This is a table of rates taken from the IRS Revenue Rulings for Section 7520 rates from May 1989 to the month shown.  These rates are used by the calculators on this site and are manually updated based on the receipt of the relevant Revenue Ruling.

YearJanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecember
198911.60%11.20%10.60%10.00%9.60%10.20%10.00%9.80%
19909.60%9.80%10.20%10.60%10.60%11.00%10.60%10.40%10.20%10.60%10.60%10.20%
19919.80%9.60%9.40%9.60%9.60%9.60%9.60%9.80%9.60%9.00%8.60%8.40%
19928.20%7.60%8.00%8.40%8.60%8.40%8.20%7.80%7.20%7.00%6.80%7.40%
19937.60%7.60%7.00%6.60%6.60%6.40%6.60%6.40%6.40%6.00%6.00%6.20%
19946.40%6.40%6.40%7.00%7.80%8.40%8.20%8.40%8.40%8.60%9.00%9.40%
19959.60%9.60%9.40%8.80%8.60%8.20%7.60%7.20%7.60%7.60%7.40%7.20%
19966.80%6.80%6.60%7.00%7.60%8.00%8.20%8.20%8.00%8.00%8.00%7.60%
19977.40%7.60%7.80%7.80%8.20%8.20%8.00%7.60%7.60%7.60%7.40%7.20%
19987.20%6.80%6.80%6.80%6.80%7.00%6.80%6.80%6.60%6.20%5.40%5.40%
19995.60%5.60%5.80%6.40%6.20%6.40%7.00%7.20%7.20%7.20%7.40%7.40%
20007.40%8.00%8.20%8.00%7.80%8.00%8.00%7.60%7.60%7.40%7.20%7.00%
20016.80%6.20%6.20%6.00%5.80%6.00%6.20%6.00%5.80%5.60%5.00%4.80%
20025.40%5.60%5.40%5.60%6.00%5.80%5.60%5.20%4.60%4.20%3.60%4.00%
20034.20%4.00%3.80%3.60%3.80%3.60%3.00%3.20%4.20%4.40%4.00%4.20%
20044.20%4.20%4.00%3.80%3.80%4.60%5.00%4.80%4.60%4.40%4.20%4.20%
20054.60%4.60%4.60%5.00%5.20%4.80%4.60%4.80%5.00%5.00%5.00%5.40%
20065.40%5.20%5.40%5.60%5.80%6.00%6.00%6.20%6.00%5.80%5.60%5.80%
20075.60%5.60%5.80%5.60%5.60%5.60%6.00%6.20%5.80%5.20%5.20%5.00%
20084.40%4.20%3.60%3.40%3.20%3.80%4.20%4.20%4.20%3.80%3.60%3.40%
20092.40%2.00%2.40%2.60%2.40%2.80%3.40%3.40%3.40%3.20%3.20%3.20%
20103.00%3.40%3.20%3.20%3.40%3.20%2.80%2.60%2.40%2.00%2.00%1.80%
20112.40%2.80%3.00%3.00%3.00%2.80%2.40%2.20%2.00%1.40%1.40%1.60%
20121.40%1.40%1.40%1.40%1.60%1.20%1.20%1.00%1.00%1.20%1.00%1.20%
20131.00%1.20%1.40%1.40%1.20%1.20%1.40%2.00%2.00%2.40%2.00%2.00%
20142.20%2.40%2.20%2.20%2.40%2.20%2.20%2.20%2.20%2.20%2.20%2.00%
20152.20%2.00%1.80%2.00%1.80%2.00%2.20%2.20%2.20%2.00%2.00%2.00%
20162.20%2.20%1.80%1.80%1.80%1.80%1.80%1.40%1.40%1.60%1.60%1.80%
20172.40%2.60%2.40%2.60%2.40%2.40%2.20%2.40%2.40%2.20%2.40%2.60%
20182.60%2.80%3.00%3.20%3.20%3.40%3.40%3.40%3.40%3.40%3.60%3.60%
20193.40%3.20%3.20%3.00%2.80%2.80%2.60%2.20%2.20%1.80%2.00%2.00%
20202.00%2.20%1.80%1.20%0.80%0.60%0.60%0.40%0.40%0.40%0.40%0.60%
20210.60%0.60%0.80%1.00%1.20%1.20%1.20%1.20%1.00%1.00%1.40%1.60%
20221.60%1.60%2.00%2.20%3.00%3.60%3.60%3.80%3.60%4.00%4.80%5.20%
20234.60%4.60%4.40%5.00%4.40%4.20%4.60%5.00%5.00%5.40%5.60%5.80%
20245.20%4.80%5.00%5.20%5.40%5.60%5.40%5.20%4.80%4.40%4.40%5.00%