-Short Term (demand loans and loans with terms of up to 3 years): 0.67%
-Mid-Term (loans from 3-9 years): 2.70%
-Long-Term (over 9 years): 4.40%
The Long-term tax exempt rate for Section 382 ownership changes in April 2010 is 4.03%.
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2010-08) the minimum required interest rates for loans made in March 2010:
-Short Term (demand loans and loans with terms of up to 3 years): 0.64%
-Mid-Term (loans from 3-9 years): 2.69%
-Long-Term (over 9 years): 4.35%
The Long-term tax exempt rate for Section 382 ownership changes in March 2010 is 4.03%.
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2010-06) the minimum required interest rates for loans made in February 2010:
-Mid-Term (loans from 3-9 years): 2.82%
-Long-Term (over 9 years): 4.44%
The Long-term tax-exempt rate for Sec. 382 ownership changes during February 2010 is 4.14%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2010-01) the minimum required interest rates for loans made in January 2010:
-Mid-Term (loans from 3-9 years): 2.45%
-Long-Term (over 9 years): 4.11%
The Long-term tax-exempt rate for Sec. 382 ownership changes during January 2010 is 4.14%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2009-38) the minimum required interest rates for loans made in December 2009:
-Mid-Term (loans from 3-9 years): 2.64%
-Long-Term (over 9 years): 4.17%
The Long-term tax-exempt rate for Sec. 382 ownership changes during December is 4.16%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2009-35) the minimum required interest rates for loans made in October 2009:
-Short Term (demand loans and loans with terms of up to 3 years): 0.71%
-Mid-Term (loans from 3-9 years): 2.59%
-Long-Term (over 9 years): 4.01%
The Long-term tax-exempt rate for Sec. 382 ownership changes during November is 4.33%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2009-33) the minimum required interest rates for loans made in October 2009:
-Short Term (demand loans and loans with terms of up to 3 years): 0.75%
-Mid-Term (loans from 3-9 years): 2.66%
-Long-Term (over 9 years): 4.10%
The Long-term tax-exempt rate for Sec. 382 ownership changes during October is 4.48%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2009-29) the minimum required interest rates for loans made in September 2009:
-Short Term (demand loans and loans with terms of up to 3 years): 0.84%
-Mid-Term (loans from 3-9 years): 2.87%
-Long-Term (over 9 years): 4.38%
The Long-term tax-exempt rate for Sec. 382 ownership changes during September is 4.48%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2009-22) the minimum required interest rates for loans made in August 2009:
-Short Term (demand loans and loans with terms of up to 3 years): 0.83%
-Mid-Term (loans from 3-9 years): 2.8%
-Long-Term (over 9 years): 4.26%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2009-20) the minimum required interest rates for loans made in July 2009:
-Short Term (demand loans and loans with terms of up to 3 years): 0.82%
-Mid-Term (loans from 3-9 years): 2.76%
-Long-Term (over 9 years): 4.36%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2009-16 the minimum required interest rates for loans made in June 2009:
-Short Term (demand loans and loans with terms of up to 3 years): 0.75%
-Mid-Term (loans from 3-9 years): 2.25%
-Long-Term (over 9 years): 3.88%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2009-12) the minimum required interest rates for loans made in May 2009:
-Short Term (demand loans and loans with terms of up to 3 years): 0.76%
-Mid-Term (loans from 3-9 years): 2.05%
-Long-Term (over 9 years): 3.58%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2009-10) the minimum required interest rates for loans made in April 2009:
-Short Term (demand loans and loans with terms of up to 3 years): 0.83%
-Mid-Term (loans from 3-9 years): 2.15%
-Long-Term (over 9 years): 3.67%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2009-08 the minimum required interest rates for loans made in March 2009:
-Short Term (demand loans and loans with terms of up to 3 years): 0.72%
-Mid-Term (loans from 3-9 years): 1.94%
-Long-Term (over 9 years): 3.52%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2009-05 the minimum required interest rates for loans made in February 2009:
-Short Term (demand loans and loans with terms of up to 3 years): 0.6%
-Mid-Term (loans from 3-9 years): 1.65%
