美国八屋会计事务所
美国国税局（IRS）宣布，自2023年7月1日开始的季度内，利率将保持不变。
对于个人纳税人，年度利率（每日复利）的超额支付和欠缴将保持在7%。以下是新利率的完整列表：
根据美国内部税收法规定，利率每季度确定一次。对于非公司纳税人，超额支付和欠缴利率是联邦短期利率加3个百分点。
一般情况下，对于公司，欠缴利率是联邦短期利率加3个百分点，而超额支付利率是联邦短期利率加2个百分点。大型公司欠缴的利率是联邦短期利率加5个百分点。对于一次性超过10,000美元的公司税款超额支付部分，利率是联邦短期利率加半个（0.5）百分点。
2023年5月24日公布的利率是根据2023年4月确定的联邦短期利率计算的。
内容整理来源于IRS仅供参考
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