253 Plaza Dr., Ste. B
Oviedo, FL 32765-6460
1-800-879-6665 or 407-306-6160
Fax: 407-306-6107
The following rates are entered in the rates table found in Brentmark Software's Estate Planning Tools, Kugler Estate Analyzer, and Charitable Financial Planner. Each program automatically rounds these rates to the nearest 2/10's of 1% (values ending in .10% are rounded up as per IRS practice) to arrive at the §7520 rate.
120% Annual Mid-Term Applicable Federal Rates:
| Jan | Feb | Mar | Apr | May | June | Jul | Aug | Sep | Oct | Nov | Dec | |
| 1989 | 10.00 | 10.00 | 11.22 | 11.58 | 11.68 | 11.26 | 10.54 | 10.01 | 9.68 | 10.10 | 10.07 | 9.70 |
| 1990 | 9.57 | 9.70 | 10.27 | 10.54 | 10.61 | 10.97 | 10.53 | 10.44 | 10.28 | 10.63 | 10.59 | 10.25 |
| 1991 | 9.78 | 9.64 | 9.41 | 9.50 | 9.62 | 9.53 | 9.66 | 9.87 | 9.59 | 9.08 | 8.69 | 8.51 |
| 1992 | 8.10 | 7.64 | 8.06 | 8.43 | 8.56 | 8.47 | 8.25 | 7.82 | 7.19 | 6.96 | 6.83 | 7.40 |
| 1993 | 7.63 | 7.50 | 7.08 | 6.56 | 6.57 | 6.41 | 6.67 | 6.40 | 6.44 | 6.02 | 5.91 | 6.10 |
| 1994 | 6.40 | 6.42 | 6.45 | 7.08 | 7.74 | 8.33 | 8.22 | 8.49 | 8.49 | 8.56 | 8.97 | 9.33 |
| 1995 | 9.54 | 9.59 | 9.34 | 8.84 | 8.58 | 8.22 | 7.56 | 7.27 | 7.68 | 7.59 | 7.35 | 7.12 |
| 1996 | 6.89 | 6.75 | 6.56 | 7.08 | 7.65 | 7.93 | 8.12 | 8.24 | 7.99 | 8.09 | 7.94 | 7.59 |
| 1997 | 7.34 | 7.68 | 7.72 | 7.82 | 8.25 | 8.19 | 8.00 | 7.69 | 7.51 | 7.63 | 7.34 | 7.25 |
| 1998 | 7.13 | 6.84 | 6.72 | 6.85 | 6.84 | 6.95 | 6.83 | 6.70 | 6.67 | 6.16 | 5.42 | 5.43 |
| 1999 | 5.59 | 5.67 | 5.80 | 6.35 | 6.28 | 6.46 | 7.01 | 7.16 | 7.19 | 7.25 | 7.32 | 7.46 |
| 2000 | 7.47 | 7.90 | 8.19 | 8.08 | 7.70 | 7.96 | 7.96 | 7.62 | 7.50 | 7.33 | 7.23 | 7.07 |
| 2001 | 6.75 | 6.10 | 6.10 | 5.95 | 5.73 | 6.04 | 6.16 | 6.01 | 5.79 | 5.52 | 4.97 | 4.78 |
| 2002 | 5.40 | 5.58 | 5.43 | 5.60 | 6.01 | 5.71 | 5.53 | 5.10 | 4.51 | 4.16 | 3.68 | 3.98 |
| 2003 | 4.12 | 3.93 | 3.89 | 3.56 | 3.82 | 3.68 | 3.06 | 3.25 | 4.12 | 4.39 | 3.99 | 4.26 |
| 2004 | 4.23 | 4.13 | 4.01 | 3.80 | 3.81 | 4.67 | 4.94 | 4.81 | 4.61 | 4.36 | 4.26 | 4.28 |
| 2005 | 4.53 | 4.60 | 4.60 | 4.92 | 5.15 | 4.82 | 4.63 | 4.71 | 5.04 | 4.91 | 5.09 | 5.43 |
| 2006 | 5.39 | 5.29 | 5.42 | 5.68 | 5.82 | 6.09 | 6.08 | 6.27 | 6.03 | 5.79 | 5.65 | 5.70 |
| 2007 | 5.51 | 5.65 | 5.84 | 5.54 | 5.56 | 5.59 | 5.96 | 6.13 | 5.76 | 5.23 | 5.28 | 4.97 |
| 2008 | 4.31 | 4.22 | 3.57 | 3.45 | 3.29 | 3.84 | 4.14 | 4.26 | 4.16 | 3.81 | 3.57 | 3.43 |
| 2009 | 2.48 | 1.98 | 2.33 | 2.59 | 2.47 | 2.71 | 3.32 | 3.37 | 3.45 | 3.20 | 3.10 | 3.16 |
| 2010 | 2.95 | 3.39 | 3.23 | 3.25 | 3.45 | 3.27 | 2.83 | 2.62 | 2.33 | 2.07 | 1.91 | 1.83 |
| 2011 | 2.34 | 2.80 | 2.94 | 2.98 | 2.94 | 2.73 | 2.40 | 2.28 | 1.95 | 1.44 | 1.45 | 1.53 |
| 2012 | 1.40 | 1.34 | 1.30 | 1.38 | 1.57 | 1.28 | 1.10 | 1.06 | 1.01 | 1.12 | 1.07 | 1.14 |
| 2013 | 1.04 | 1.21 | 1.31 | 1.31 | 1.20 | 1.14 | 1.47 | 1.95 | 1.99 | 2.31 | 2.07 | 1.98 |
| 2014 | 2.10 | 2.36 | 2.21 | 2.17 | 2.31 | 2.29 | 2.18 | 2.27 | 2.23 | 2.22 | 2.28 | 2.06 |
| 2015 | 2.10 | 2.04 | 1.76 | 2.04 | 1.83 | 1.92 | 2.12 | 2.18 | 2.12 | 2.00 | 1.91 | 2.01 |
| 2016 | 2.17 | 2.18 | 1.77 | 1.74 | 1.71 | 1.70 | 1.71 | 1.43 | 1.47 | 1.56 | 1.61 | 1.76 |
| 2017 | 2.36 | 2.53 | 2.47 | 2.55 | 2.45 | 2.35 | 2.27 | 2.34 | 2.33 | 2.22 | 2.40 | 2.54 |
| 2018 | 2.62 | 2.78 | 3.08 | 3.27 | 3.23 | 3.44 | 3.45 | 3.37 |
Click here for Pre-59½ "Reasonable" Interest Rates
Link to IRS web page with AFR Revenue Rulings
Brentmark Software
253 Plaza Dr., Ste. B
Oviedo, FL 32765-6460
1-800-879-6665 or 407-306-6160
Fax: 407-306-6107
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