-Long-Term (over 9 years): 2.96%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2009-01 the minimum required interest rates for loans made in January 2009:
-Short Term (demand loans and loans with terms of up to 3 years): 0.81%(!)Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2008-53 the minimum required interest rates for loans made in December 2008:
-Short Term (demand loans and loans with terms of up to 3 years): 1.36%Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2008-50) the minimum interest rates for loans made in November 2008:
-Short Term (demand loans and loans with terms of up to 3 years): 1.63%
-Mid-Term (loans from 3-9 years): 2.97%
-Long-Term (over 9 years): 4.24%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2008-49) the minimum interest rates for loans made in October 2008:
-Short Term (demand loans and loans with terms of up to 3 years): 2.19%
-Mid-Term (loans from 3-9 years): 3.16%
-Long-Term (over 9 years): 4.32%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2008-46) the minimum interest rates for loans made in September 2008:
-Short Term (demand loans and loans with terms of up to 3 years): 2.38%
-Mid-Term (loans from 3-9 years): 3.46%
-Long-Term (over 9 years): 4.58%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2008-43) the minimum interest rates for loans made in August 2008:
-Short Term (demand loans and loans with terms of up to 3 years): 2.54%
-Mid-Term (loans from 3-9 years): 3.55%
-Long-Term (over 9 years): 4.58%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2008-33) the minimum interest rates for loans made in July 2008:
-Short Term (demand loans and loans with terms of up to 3 years): 2.42%
-Mid-Term (loans from 3-9 years): 3.45%
-Long-Term (over 9 years): 4.60%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2008-28) the minimum interest rates for loans made in jUNE 2008:
-Short Term (demand loans and loans with terms of up to 3 years): 2.08%
-Mid-Term (loans from 3-9 years): 3.20%
-Long-Term (over 9 years): 4.46%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2008-24) the minimum interest rates for loans made in May 2008:
-Short Term (demand loans and loans with terms of up to 3 years): 1.64%
-Mid-Term (loans from 3-9 years): 2.74%
-Long-Term (over 9 years): 4.21%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2008-20) the minimum interest rates for loans made in April 2008:
-Short Term (demand loans and loans with terms of up to 3 years): 1.85%
-Mid-Term (loans from 3-9 years): 2.87%
-Long-Term (over 9 years): 4.40%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2008-11) the minimum interest rates for loans made in April 2008:
-Short Term (demand loans and loans with terms of up to 3 years): 2.25%
-Mid-Term (loans from 3-9 years): 2.97%
-Long-Term (over 9 years): 4.27%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2008-9) the minimum interest rates for loans made in February 2008:
-Short Term (demand loans and loans with terms of up to 3 years): 3.11%
-Mid-Term (loans from 3-9 years): 3.51%
-Long-Term (over 9 years): 4.46%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2008-4) the minimum interest rates for loans made in January 2008:
-Short Term (demand loans and loans with terms of up to 3 years): 3.18%
-Mid-Term (loans from 3-9 years): 3.58%
-Long-Term (over 9 years): 4.46%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2007-70) the minimum interest rates for loans made in December 2007:
-Short Term (demand loans and loans with terms of up to 3 years): 3.88%
-Mid-Term (loans from 3-9 years): 4.13%
-Long-Term (over 9 years): 4.72%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2007-66) the minimum interest rates for loans made in November 2007:
-Short Term (demand loans and loans with terms of up to 3 years): 4.11%
-Mid-Term (loans from 3-9 years): 4.39%
-Long-Term (over 9 years): 4.89%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2007-50) the minimum interest rates for loans made in August 2007:
-Short Term (demand loans and loans with terms of up to 3 years): 5.00%
-Mid-Term (loans from 3-9 years): 5.09%
-Long-Term (over 9 years): 5.31%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2007-44) the minimum interest rates for loans made in July 2007:
-Short Term (demand loans and loans with terms of up to 3 years): 4.97%
-Mid-Term (loans from 3-9 years): 4.95%
-Long-Term (over 9 years): 5.15%
Historical AFRs are available at the "links" page at www.rothcpa.com. You can also click here for the rates for prior months as reported in the Tax Update.
