Individual overpayments and underpayments will be 8% Upper Cumberland – The IRS announced interest rates will remain the same for the calendar quarter beginning Jan. 1, 2024. For individuals, the rate for overpayments and underpayments will be 8% per year, compounded daily. Here is a complete list of the new rates: Under the Internal Revenue … Continue reading Interest rates remain the same for the first quarter of 2024