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| 72(t) Interest Rates 
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|  | Mar 19 | The maximum 72(t) interest rate for March 2019 will decrease to 3.47%.
This is the higher of the Federal mid-term annual 120% rates for January (3.47%) and February (3.15%).
The February rate was announced in Internal Revenue Bulletin 2019-07. | 
|  | Feb 19 | The maximum 72(t) interest rate for February 2019 will remain at 3.69%.
This is the higher of the Federal mid-term annual 120% rates for December (3.69%) and January (3.47%).
The January rate was announced in Internal Revenue Bulletin 2019-02. | 
|  | Jan 19 | The maximum 72(t) interest rate for January 2019 will increase to 3.69%.
This is the higher of the Federal mid-term annual 120% rates for November (3.65%) and December (3.69%).
The December rate was announced in Internal Revenue Bulletin 2018-49. | 
|  | Dec 18 | The maximum 72(t) interest rate for December 2018 will increase to 3.65%.
This is the higher of the Federal mid-term annual 120% rates for October (3.40%) and November (3.65%).
The November rate was announced in Internal Revenue Bulletin 2018-45. | 
|  | Nov 18 | The maximum 72(t) interest rate for November 2018 will remain at 3.44%.
This is the higher of the Federal mid-term annual 120% rates for September (3.44%) and October (3.40%).
The October rate was announced in Internal Revenue Bulletin 2018-41. | 
|  | Oct 18 | The maximum 72(t) interest rate for October 2018 will decrease to 3.44%.
This is the higher of the Federal mid-term annual 120% rates for and August (3.37%) and September (3.44%).
The September rate was announced in Internal Revenue Bulletin 2018-36. | 
|  | Sep 18 | The maximum 72(t) interest rate for September 2018 will remain at 3.45%.
This is the higher of the Federal mid-term annual 120% rates for and July (3.45%) and August (3.37%).
The August rate was announced in Internal Revenue Bulletin 2018-32. | 
|  | Aug 18 | The maximum 72(t) interest rate for August 2018 will increase to 3.45%.
This is the higher of the Federal mid-term annual 120% rates for and June (3.44%) and July(3.45%).
The July rate was announced in Internal Revenue Bulletin 2018-27. | 
|  | Jul 18 | The maximum 72(t) interest rate for July 2018 will increase to 3.44%.
This is the higher of the Federal mid-term annual 120% rates for and May (3.23%) and June (3.44%).
The June rate was announced in Internal Revenue Bulletin 2018-23. | 
|  | Jun 18 | The maximum 72(t) interest rate for June 2018 will remain at 3.27%.
This is the higher of the Federal mid-term annual 120% rates for and April (3.27%) and May (3.23%).
The May rate was announced in Internal Revenue Bulletin 2018-20. | 
|  | May 18 | The maximum 72(t) interest rate for May 2018 will increase to 3.27%.
This is the higher of the Federal mid-term annual 120% rates for March (3.08%) and April (3.27%).
The April rate was announced in Internal Revenue Bulletin 2018-14. | 
|  | Apr 18 | The maximum 72(t) interest rate for April 2018 will increase to 3.08%.
This is the higher of the Federal mid-term annual 120% rates for February (2.78%) and March (3.08%).
The March rate was announced in Internal Revenue Bulletin 2018-10. | 
|  | Mar 18 | The maximum 72(t) interest rate for March 2018 will increase to 2.78%.
This is the higher of the Federal mid-term annual 120% rates for January (2.62%) and February (2.78%).
The February rate was announced in Internal Revenue Bulletin 2018-06. | 
|  | Feb 18 | The maximum 72(t) interest rate for February 2018 will increase to 2.62%.
This is the higher of the Federal mid-term annual 120% rates for December (2.54%) and January (2.62%).
The January rate was announced in Internal Revenue Bulletin 2018-02. | 
|  | Jan 18 | The maximum 72(t) interest rate for January 2018 will increase to 2.54%.
This is the higher of the Federal mid-term annual 120% rates for November (2.40%) and December (2.54%).
The December rate was announced in Internal Revenue Bulletin 2017-49. | 
|  | Dec 17 | The maximum 72(t) interest rate for December 2017 will increase to 2.40%.
This is the higher of the Federal mid-term annual 120% rates for October (2.22%) and November (2.40%).
The November rate was announced in Internal Revenue Bulletin 2017-45. | 
|  | Nov 17 | The maximum 72(t) interest rate for November 2017 will decrease to 2.33%.
This is the higher of the Federal mid-term annual 120% rates for September (2.33%) and October (2.22%).
The October rate was announced in Internal Revenue Bulletin 2017-40. | 
|  | Oct 17 | The maximum 72(t) interest rate for October 2017 will remain at 2.34%.
This is the higher of the Federal mid-term annual 120% rates for August (2.34%) and September (2.33%).
The September rate was announced in Internal Revenue Bulletin 2017-36. | 
|  | Sep 17 | The maximum 72(t) interest rate for September 2017 will decrease to 2.34%.
This is the higher of the Federal mid-term annual 120% rates for July (2.27%) and August (2.34%).
The August rate was announced in Internal Revenue Bulletin 2017-32. | 
|  | Aug 17 | The maximum 72(t) interest rate for August 2017 will decrease to 2.35%.
This is the higher of the Federal mid-term annual 120% rates for June (2.35%) and July (2.27%).
The July rate was announced in Internal Revenue Bulletin 2017-27. | 
|  | Jul 17 | The maximum 72(t) interest rate for July 2017 will decrease to 2.45%.
This is the higher of the Federal mid-term annual 120% rates for May (2.45%) and June (2.35%).
The June rate was announced in Internal Revenue Bulletin 2017-23. | 
|  | Jun 17 | The maximum 72(t) interest rate for June 2017 will remain at 2.55%.
This is the higher of the Federal mid-term annual 120% rates for April (2.55%) and May(2.45%).
The May rate was announced in Internal Revenue Bulletin 2017-19. | 
|  | May 17 | The maximum 72(t) interest rate for May 2017 will increase to 2.55%.