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The IRS has issued (Rev. Rul. 2007-36) the minimum interest rates for loans made in June 2007:
-Short Term (demand loans and loans with terms of up to 3 years): 4.84%
-Mid-Term (loans from 3-9 years): 4.64%
-Long-Term (over 9 years): 4.91%
Historical AFRs are available at the "links" page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2007-29) the minimum interest rates for loans made in May 2007:
-Short Term (demand loans and loans with terms of up to 3 years): 4.85%
-Mid-Term (loans from 3-9 years): 4.62%
-Long-Term (over 9 years): 4.90%
Historical AFRs are available at the "links" page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2007-23) the minimum interest rates for loans made in April 2007:
-Short Term (demand loans and loans with terms of up to 3 years): 4.90%
-Mid-Term (loans from 3-9 years): 4.61%
-Long-Term (over 9 years): 4.81%
Historical AFRs are available at the "links" page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2007-15) the minimum interest rates for loans made in March 2007:
-Short Term (demand loans and loans with terms of up to 3 years): 5.06%
-Mid-Term (loans from 3-9 years): 4.86%
-Long-Term (over 9 years): 5.01%
Historical AFRs are available at the "links" page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2007-09) the minimum interest rates for loans made in February 2007:
-Short Term (demand loans and loans with terms of up to 3 years): 4.93%
-Mid-Term (loans from 3-9 years): 4.69%
-Long-Term (over 9 years): 4.86%
Historical AFRs are available at the "links" page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2007-02) the minimum interest rates for loans made in January 2007:
-Short Term (demand loans and loans with terms of up to 3 years): 4.88%
-Mid-Term (loans from 3-9 years): 4.58%
-Long-Term (over 9 years): 4.73%
Historical AFRs are available at the "links" page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2006-61) the minimum interest rates for loans made in December 2006:
-Short Term (demand loans and loans with terms of up to 3 years): 4.97%
-Mid-Term (loans from 3-9 years): 4.73%
-Long-Term (over 9 years): 4.9%
Historical AFRs are available at the "links" page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2006-55) the minimum interest rates for loans made in November 2006:
-Short Term (demand loans and loans with terms of up to 3 years): 4.89%
-Mid-Term (loans from 3-9 years): 4.69%
-Long-Term (over 9 years): 4.9%
Historical AFRs are available at the "links" page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2006-50) the minimum interest rates for loans made in October 2006:
-Short Term (demand loans and loans with terms of up to 3 years): 5.00%
-Mid-Term (loans from 3-9 years): 4.82%
-Long-Term (over 9 years): 5:02%
Historical AFRs are available at the "links" page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2006-44) the minimum interest rates for loans made in September 2006:
-Short Term (demand loans and loans with terms of up to 3 years): 5.13%
-Mid-Term (loans from 3-9 years): 5.01%
-Long-Term (over 9 years): 5:21%
Historical AFRs are available at the "links" page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2006-39) the minimum interest rates for loans made in August 2006:
-Short Term (demand loans and loans with terms of up to 3 years): 5.26%
-Mid-Term (loans from 3-9 years): 5.21%
-Long-Term (over 9 years): 5:36%
Historical AFRs are available at the "links" page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2006-36) the minimum interest rates for loans made in JuLY 2006:
-Short Term (demand loans and loans with terms of up to 3 years): 5.05%
-Mid-Term (loans from 3-9 years): 5.05%
-Long-Term (over 9 years): 5:29%
Historical AFRs are available at the "links" page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2006-29) the minimum interest rates for loans made in June 2006:
-Short Term (demand loans and loans with terms of up to 3 years): 4.99%
-Mid-Term (loans from 3-9 years): 5.06%
-Long-Term (over 9 years): 5:32%
Historical AFRs are available via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2006-24) the minimum interest rates for loans made in May 2006:
-Short Term (demand loans and loans with terms of up to 3 years): 4.85%
-Mid-Term (loans from 3-9 years): 4.84%
-Long-Term (over 9 years): 5:00%
Historical AFRs are available via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2006-22) the minimum interest rates for loans made in April 2006:
-Short Term (demand loans and loans with terms of up to 3 years): 4.77%
-Mid-Term (loans from 3-9 years): 4.72%
-Long-Term (over 9 years): 4.79%
Historical AFRs are available via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2006-10) the minimum interest rates for loans made in March 2006:
-Short Term (demand loans and loans with terms of up to 3 years): 4.58%
-Mid-Term (loans from 3-9 years): 4.51%
-Long-Term (over 9 years): 4.68%
Can you say "unusual yield curve"?
