Rates For The Quarter Beginning Oct. 1 Remain Unchanged (UCBJ) – The Internal Revenue Service announced interest rates will remain unchanged for the fourth quarter of 2026, beginning Oct. 1. For individuals, the rate for tax overpayments and underpayments will remain at 7% per year, compounded daily. The rates for the fourth quarter are: Under … Continue reading IRS Keeps Interest Rates Unchanged for Fourth Quarter