This is the higher of the Federal mid-term annual 120% rates for March (2.47%) and April (2.55%).
The April rate was announced in Internal Revenue Bulletin 2017-14. | 
|  | Apr 17 | The maximum 72(t) interest rate for April 2017 will remain at 2.53%.
This is the higher of the Federal mid-term annual 120% rates for February (2.53%) and March (2.47%).
The March rate was announced in Internal Revenue Bulletin 2017-10. | 
|  | Mar 17 | The maximum 72(t) interest rate for March 2017 will increase to 2.53%.
This is the higher of the Federal mid-term annual 120% rates for January (2.36%) and February (2.53%).
The February rate was announced in Internal Revenue Bulletin 2017-6. | 
|  | Feb 17 | The maximum 72(t) interest rate for February 2017 will increase to 2.36%.
This is the higher of the Federal mid-term annual 120% rates for December (1.76%) and January (2.36%).
The January rate was announced in Internal Revenue Bulletin 2017-2. | 
|  | Jan 17 | The maximum 72(t) interest rate for January 2017 will increase to 1.76%.
This is the higher of the Federal mid-term annual 120% rates for November (1.61%) and December (1.76%).
The December rate was announced in Internal Revenue Bulletin 2016-49. | 
|  | Dec 16 | The maximum 72(t) interest rate for December 2016 will increase to 1.61%.
This is the higher of the Federal mid-term annual 120% rates for October (1.56%) and November (1.61%).
The November rate was announced in Internal Revenue Bulletin 2016-45. | 
|  | Nov 16 | The maximum 72(t) interest rate for November 2016 will increase to 1.56%.
This is the higher of the Federal mid-term annual 120% rates for September (1.47%) and October (1.56%).
The October rate was announced in Internal Revenue Bulletin 2016-41. | 
|  | Oct 16 | The maximum 72(t) interest rate for October 2016 will decrease to 1.47%.
This is the higher of the Federal mid-term annual 120% rates for August (1.43%) and September (1.47%).
The September rate was announced in Internal Revenue Bulletin 2016-36. | 
|  | Sep 16 | The maximum 72(t) interest rate for September 2016 will remain at 1.71%.
This is the higher of the Federal mid-term annual 120% rates for July (1.71%) and August (1.43%).
The August rate was announced in Internal Revenue Bulletin 2016-31. | 
|  | Aug 16 | The maximum 72(t) interest rate for August 2016 will remain at 1.71%.
This is the higher of the Federal mid-term annual 120% rates for June (1.70%) and July (1.71%).
The July rate was announced in Internal Revenue Bulletin 2016-27. | 
|  | Jul 16 | The maximum 72(t) interest rate for July 2016 will decrease to 1.71%.
This is the higher of the Federal mid-term annual 120% rates for May (1.71%) and June (1.70%).
The June rate was announced in Internal Revenue Bulletin 2016-23. | 
|  | Jun 16 | The maximum 72(t) interest rate for June 2016 will decrease to 1.74%.
This is the higher of the Federal mid-term annual 120% rates for April (1.74%) and May (1.71%).
The May rate was announced in Internal Revenue Bulletin 2016-19. | 
|  | May 16 | The maximum 72(t) interest rate for May 2016 will decrease to 1.77%.
This is the higher of the Federal mid-term annual 120% rates for March (1.77%) and April (1.74%).
The April rate was announced in Internal Revenue Bulletin 2016-14. | 
|  | Apr 16 | The maximum 72(t) interest rate for April 2016 will remain at 2.18%.
This is the higher of the Federal mid-term annual 120% rates for February (2.18%) and March (1.77%).
The March rate was announced in Internal Revenue Bulletin 2016-10. | 
|  | Mar 16 | The maximum 72(t) interest rate for March 2016 will increase to 2.18%.
This is the higher of the Federal mid-term annual 120% rates for January (2.17%) and February (2.18%).
The February rate was announced in Internal Revenue Bulletin 2016-06. | 
|  | Feb 16 | The maximum 72(t) interest rate for February 2016 will increase to 2.17%.
This is the higher of the Federal mid-term annual 120% rates for December (2.01%) and January (2.17%).
The January rate was announced in Internal Revenue Bulletin 2016-02. | 
|  | Jan 16 | The maximum 72(t) interest rate for January 2016 will increase to 2.01%.
This is the higher of the Federal mid-term annual 120% rates for November (1.91%) and December (2.01%).
The December rate was announced in Internal Revenue Bulletin 2015-49. | 
|  | Dec 15 | The maximum 72(t) interest rate for December 2015 will decrease to 2.00%.
This is the higher of the Federal mid-term annual 120% rates for October (2.12%) and November (1.91%).
The November rate was announced in Internal Revenue Bulletin 2015-44. | 
|  | Nov 15 | The maximum 72(t) interest rate for November 2015 will decrease to 2.12%.
This is the higher of the Federal mid-term annual 120% rates for September (2.12%) and October (2.00%).
The October rate was announced in Internal Revenue Bulletin 2015-40. | 
|  | Oct 15 | The maximum 72(t) interest rate for October 2015 will remain at 2.18%.
This is the higher of the Federal mid-term annual 120% rates for August (2.18%) and September (2.12%).
The September rate was announced in Internal Revenue Bulletin 2015-36. | 
|  | Sep 15 | The maximum 72(t) interest rate for September 2015 will increase to 2.18%.
This is the higher of the Federal mid-term annual 120% rates for July (2.12%) and August (2.18%).
The August rate was announced in Internal Revenue Bulletin 2015-31. | 
|  | Aug 15 | The maximum 72(t) interest rate for August 2015 will increase to 2.12%.
This is the higher of the Federal mid-term annual 120% rates for June (1.92%) and July (2.12%).
The July rate was announced in Internal Revenue Bulletin 2015-27. | 
|  | Jul 15 | The maximum 72(t) interest rate for July 2015 will decrease to 1.92%.
This is the higher of the Federal mid-term annual 120% rates for May (1.83%) and June (1.92%).
The June rate was announced in Internal Revenue Bulletin 2015-22. | 
|  | Jun 15 | The maximum 72(t) interest rate for June 2015 will remain at 2.04%.