Historical AFRs are available via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2006-07) the minimum interest rates for loans made in February 2006:
-Short Term (demand loans and loans with terms of up to 3 years): 4.39%
-Mid-Term (loans from 3-9 years): 4.40%
-Long-Term (over 9 years): 4.61%
Can you say "flatter yield curve"?
Historical AFRs are available via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2006-04) the minimum interest rates for loans made in January 2006:
-Short Term (demand loans and loans with terms of up to 3 years): 4.38%
-Mid-Term (loans from 3-9 years): 4.48%
-Long-Term (over 9 years): 4.73%
Can you say "flat yield curve?" I knew you could!
Historical AFRs are available via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2005-77) the minimum interest rates for loans made in December 2005:
-Short Term (demand loans and loans with terms of up to 3 years): 4.34%
-Mid-Term (loans from 3-9 years): 4.52%
-Long-Term (over 9 years): 4.79%
Historical AFRs are available via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2005-71) the minimum interest rates for loans made in November 2005:
-Short Term (demand loans and loans with terms of up to 3 years): 4.04%
-Mid-Term (loans from 3-9 years): 4.23%
-Long-Term (over 9 years): 4.57%
Historical AFRs are available via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2005-66) the minimum interest rates for loans made in August 2005:
-Short Term (demand loans and loans with terms of up to 3 years): 3.89%
-Mid-Term (loans from 3-9 years): 4.08%
-Long-Term (over 9 years): 4.40%
Historical AFRs are available via the “Links” page at www.rothcpa.com.
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We're a bit late in posting this, but the September 2005 applicable federal rates -- the minimum rates for certain kinds of loans -- are out (Rev. Rul. 2005-57):
-Short Term (demand loans and loans with terms of up to 3 years): 3.90%
-Mid-Term (loans from 3-9 years): 4.19%
-Long-Term (over 9 years): 4.52%
Historical AFRs are available via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2005-54) the minimum interest rates for loans made in August 2005:
-Short Term (demand loans and loans with terms of up to 3 years): 3.58%
-Mid-Term (loans from 3-9 years): 3.92%
-Long-Term (over 9 years): 4.33%
Historical AFRs are available via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2005-38) the minimum interest rates for loans made in July 2005:
-Short Term (demand loans and loans with terms of up to 3 years): 3.45%
-Mid-Term (loans from 3-9 years): 3.85%
-Long-Term (over 9 years): 4.35%
Historical AFRs are available via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2005-32) the minimum interest rates for loans made in June 2005:
-Short Term (demand loans and loans with terms of up to 3 years): 3.46%
-Mid-Term (loans from 3-9 years): 4.01%
-Long-Term (over 9 years): 4.57%
Historical AFRs are available via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2005-27) the minimum interest rates for loans made in May 2005:
-Short Term (demand loans and loans with terms of up to 3 years): 3.54%
-Mid-Term (loans from 3-9 years): 4.28%
-Long-Term (over 9 years): 4.83%
Historical AFRs are available via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2005-23) the minimum interest rates for loans made in April 2005:
-Short Term (demand loans and loans with terms of up to 3 years): 3.35%
-Mid-Term (loans from 3-9 years): 4.09%
-Long-Term (over 9 years): 4.68%
Historical AFRs are available via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2005-13) the minimum interest rates for loans made in March 2005:
-Short Term (demand loans and loans with terms of up to 3 years): 3.08%
-Mid-Term (loans from 3-9 years): 3.83%
-Long-Term (over 9 years): 4.52%
Historical AFRs are available via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2005-8) the minimum interest rates for loans made in February 2005:
-Short Term (demand loans and loans with terms of up to 3 years): 2.92%
-Mid-Term (loans from 3-9 years): 3.83%
-Long-Term (over 9 years): 4.72%
Historical AFRs are available via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2004-106) the minimum interest rates for loans made in November 2004:
-Short Term (demand loans and loans with terms of up to 3 years): 2.48%
-Mid-Term (loans from 3-9 years): 3.56%
-Long-Term (over 9 years): 4.68%
Historical AFRs are available via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2004-102) the minimum interest rates for loans made in November 2004:
-Short Term (demand loans and loans with terms of 1-3 years): 2.37%
-Mid-Term (loans from 3-9 years): 3.55%
-Long-Term (over 9 years): 4.70%
Historical AFRs are available via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2004-96) the minimum interest rates for loans made in September 2004:
-Short Term (demand loans and loans with terms of 1-3 years): 2.26%
