AFR Rates

Location of IRS Publication of Federal Rates: http://apps.irs.gov/app/picklist/list/federalRates.html

Short Term

Month/Year 2014 Authority
January .25% Rev. Rul. 2014-1
February .30% Rev. Rul. 2014-6
March .28% Rev. Rul. 2014-8
April .28% Rev. Rul. 2014-12
May .33% Rev. Rul. 2014-13
June .32% Rev. Rul. 2014-16
July .31% Rev. Rul. 2014-20
August .36% Rev. Rul. 2014-19
September .36% Rev. Rul. 2014-22
October .38% Rev. Rul. 2014-26
November    
December    

 

Mid Term

Month/Year 2014 Authority
January 1.75% Rev. Rul. 2014-1
February 1.97% Rev. Rul. 2014-6
March 1.84% Rev. Rul. 2014-8
April 1.81% Rev. Rul. 2014-12
May 1.93% Rev. Rul. 2014-13
June 1.91% Rev.Rul. 2014-16
July 1.82% Rev. Rul. 2014-20
August 1.89% Rev. Rul. 2014-19
September 1.86% Rev. Rul. 2014-22
October 1.85% Rev. Rul. 2014-26
November    
December    

 

Long Term

Month/Year 2014 Authority
January 3.49% Rev. Rul. 2014-1
February 3.56% Rev. Rul. 2014-6
March 3.36% Rev. Rul. 2014-8
April 3.32% Rev. Rul. 2014-12
May 3.27% Rev. Rul. 2014-13
June 3.14% Rev. Rul. 2014-16
July 3.06% Rev. Rul. 2014-20
August 3.09% Rev. Rul. 2014-19
September 2.97% Rev. Rul. 2014-22
October 2.89% Rev. Rul. 2014-26
November    
December    

 

Short Term

Month/Year 2013 Authority
January .21% Revenue Ruling 2013-1
February .21% Revenue Ruling 2013-3
March .22% Revenue Ruling 2013-7
April .22% Revenue Ruling 2013-9
May .20% Revenue Ruling 2013-11
June .18% Revenue Ruling 2013-12
July .28% Revenue Ruling 2013-13
August .23% Revenue Ruling 2013-15
September .23% Revenue Ruling 2013-18
October .32% Revenue Ruling 2013-21
November .27% Revenue Ruling 2013-22
December .25% Revenue Ruling 2013-26

 

Mid Term

Month/Year 2013 Authority
January .87% Revenue Ruling 2013-1
February 1.01% Revenue Ruling 2013-3
March 1.09% Revenue Ruling 2013-7
April 1.09% Revenue Ruling 2013-9
May 1.00% Revenue Ruling 2013-11
June .95% Revenue Ruling 2013-12
July 1.63% Revenue Ruling 2013-13
August 1.22% Revenue Ruling 2013-15
September 1.66% Revenue Ruling 2013-18
October 1.93% Revenue Ruling 2013-21
November 1.73% Revenue Ruling 2013-22
December 1.65% Revenue Ruling 2013-26

 

Long Term

Month/Year 2013 Authority
January 2.31% Revenue Ruling 2013-1
February 2.52% Revenue Ruling 2013-3
March 2.66% Revenue Ruling 2013-7
April 2.70% Revenue Ruling 2013-9
May 2.60% Revenue Ruling 2013-11
June 2.47% Revenue Ruling 2013-12
July 3.16% Revenue Ruling 2013-13
August 2.80% Revenue Ruling 2013-15
September 3.28% Revenue Ruling 2013-18
October 3.50% Revenue Ruling 2013-21
November 3.37% Revenue Ruling 2013-22
December 3.32% Revenue Ruling 2013-26

 

The Center for Agricultural Law and Taxation does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. The Center's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.