This is the higher of the Federal mid-term annual 120% rates for April (2.04%) and May (1.83%).
The May rate was announced in Internal Revenue Bulletin 2015-18. | 
|  | May 15 | The maximum 72(t) interest rate for May 2015 will remain at 2.04%.
This is the higher of the Federal mid-term annual 120% rates for March (1.76%) and April (2.04%).
The April rate was announced in Internal Revenue Bulletin 2015-14. | 
|  | Apr 15 | The maximum 72(t) interest rate for April 2015 will decrease to 2.04%.
This is the higher of the Federal mid-term annual 120% rates for February (2.04%) and March (1.76%).
The March rate was announced in Internal Revenue Bulletin 2015-10. | 
|  | Mar 15 | The maximum 72(t) interest rate for March 2015 will remain at 2.10%.
This is the higher of the Federal mid-term annual 120% rates for January (2.10%) and February (2.04%).
The February rate was announced in Internal Revenue Bulletin 2015-6. | 
|  | Feb 15 | The maximum 72(t) interest rate for February 2015 will decrease to 2.10%.
This is the higher of the Federal mid-term annual 120% rates for December (2.06%) and January (2.10%).
The January rate was announced in Internal Revenue Bulletin 2015-4. | 
|  | Jan 15 | The maximum 72(t) interest rate for January 2015 will remain at 2.28%.
This is the higher of the Federal mid-term annual 120% rates for November (2.28%) and December (2.06%).
The December rate was announced in Internal Revenue Bulletin 2014-50. | 
|  | Dec 14 | The maximum 72(t) interest rate for December 2014 will increase to 2.28%.
This is the higher of the Federal mid-term annual 120% rates for October (2.22%) and November (2.28%).
The November rate was announced in Internal Revenue Bulletin 2014-45. | 
|  | Nov 14 | The maximum 72(t) interest rate for November 2014 will decrease to 2.23%.
This is the higher of the Federal mid-term annual 120% rates for September (2.23%) and October (2.22%).
The October rate was announced in Internal Revenue Bulletin 2014-41. | 
|  | Oct 14 | The maximum 72(t) interest rate for October 2014 will remain at 2.27%.
This is the higher of the Federal mid-term annual 120% rates for August (2.27%) and September (2.23%).
The September rate was announced in Internal Revenue Bulletin 2014-37. | 
|  | Sep 14 | The maximum 72(t) interest rate for September 2014 will decrease to 2.27%.
This is the higher of the Federal mid-term annual 120% rates for July (2.18%) and August (2.27%).
The August rate was announced in Internal Revenue Bulletin 2014-32. | 
|  | Aug 14 | The maximum 72(t) interest rate for August 2014 will decrease to 2.29%.
This is the higher of the Federal mid-term annual 120% rates for June (2.29%) and July (2.18%).
The July rate was announced in Internal Revenue Bulletin 2014-28. | 
|  | Jul 14 | The maximum 72(t) interest rate for July 2014 will remain at 2.31%.
This is the higher of the Federal mid-term annual 120% rates for May (2.31%) and June (2.29%).
The June rate was announced in Internal Revenue Bulletin 2014-24. | 
|  | Jun 14 | The maximum 72(t) interest rate for June 2014 will increase to 2.31%.
This is the higher of the Federal mid-term annual 120% rates for April (2.17%) and May (2.31%).
The May rate was announced in Internal Revenue Bulletin 2014-19. | 
|  | May 14 | The maximum 72(t) interest rate for May 2014 will decrease to 2.21%.
This is the higher of the Federal mid-term annual 120% rates for March (2.21%) and April (2.17%).
The April rate was announced in Internal Revenue Bulletin 2014-15. | 
|  | Apr 14 | The maximum 72(t) interest rate for April 2014 will remain at 2.36%.
This is the higher of the Federal mid-term annual 120% rates for February (2.36%) and March (2.21%).
The March rate was announced in Internal Revenue Bulletin 2014-11. | 
|  | Mar 14 | The maximum 72(t) interest rate for March 2014 will increase to 2.36%.
This is the higher of the Federal mid-term annual 120% rates for January (2.10%) and February (2.36%).
The February rate was announced in Internal Revenue Bulletin 2014-07. | 
|  | Feb 14 | The maximum 72(t) interest rate for February 2014 will increase to 2.10%.
This is the higher of the Federal mid-term annual 120% rates for December (1.98%) and January (2.10%).
The January rate was announced in Internal Revenue Bulletin 2014-02. | 
|  | Jan 14 | The maximum 72(t) interest rate for January 2014 will decrease to 2.07%.
This is the higher of the Federal mid-term annual 120% rates for November (2.07%) and December (1.98%).
The December rate was announced in Internal Revenue Bulletin 2013-50. | 
|  | Dec 13 | The maximum 72(t) interest rate for December 2013 will remain at 2.31%.
This is the higher of the Federal mid-term annual 120% rates for October (2.31%) and November (2.07%).
The November rate was announced in Internal Revenue Bulletin 2013-46. | 
|  | Nov 13 | The maximum 72(t) interest rate for November 2013 will increase to 2.31%.
This is the higher of the Federal mid-term annual 120% rates for September (1.99%) and October (2.31%).
The October rate was announced in Internal Revenue Bulletin 2013-43. | 
|  | Oct 13 | The maximum 72(t) interest rate for October 2013 will increase to 1.99%.
This is the higher of the Federal mid-term annual 120% rates for August (1.95%) and September (1.99%).
The September rate was announced in Internal Revenue Bulletin 2013-37. | 
|  | Sep 13 | The maximum 72(t) interest rate for September 2013 will increase to 1.95%.
This is the higher of the Federal mid-term annual 120% rates for July (1.47%) and August (1.95%).
The August rate was announced in Internal Revenue Bulletin 2013-32. | 
|  | Aug 13 | The maximum 72(t) interest rate for August 2013 will increase to 1.47%.
This is the higher of the Federal mid-term annual 120% rates for June (1.14%) and July (1.47%).
