Revenue Ruling 2022-05 will be in IRB: IRB 2022-10, dated March 7, 2022.

Issue Number:​ ​ ​ ​ RR-2022-05

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Revenue Ruling 2022-05 containing the interest rates: underpayments and overpayments. The rates for interest determined under Section 6621 of the code for the calendar quarter beginning April 1, 2022, will be 4 percent for overpayments (3 percent in the case of a corporation), 4 percent for underpayments, and 6 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 1.5 percent.

Revenue Ruling 2022-05 will be in IRB: IRB 2022-10, dated March 7, 2022.

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