Tuesday - November 25, 2025
IRS Issues Revenue Ruling on Section 6621 - Determination of Rate of Interest
November 25, 2025
WASHINGTON, Nov. 25 -- The Internal Revenue Service issued the following revenue ruling (No. 2025-22) on Nov. 24, 2025, entitled "Section 6621 - Determination of Rate of Interest".

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Section 6621 of the Internal Revenue Code establishes the interest rates on overpayments and underpayments of tax. Under section 6621(a)(1), the overpayment rate is the sum of the federal short-term rate plus 3 percentage points (2 percentage points in the case of a corporatio . . .

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