The July rate was announced in Internal Revenue Bulletin 2013-28. | 
|  | Jul 13 | The maximum 72(t) interest rate for July 2013 will decrease to 1.20%.
This is the higher of the Federal mid-term annual 120% rates for May (1.20%) and June (1.14%).
The June rate was announced in Internal Revenue Bulletin 2013-24. | 
|  | Jun 13 | The maximum 72(t) interest rate for June 2013 will remain at 1.31%.
This is the higher of the Federal mid-term annual 120% rates for April (1.31%) and May (1.20%).
The May rate was announced in Internal Revenue Bulletin 2013-20 | 
|  | May 13 | The maximum 72(t) interest rate for May 2013 will remain at 1.31%.
This is the higher of the Federal mid-term annual 120% rates for March (1.31%) and April (1.31%).
The April rate was announced in Internal Revenue Bulletin 2013-15. | 
|  | Apr 13 | The maximum 72(t) interest rate for April 2013 is increasing to 1.31%.
This is the higher of the Federal mid-term annual 120% rates for February (1.21%)
and March (1.31%).  The March rate was announced in Internal Revenue Bulletin 2013-11. | 
|  | Mar 13 | The maximum 72(t) interest rate for March 2013 is increasing to 1.21%.
This is the higher of the Federal mid-term annual 120% rates for January (1.04%)
and February (1.21%).  The February rate was announced in Internal Revenue Bulletin 2013-08. | 
|  | Feb 13 | The maximum 72(t) interest rate for February 2013 is remaining at 1.14%.
This is the higher of the Federal mid-term annual 120% rates for December (1.14%)
and January (1.04%).  The January rate was announced in Internal Revenue Bulletin 2013-02. | 
|  | Jan 13 | The maximum 72(t) interest rate for January 2013 is increasing to 1.14%.
This is the higher of the Federal mid-term annual 120% rates for November (1.07%)
and December (1.14%).  The December rate was announced in Internal Revenue Bulletin 2012-49. | 
|  | Dec 12 | The maximum 72(t) interest rate for December 2012 is remaining at 1.12%.
This is the higher of the Federal mid-term annual 120% rates for October (1.12%)
and November (1.07%).  The November rate was announced in Internal Revenue Bulletin 2012-45. | 
|  | Nov 12 | The maximum 72(t) interest rate for November 2012 is increasing to 1.12%.
This is the higher of the Federal mid-term annual 120% rates for September (1.01%) and October
(1.12%).  The September rate was announced in Internal Revenue Bulletin 2012-42. | 
|  | Oct 12 | The maximum 72(t) interest rate for October 2012 is decreasing to 1.06%.
This is the higher of the Federal mid-term annual 120% rates for August (1.06%) and September
(1.01%).  The August rate was announced in Internal Revenue Bulletin 2012-36. | 
|  | Sep 12 | The maximum 72(t) interest rate for September 2012 is decreasing to 1.1%.
This is the higher of the Federal mid-term annual 120% rates for July (1.10%) and August
(1.06%).  The August rate was announced in Internal Revenue Bulletin 2012-32. | 
|  | Aug 12 | The maximum 72(t) interest rate for for August 2012 is decreasing to 1.28%.
This is the higher of the Federal mid-term annual 120% rates for June (1.28%) and July
(1.10%).  The July rate was announced in Internal Revenue Bulletin 2012-27. | 
|  | Jul 12 | The maximum 72(t) interest rate for July 2012 remain at 1.57%.
 This is the higher of the Federal mid-term annual 120% rates for May (1.57%)
and June (1.28%).  The June rate was announced in Internal Revenue Bulletin 2012-23. | 
|  | Jun 12 | The maximum 72(t) interest rate for June 2012 will increase to 1.57%.
 This is the higher of the Federal mid-term annual 120% rates for April (1.38%) and May
(1.57%).  The May rate was announced in Internal Revenue Bulletin 2012-19. | 
|  | May 12 | The maximum 72(t) interest rate for May 2012 will increase to 1.38%.
 This is the higher of the Federal mid-term annual 120% rates for March (1.30%) and April (1.38%).  The April rate was announced in Internal Revenue Bulletin 2012-14. | 
|  | Apr 12 | The maximum 72(t) interest rate for April 2012 will decrease to 1.34%.
This is the higher of the Federal mid-term annual 120% rates for February (1.34%) and March (1.30%)).  The March rate was announced in Internal Revenue Bulletin 2012-12 . | 
|  | Mar 12 | The maximum 72(t) interest rate for March 2012 will decrease to 1.40%.
This is the higher of the Federal mid-term annual 120% rates for January (1.40%) and February (1.34%).  The February rate was announced in Internal Revenue Bulletin 2012-06 . | 
|  | Feb 12 | The maximum 72(t) interest rate for February 2012 will remain at 1.53%.
This is the higher of the Federal mid-term annual 120% rates for  December (1.53%) and January (1.40%).  The January rate was announced in Internal Revenue Bulletin 2012-03 . | 
|  | Jan 12 | The maximum 72(t) interest rate for January 2012 will increase to 1.53%.
This is the higher of the Federal mid-term annual 120% rates for November (1.45%) and December (1.53%).  The December rate was announced in Internal Revenue Bulletin 2011-50. | 
|  | Dec 11 | The maximum 72(t) interest rate for December 2011 will decrease to 1.45%.
This is the higher of the Federal mid-term annual 120% rates for October (1.44%) and November (1.45%).  The November rate was announced in Internal Revenue Bulletin 2011-45. | 
|  | Nov 11 | The maximum 72(t) interest rate for November 2011 will decrease to 1.95%.
This is the higher of the Federal mid-term annual 120% rates for September (1.95%) and October (1.44%).  The October rate was announced in Internal Revenue Bulletin 2011-41. | 
|  | Oct 11 | The maximum 72(t) interest rate for October 2011 will decrease to 2.28%.
This is the higher of the Federal mid-term annual 120% rates for August (2.28%) and September (1.95%).  The September rate was announced in Internal Revenue Bulletin 2011-36. | 
|  | Sept 11 | The maximum 72(t) interest rate for September 2011 will decrease to 2.40%.