-Mid-Term (loans from 3-9 years): 3.62%
-Long-Term (over 9 years): 4.84%
Historical AFRs are available via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2004-69) the minimum interest rates for loans made in September 2004:
-Short Term (demand loans and loans with terms of 1-3 years): 2.34%
-Mid-Term (loans from 3-9 years): 3.84%
-Long-Term (over 9 years): 5.03%
Historical AFRs are available here and via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2004-66) the minimum interest rates for loans made in July 2004:
-Short Term (demand loans and loans with terms of 1-3 years): 2.26%
-Mid-Term (loans from 3-9 years): 4.11%
-Long-Term (over 9 years): 5.34%
Historical AFRs are available here and via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2004-54) the minimum interest rates for loans made in June 2004:
Short Term (demand loans and loans with terms of 1-3 years): 1.98%
Mid-Term (loans from 3-9 years): 3.89%
Long-Term (over 9 years): 5.20%
Historical AFRs are available here and via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2004-44) the minimum interest rates for loans made in May 2004:
Short Term (demand loans and loans with terms of 1-3 years): 1.50%
Mid-Term (loans from 3-9 years): 3.16%
Long-Term (over 9 years): 4.65%
Historical AFRs are available here and via the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2004-39) the minimum interest rates for loans made in April 2004:
Short Term (demand loans and loans with terms of 1-3 years): 1.47%
Mid-Term (loans from 3-9 years): 3.15%
Long-Term (over 9 years): 4.66%
Historical AFRs are available on the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2004-25) the minimum interest rates for loans made in March 2004:
Short Term (demand loans and loans with terms of 1-3 years): 1.58%
Mid-Term (loans from 3-9 years): 3.34%
Long-Term (over 9 years): 4.84%
Historical AFRs are available on the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2004-9) the minimum interest rates for loans made in February 2004:
Short Term (demand loans and loans with terms of 1-3 years): 1.62%
Mid-Term (loans from 3-9 years): 3.44%
Long-Term (over 9 years): 4.94%
Historical AFRs are available on the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2004-2) the minimum interest rates for loans made in January 2004:
Short Term (demand loans and loans with terms of 1-3 years): 1.71%
Mid-Term (loans from 3-9 years): 3.52%
Long-Term (over 9 years): 5.01%
Historical AFRs are available on the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2003-107) the minimum interest rates for loans made in November 2003:
Short Term (demand loans and loans with terms of 1-3 years): 1.5%
Mid-Term (loans from 3-9 years): 3.32%
Long-Term (over 9 years): 4.99%
Historical AFRs are available on the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2003-107) the minimum interest rates for loans made in October 2003:
Short Term (demand loans and loans with terms of 1-3 years): 1.68%
Mid-Term (loans from 3-9 years): 3.65%
Long-Term (over 9 years): 5.23%
Historical AFRs are available on the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2003-101) the minimum interest rates for loans made in September 2003:
Short Term (demand loans and loans with terms of 1-3 years): 1.52%
Mid-Term (loans from 3-9 years): 3.43%
Long-Term (over 9 years): 5.08%
Historical AFRs are available on the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2003-94) the minimum rates to be charged for loans made in Augsut 2003:
Short Term (demand loans and loans with terms of 1-3 years): 1.21%
Mid-Term (loans from 3-9 years): 2.70%
Long-Term (over 9 years): 4.36%
Historical AFRs are available on the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2003-71) the minimum rates to be charged for loans made in July 2003:
Short Term (demand loans and loans with terms of 1-3 years): 1.23%
Mid-Term (loans from 3-9 years): 2.55%
Long-Term (over 9 years): 4.17%
Historical AFRs are available on the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2003-60) the minimum rates to be charged for loans made in June 2003:
Short Term (demand loans and loans with terms of 1-3 years): 1.49%
Mid-Term (loans from 3-9 years): 3.06%
Long-Term (over 9 years): 4.35%
Historical AFRs are available on the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2003-45) the minimum rates to be charged for loans made in May 2003:
Short Term (demand loans and loans with terms of 1-3 years): 1.53%
Mid-Term (loans from 3-9 years): 3.17%
Long-Term (over 9 years): 4.79%
Historical AFRs are available on the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2003-35) the minimum rates to be charged for loans made in April 2003:
Short Term (demand loans and loans with terms of 1-3 years): 1.46%
Mid-Term (loans from 3-9 years): 2.96%
Long-Term (over 9 years): 4.58%
Historical AFRs are available on the “Links” page at www.rothcpa.com.
