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Published on the Federal Register

Published September 22, 2026

  1. Published Sep 22, 2026
  2. Comments open Awaiting comment period
  3. Comments closed Awaiting close date
  4. Final / effective Awaiting effective date
Notice Published General

Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds of Customs Duties

Agency: Homeland Security Department

Document #: 2026-19292

Published: September 22, 2026

Summary

This notice advises the public that the quarterly Internal Revenue Service interest rates used to calculate interest on overdue accounts (underpayments) and refunds (overpayments) of customs duties will remain the same from the previous quarter. For the calendar quarter beginning October 1, 2026, the interest rates for underpayments will be 7 percent for both corporations and non-corporations. The interest rate for overpayments will be 7 percent for non-corporations and 6 percent for corporations. This notice is published for the convenience of the importing public and U.S. Customs and Border Protection personnel.

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