This is the higher of the Federal mid-term annual 120% rates for July (2.40%) and August (2.28%).  The August rate was announced in Internal Revenue Bulletin 2011-32. | 
|  | Aug 11 | The maximum 72(t) interest rate for August 2011 will decrease to 2.73%.
This is the higher of the Federal mid-term annual 120% rates for June (2.73%) and July (2.40%).  The July rate was announced in Internal Revenue Bulletin 2011-27. | 
|  | Jul 11 | The maximum 72(t) interest rate for July 2011 will decrease to 2.94%.
This is the higher of the Federal mid-term annual 120% rates for May (2.94%) and June (2.73%).  The June rate was announced in Internal Revenue Bulletin 2011-23. | 
|  | Jun 11 | The maximum 72(t) interest rate for June 2011 will remain at  2.98%.
This is the higher of the Federal mid-term annual 120% rates for April (2.98%) and May (2.94%).  The May rate was announced in Internal Revenue Bulletin 2011-19. | 
|  | May 11 | The maximum 72(t) interest rate for May 2011 will increase to 2.98%.
This is the higher of the Federal mid-term annual 120% rates for March (2.94%) and April (2.98%).  The April rate was announced in Internal Revenue Bulletin 2011-14. | 
|  | Apr 11 | The maximum 72(t) interest rate for April 2011 will increase to 2.94%.
This is the higher of the Federal mid-term annual 120% rates for February (2.80%) and March (2.94%).  The March rate was announced in Internal Revenue Bulletin 2011-10. | 
|  | Mar 11 | The maximum 72(t) interest rate for March 2011 will increase to 2.80%.
This is the higher of the Federal mid-term annual 120% rates for January (2.34%) and February (2.80%).  The February rate was announced in Internal Revenue Bulletin 2011-6. | 
|  | Feb 11 | The maximum 72(t) interest rate for February 2011 will increase to 2.34%.
This is the higher of the Federal mid-term annual 120% rates for December (1.83%) and January (2.34%).  The January rate was announced in Internal Revenue Bulletin 2011-2. | 
|  | Jan 11 | The maximum 72(t) interest rate for January 2011 will decrease to 1.91%.
This is the higher of the Federal mid-term annual 120% rates for November (1.91%) and December (1.83%).  The December rate was announced in Internal Revenue Bulletin 2010-50. | 
|  | Dec 10 | The maximum 72(t) interest rate for December 2010 will decrease to 2.07%.
This is the higher of the Federal mid-term annual 120% rates for October (2.07%) and November (1.91%).  The November rate was announced in Internal Revenue Bulletin 2010-44. | 
|  | Nov 10 | The maximum 72(t) interest rate for November 2010 will decrease to 2.33%.
This is the higher of the Federal mid-term annual 120% rates for September (2.33%) and October (2.07%).  The October rate was announced in Internal Revenue Bulletin 2010-40. | 
|  | Oct 10 | The maximum 72(t) interest rate for October 2010 will decrease to 2.62%.
This is the higher of the Federal mid-term annual 120% rates for August (2.62%) and September (2.33%).  The September rate was announced in Internal Revenue Bulletin 2010-36. | 
|  | Sept 10 | The maximum 72(t) interest rate for September 2010 will decrease to 2.83%.
This is the higher of the Federal mid-term annual 120% rates for July (2.83%) and August (2.62%).  The August rate was announced in Internal Revenue Bulletin 2010-31. | 
|  | Aug 10 | The maximum 72(t) interest rate for August 2010 will decrease to 3.27%.
This is the higher of the Federal mid-term annual 120% rates for June (3.27%) and July(2.83%).  The July rate was announced in Internal Revenue Bulletin 2010-27. | 
|  | Jul 10 | The maximum 72(t) interest rate for July 2010 will remain at 3.45%.
This is the higher of the Federal mid-term annual 120% rates for May (3.45%) and June (3.27%).  The June rate was announced in Internal Revenue Bulletin 2010-23 | 
|  | Jun 10 | The maximum 72(t) interest rate for June 2010 will increase to 3.45%.
This is the higher of the Federal mid-term annual 120% rates for April (3.25%) and May (3.45%).  The May rate was announced in Internal Revenue Bulletin 2010-18. | 
|  | May 10 | The maximum 72(t) interest rate for May 2010 will decrease to 3.25%.
This is the higher of the Federal mid-term annual 120% rates for March (3.23%) and April (3.25%).  The April rate was announced in Internal Revenue Bulletin 2010-14. | 
|  | Apr 10 | The maximum 72(t) interest rate for April 2010 will remain at 3.39%.
This is the higher of the Federal mid-term annual 120% rates for February (3.39%) and March (3.23%).  The March rate was announced in Internal Revenue Bulletin 2010-10. | 
|  | Mar 10 | The maximum 72(t) interest rate for March 2010 will increase to 3.39%.
This is the higher of the Federal mid-term annual 120% rates for January (2.95%) and February (3.39%).  The February rate was announced in Internal Revenue Bulletin 2010-6. | 
|  | Feb 10 | The maximum 72(t) interest rate for February 2010 will remain at 3.16%.
This is the higher of the Federal mid-term annual 120% rates for December (3.16%) and January (2.95%).  The January rate was announced in Internal Revenue Bulletin 2010-2. | 
|  | Jan 10 | The maximum 72(t) interest rate for January 2010 will decrease to 3.16%.
This is the higher of the Federal mid-term annual 120% rates for November (3.10%) and December (3.16%).  The December rate was announced in Internal Revenue Bulletin 2009-49. | 
|  | Dec 09 | The maximum 72(t) interest rate for December 2009 will decrease to 3.20%.
This is the higher of the Federal mid-term annual 120% rates for October (3.20%) and November (3.10%).  The November rate was announced in Internal Revenue Bulletin 2009-44. | 
|  | Nov 09 | The maximum 72(t) interest rate for November 2009 will stay at 3.45%.
This is the higher of the Federal mid-term annual 120% rates for September (3.45%) and October (3.20%).  The October rate was announced in Internal Revenue Bulletin 2009-40. | 
 |  | Oct 09 | The maximum 72(t) interest rate for October 2009 will increase to 3.45%.
