| Quarter/Year | 4th/2014 | 3rd/2014 | 2nd/2014 | 1st/2014 | 4th/2013 | 3rd/2013 | 2nd/2013 | 1st/2013 |
| Non Corporate Taxpayers | 3% | 3% | 3% | 3% | 3% | 3% | 3% | 3% |
| Corporate Overpayment | 2% | 2% | 2% | 2% | 2% | 2% | 2% | 2% |
| Corporate Underpayment | 3% | 3% | 3% | 3% | 3% | 3% | 3% | 3% |
| Large Corporate Underpayments exceeding $10,000 | 5% | 5% | 5% | 5% | 5% | 5% | 5% | 5% |
| Large Corporate Overpayments exceeding $10,000 |
5% | 5% | .5% | .5% | .5% | .5% | .5% | .5% |
| Authority | Rev. Rul. 2014-23 | Rev. Rul. 2014-14 | Rev. Rul. 2014-11 | Rev. Rul 2013-25 | Rev. Rul. 2013-16 | Rev. Rul. 2013-10 | Rev. Rul. 2013-6 | Rev. Rul. 2012-32 |