The Internal Revenue Service announced that interest rates will remain the same for the calendar quarter beginning January 1, 2022. The rates are:
• Three (3) percent for individual overpayments (refunds)
• Three (3) percent for individual underpayments (balance due)
Under the Internal Revenue Code, the rate of interest is determined on a quarterly basis. For Taxpayers other than corporations, the overpayment and underpayment rate is the federal short-term rate plus 3 percentage points.
Source, at IRS.gov: https://www.irs.gov/newsroom/interest-rates-remain-the-same-for-the-first-quarter-of-2022
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