This is the higher of the Federal mid-term annual 120% rates for August (3.37%) and September (3.45%).  The September rate was announced in Internal Revenue Bulletin 2009-37. | 
 |  | Sep 09 | The maximum 72(t) interest rate for September 2009 will increase to 3.37%.
This is the higher of the Federal mid-term annual 120% rates for July (3.32%) and August (3.37%).  The August rate was announced in Internal Revenue Bulletin 2009-31. | 
|  | Aug 09 | The maximum 72(t) interest rate for  August 2009 will increase to 3.32%.
This is the higher of the Federal mid-term annual 120% rates for June (2.71%) and July (3.32%).  The July rate was announced in Internal Revenue Bulletin 2009-28. | 
|  | Jul 09 | The maximum 72(t) interest rate for  July 2009 will increase to 2.71%.
This is the higher of the Federal mid-term annual 120% rates for May (2.47%) and June (2.71%).  The June rate was announced in Internal Revenue Bulletin 2009-22. | 
|  | Jun 09 | The maximum 72(t) interest rate for  June 2009 will remain at 2.59%.
This is the higher of the Federal mid-term annual 120% rates for April (2.59%) and May (2.47%).  The May rate was announced in Internal Revenue Bulletin 2009-19. | 
|  | May 09 | The maximum 72(t) interest rate for  May 2009 will increase to 2.59%.
This is the higher of the Federal mid-term annual 120% rates for March (2.33%) and April (2.59%).  The April rate was announced in Internal Revenue Bulletin 2009-14. | 
|  | Apr 09 | The maximum 72(t) interest rate for  April 2009 will decrease to 2.33%.
This is the higher of the Federal mid-term annual 120% rates for February (1.98%) and March (2.33%).  The March rate was announced in Internal Revenue Bulletin 2009-10. | 
|  | Mar 09 | The maximum 72(t) interest rate for  March 2009 will decrease to 2.48%.
This is the higher of the Federal mid-term annual 120% rates for January (2.48%) and February (1.98%).  The February rate was announced in Internal Revenue Bulletin 2009-6. | 
|  | Feb 09 | The maximum 72(t) interest rate for  February 2009 will decrease to 3.43%.
This is the higher of the Federal mid-term annual 120% rates for December (3.43%) and January (2.48%).  The January rate was announced in Internal Revenue Bulletin 2009-2. | 
|  | Jan 09 | The maximum 72(t) interest rate for January 2009 will decrease to 3.57%.
This is the higher of the Federal mid-term annual 120% rates for November (3.57%) and December (3.43%).  The December rate was announced in Internal Revenue Bulletin 2008-49. | 
|  | Dec 08 | The maximum 72(t) interest rate for December 2008 will decrease to 3.81%.
This is the higher of the Federal mid-term annual 120% rates for October (3.81%) and November (3.57%).  The November rate was announced in Internal Revenue Bulletin 2008-45. | 
|  | Nov 08 | The maximum 72(t) interest rate for November 2008 will decrease to 4.16%.
This is the higher of the Federal mid-term annual 120% rates for September (4.16%) and October (3.81%).  The October rate was announced in Internal Revenue Bulletin 2008-40. | 
|  | Oct 08 | The maximum 72(t) interest rate for October 2008 will remain the same, at 4.26%.
This is the higher of the Federal mid-term annual 120% rates for August (4.26%) and September (4.16%).  The September rate was announced in Internal Revenue Bulletin 2008-36. | 
|  | Sep 08 | The maximum 72(t) interest rate for September 2008 will increase to  4.26%.
This is the higher of the Federal mid-term annual 120% rates for July (4.14%) and August (4.26%).  The August rate was announced in Internal Revenue Bulletin 2008-31. | 
|  | Aug 08 | The maximum 72(t) interest rate for August 2008 will increase to  4.14%.
This is the higher of the Federal mid-term annual 120% rates for June (3.84%) and July (4.14%).  The June rate was announced in Internal Revenue Bulletin 2008-26. | 
|  | Jul 08 | The maximum 72(t) interest rate for July 2008 will increase to  3.84%.
This is the higher of the Federal mid-term annual 120% rates for May (3.29%) and June (3.84%).  The June rate was announced in Internal Revenue Bulletin 2008-22. | 
|  | Jun 08 | The maximum 72(t) interest rate for June 2008 will decrease to 3.45%.
This is the higher of the Federal mid-term annual 120% rates for April (3.45%) and May (3.29%).  The May rate was announced in Internal Revenue Bulletin 2008-18. | 
|  | May 08 | The maximum 72(t) interest rate for May 2008 will decrease to 3.57%.
This is the higher of the Federal mid-term annual 120% rates for March (3.57%) and April (3.45%).  The April rate was announced in Internal Revenue Bulletin 2008-14. | 
|  | Apr 08 | The maximum 72(t) interest rate for April 2008 will decrease to 4.22%.
This is the higher of the Federal mid-term annual 120% rates for February (4.22%) and March (3.57%).  The March rate was announced in Internal Revenue Bulletin 2008-10. | 
|  | Mar 08 | The maximum 72(t) interest rate for March 2008 will decrease to 4.31%.
This is the higher of the Federal mid-term annual 120% rates for January (4.31%) and February (4.22%).  The February rate was announced in Internal Revenue Bulletin 2008-5. | 
|  | Feb 08 | The maximum 72(t) interest rate for February 2008 will decrease to 4.97%.
This is the higher of the Federal mid-term annual 120% rates for December (4.97%) and January (4.31%).  The January rate was announced in Internal Revenue Bulletin 2008-3. | 
|  | Jan 08 | The maximum 72(t) interest rate for January 2008 will stay level at 5.28%.
This is the higher of the Federal mid-term annual 120% rates for November (5.28%) and December (4.97%).  The December rate was announced in Internal Revenue Bulletin 2007-50. | 
|  | Dec 07 | The maximum 72(t) interest rate for December 2007 will decrease to 5.28%.
