This chart provides Internal Revenue Service (IRS) quarterly interest rates used to compute back pay. The IRS updates the interest rates on January 1, April 1, July 1, and October 1 each year. IRS issues these quarterly interest rates through a news release on its website.
This chart is provided as a convenience for Federal agencies. You may find older interest rates from periods July 1, 1975, through December 1, 1989, here.