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The IRS has issued (Rev. Rul. 2003-26) the minimum rates to be charged for loans made in March 2003:
Short Term (demand loans and loans with terms of 1-3 years): 1.58%
Mid-Term (loans from 3-9 years): 3.24%
Long-Term (over 9 years): 4.80%
Historical AFRs are available on the “Links” page at www.rothcpa.com.
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The IRS has issued the minimum rates to be charged for loans made in February 2003:
Short Term (demand loans and loans with terms of 1-3 years): 1.65%
Mid-Term (loans from 3-9 years): 3.27%
Long-Term (over 9 years): 4.85%
All historical AFRs are available on the “Links” page at www.rothcpa.com
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The IRS has issued the minimum rates to be charged for loans made in January 2003
Short Term (demand loans and loans with terms of 1-3 years): 1.81%
Mid-Term (loans from 3-9 years): 3.43%
Long-Term (over 9 years): 4.90%
All historical AFRs are available on the “Links” page at www.rothcpa.com
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The IRS has issued the minimum rates to be charged for loans made in December 2002:
Short Term (demand loans and loans with terms of 1-3 years): 1.84%
Mid-Term (loans from 3-9 years): 3.31%
Long-Term (over 9 years): 4.92%
All historical AFRS are available here.
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The IRS has issued the minimum rates to be charged for loans made in November 2002:
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The IRS has issued the minimum rates to be charged for loans made in October 2002:
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The IRS has issued the minimum rates to be charged for loans made in September 2002:
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The IRS has issued the minimum rates to be charged for loans made in August 2002:
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The IRS has issued the minimum rates to be charged for loans made in July 2002:
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The IRS has issued the minimum rates to be charged for loans made in, 2002:
DID YOU KNOW?
Iowa has a tax credit for taxpayers who add employees to their payroll if the taxpayer has a jobs training agreement with an Iowa community college.
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The IRS has issued the minimum rates to be charged for loans made in May, 2002:
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The IRS has issued the minimum rates to be charged for loans made in April, 2002:
DID YOU KNOW?
Roth & Company, P.C. is a “Certified Channel Partner” for Best Software’s MAS90 accounting package. Our Bob Hickok has passed an examination by the software company to qualify to maintain and sell this flexible and popular accounting software package.
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The minimum rates required for loans before interest is imputed are as follows March 2002:
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The IRS has announced the Applicable Federal Rates for February, 2002. These rates are the minimum permitted to be charged for certain purposes, including gift loans and employee loans. The rates shown below use annual compounding:
Short Term (demand loans and loans with terms of 1-3 years): 2.74%
Mid-Term (loans from 3-9 years): 4.63%
Long-Term (over 9 years): 5.6%
Learn more about historical AFRs here.
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The IRS has issued the minimum interest rates required for most loans made
in December. For loans compounded annually, the rates are:
| Short-term (demand loans and 1-3 year loans) | 2.48% |
| Mid-term (3-9 years) | 3.97% |
| Long-term (9 or more years) | 5.05% |
Complete AFRs can be found here.
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The items included in the Tax Update Blog are informational only and are not meant as tax advice. Consult with your tax advisor to determine how any item applies to your situation.
Joe Kristan writes the Tax Update items, and any opinions expressed or implied are not neccesarily shared by anyone else at Roth & Company, P.C. Address questions or comments on Tax Updates to