This is the higher of the Federal mid-term annual 120% rates for October (5.23%) and November (5.28%).  The November rate was announced in Internal Revenue Bulletin 2007-45. | 
|  | Nov 07 | The maximum 72(t) interest rate for November 2007 will decrease to 5.76%.
This is the higher of the Federal mid-term annual 120% rates for September (5.76%) and October (5.23%).  The October rate was announced in Internal Revenue Bulletin 2007-41. | 
|  | Oct 07 | The maximum 72(t) interest rate for October 2007 will remain at 6.13%.
This is the higher of the Federal mid-term annual 120% rates for August (6.13%) and September (5.76%).  The September rate was announced in Internal Revenue Bulletin 2007-36. | 
|  | Sep 07 | The maximum 72(t) interest rate for September 2007 will increase to 6.13%.
This is the higher of the Federal mid-term annual 120% rates for July (5.96%) and August (6.13%).  The August rate was announced in Internal Revenue Bulletin 2007-32. | 
|  | Aug 07 | The maximum 72(t) interest rate for August 2007 will increase to 5.96%.
This is the higher of the Federal mid-term annual 120% rates for June (5.59%) and July (5.96%).  The July rate was announced in Internal Revenue Bulletin 2007-28. | 
|  | Jul 07 | The maximum 72(t) interest rate for June 2007 will increase to 5.59%.
This is the higher of the Federal mid-term annual 120% rates for May (5.56%) and June (5.59%).  The June rate was announced in Internal Revenue Bulletin 2007-23. | 
|  | Jun 07 | The maximum 72(t) interest rate for June 2007 will decrease to 5.56%.
This is the higher of the Federal mid-term annual 120% rates for April (5.54%) and May (5.56%).  The May rate was announced in Internal Revenue Bulletin 2007-19. | 
|  | May 07 | The maximum 72(t) interest rate for May 2007 will remain at 5.84%.
This is the higher of the Federal mid-term annual 120% rates for March (5.84%) and April (5.54%).  The April rate was announced in Internal Revenue Bulletin 2007-15. | 
|  | Apr 07 | The maximum 72(t) interest rate for April 2007 will increase to 5.84%.
This is the higher of the Federal mid-term annual 120% rates for February (5.65%) and March (5.84%).  The March rate was announced in Internal Revenue Bulletin 2007-11. | 
|  | Mar 07 | The maximum 72(t) interest rate for March 2007 will decrease to 5.65%.
This is the higher of the Federal mid-term annual 120% rates for January (5.51%) and February (5.65%).  The February rate was announced in Internal Revenue Bulletin 2007-06. | 
|  | Feb 07 | The maximum 72(t) interest rate for February 2007 will remain the same, at 5.70%.
This is the higher of the Federal mid-term annual 120% rates for December (5.70%) and January (5.51%).  The January rate was announced in Internal Revenue Bulletin 2007-03. | 
|  | Jan 07 | The maximum 72(t) interest rate for January 2007 will decrease to 5.70%.
This is the higher of the Federal mid-term annual 120% rates for November (5.65%) and December (5.70%).  The December rate was announced in Internal Revenue Bulletin 2006-49. | 
|  | Dec 06 | The maximum 72(t) interest rate for December 2006 will decrease 5.79%.
This is the higher of the Federal mid-term annual 120% rates for October (5.79%) and November (5.65%).  The November rate was announced in Internal Revenue Bulletin 2006-45. | 
|  | Nov 06 | The maximum 72(t) interest rate for November 2006 will decrease to 6.03%.
This is the higher of the Federal mid-term annual 120% rates for September (6.03%) and October (5.79%).  The October rate was announced in Internal Revenue Bulletin 2006-41. | 
|  | Oct 06 | The maximum 72(t) interest rate for October 2006 will remain unchanged at 6.27%.
This is the higher of the Federal mid-term annual 120% rates for August (6.27%) and September (6.03%).  The September rate was announced in Internal Revenue Bulletin 2006-36. | 
|  | Sep 06 | The maximum 72(t) interest rate for September 2006 will increase to 6.27%.
This is the higher of the Federal mid-term annual 120% rates for July (6.08%) and August (6.27%).  The August rate was announced in Internal Revenue Bulletin 2006-32. | 
|  | Aug 06 | The maximum 72(t) interest rate for August 2006 will remain at 6.09%.
This is the higher of the Federal mid-term annual 120% rates for June (6.09%) and July (6.08%).  The July rate was announced in Internal Revenue Bulletin 2006-28. | 
|  | July 06 | The maximum 72(t) interest rate for July 2006 will increase to 6.09%.
This is the higher of the Federal mid-term annual 120% rates for May (5.82%) and June (6.09%).  The May rate was announced in Internal Revenue Bulletin 2006-23. | 
|  | June 06 | The maximum 72(t) interest rate for June 2006 will increase to 5.82%.
This is the higher of the Federal mid-term annual 120% rates for April (5.68%) and May (5.82%).  The May rate was announced in Internal Revenue Bulletin 2006-19. | 
|  | May 06 | The maximum 72(t) interest rate for May 2006 will increase to 5.68%.
This is the higher of the Federal mid-term annual 120% rates for March (5.42%) and April (5.68%).  The April rate was announced in Internal Revenue Bulletin 2006-14. | 
|  | Apr 06 | The maximum 72(t) interest rate for April 2006 will increase to 5.42%.
This is the higher of the Federal mid-term annual 120% rates for February (5.29%) and March (5.42%).  The March rate was announced in Internal Revenue Bulletin 2006-10. | 
|  | Mar 06 | The maximum 72(t) interest rate for March 2006 will decrease to 5.39%.
This is the higher of the Federal mid-term annual 120% rates for January (5.39%) and February (5.29%).  The February rate was announced in Internal Revenue Bulletin 2006-6. | 
|  | Feb 06 | The maximum 72(t) interest rate for February 2006 will stay at 5.43%.
This is the higher of the Federal mid-term annual 120% rates for December (5.43%) and January (5.39%).  The January rate was announced in Internal Revenue Bulletin 2006-2. | 
|  | Jan 06 | The maximum 72(t) interest rate for January 2006 will increase to 5.43%.
This is the higher of the Federal mid-term annual 120% rates for November (5.09%) and December (5.43%).  The December rate was announced in Internal Revenue Bulletin 2005-49. | 
|  | Dec 05 | The maximum 72(t) interest rate for December 2005 will increase to 5.09%.
This is the higher of the Federal mid-term annual 120% rates for October (4.91%) and November (5.09%).  The November rate was announced in Internal Revenue Bulletin 2005-45. | 
|  | Nov 05 | The maximum 72(t) interest rate for November 2005 will remain at 5.04%.
This is the higher of the Federal mid-term annual 120% rates for September (5.04%) and October (4.91%).  The October rate was announced in Internal Revenue Bulletin 2005-41. | 
|  | Oct 05 | The maximum 72(t) interest rate for October 2005 will increase to 5.04%.
This is the higher of the Federal mid-term annual 120% rates for August (4.71%) and September (5.04%).  The September rate was announced in Internal Revenue Bulletin 2005-36. | 
|  | Sept 05 | The maximum 72(t) interest rate for September 2005 will decrease to 4.71%.
This is the higher of the Federal mid-term annual 120% rates for July (4.63%) and August (4.71%).  The August rate was announced in Internal Revenue Bulletin 2005-33. | 
|  | Aug 05 | The maximum 72(t) interest rate for August 2005 will decrease to 4.82%.
This is the higher of the Federal mid-term annual 120% rates for June (4.82%) and July (4.63%).  The July rate was announced in Internal Revenue Bulletin 2005-27. | 
|  | July 05 | The maximum 72(t) interest rate for July 2005 will hold steady at 5.15%.
This is the higher of the Federal mid-term annual 120% rates for May (5.15%) and June (4.82%).
The June rate was announced in Internal Revenue Bulletin 2005-23. | 
|  | June 05 | The maximum 72(t) interest rate for May 2005 will increase to 5.15%.
This is the higher of the Federal mid-term annual 120% rates for April (4.92%) and May (5.15%).
The May rate was announced in Internal Revenue Bulletin 2005-19. | 
|  | May 05 | The maximum 72(t) interest rate for May 2005 will increase to 4.92%.
This is the higher of the Federal mid-term annual 120% rates for March (4.60%) and April (4.92%).
The April rate was announced in Internal Revenue Bulletin 2005-15. | 
|  | Apr 05 | The maximum 72(t) interest rate for April 2005 will remain unchanged at 4.60.
This is the higher of the Federal mid-term annual 120% rates for February (4.60%) and March (4.60%).
The March rate was announced in Internal Revenue Bulletin 2005-10. | 
|  | Mar 05 | The maximum 72(t) interest rate for March 2005 will increase to 4.60.
This is the higher of the Federal mid-term annual 120% rates for January (4.53%) and February (4.60%).
The February rate was announced in Internal Revenue Bulletin 2005-06. | 
|  | Feb 05 | The maximum 72(t) interest rate for February 2005 will increase to 4.53%.
This is the higher of the Federal mid-term annual 120% rates for December (4.28%) and January (4.53%).
The January rate was announced in Internal Revenue Bulletin 2005-02. | 
|  | Jan 05 | The maximum 72(t) interest rate for January 2005 will decrease to 4.28%.
This is the higher of the Federal mid-term annual 120% rates for November (4.26%) and December
(4.28%).  The December rate was announced in Internal Revenue Bulletin 2004-49. | 
|  | Dec 04 | The maximum 72(t) interest rate for December 2004 will decrease to 4.36%.
This is the higher of the Federal mid-term annual 120% rates for October (4.36%) and November (4.26%).
The November rate was announced in Internal Revenue Bulletin 2004-45. | 
|  | Nov 04 | The maximum 72(t) interest rate for November 2004 will decline to 4.61%.
This is the higher of the Federal mid-term annual 120% rates for September (4.61%) and October
(4.36%).  The October rate was announced in Internal Revenue Bulletin 2004-41. | 
|  | Oct 04 | The maximum 72(t) interest rate for October 2004 will decline to 4.81%.
This is the higher of the Federal mid-term annual 120% rates for August (4.81%) and September (4.61%).
The September rate was announced in Internal Revenue Bulletin 2004-36. | 
|  | Sep 04 | The maximum 72(t) interest rate for September 2004 will remain at 4.94%.
This is the higher of the Federal mid-term annual 120% rates for July (4.94%) and
August (4.81%). The August rate was announced in Internal Revenue Bulletin 2004-32. | 
|  | Aug 04 | The maximum 72(t) interest rate for August 2004 will increase to 4.94%.
This is the higher of the Federal mid-term annual 120% rates for June (4.67%) and July (4.94%).
The July rate was announced in Internal Revenue Bulletin 2004-27. | 
|  | Jul 04 | 4.67% | 
|  | Jun 04 | 3.81 % | 
|  | May 04 | 4.01 % | 
|  | Apr 04 | 4.13 % | 
|  | Mar 04 | 4.23 % | 
|  | Feb 04 | 4.26% | 
|  | Jan 04 | 4.26% | 
|  | Dec 03 | 4.39% | 
|  | Nov 03 | 4.39% | 
|  | Oct 03 | 4.12% | 
|  | Sept 03 | 3.25% | 
|  | Aug 03 | 3.68% | 
|  | Jul 03 | 3.82% | 
|  | Jun 03 | 3.82% | 
|  | May 03 | 3.89% | 
|  | Apr 03 | 3.93% | 
|  | Mar 03 | 4.12% | 
|  | Feb 03 | 4.12% | 
|  | Jan 03 | 3.98% | 
|  | Dec 02 | 4.16% | 
|  | Nov 02 | 5.10% | 
|  | 
|  | The rates we are posting are in compliance with IRS Rev. Rul. 2002-62 (October 4, 2002) Section 2.02(c), 
which states: "The interest rate that may be used is any interest rate that is not more than 120 percent 
of the federal mid-term rate (determined in accordance with §1274(d) for either of the two months immediately 
preceding the month in which the distribution begins)." |