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The section 7520 rate for January, 2012 is 1.4%
The section 7520 rate for February, 2012 will also be 1.4%
Are you up to date? Do you have Tiger Tables 2011?
Of greatest importance, the
Tiger Tables estate tax calculator
(which will also do interrelated estate tax calculations) has been
updated with the new exemption and rate effective through 2012 --
and the ability to input the deceased spouse's unused exclusion
amount.
In addition, if you bought Tiger Tables before April
28, 2009 your Tiger Tables is totally out of date. You
need the current version with current mortality tables which became
effective May 1, 2009. Click
HERE for
information about Tiger Tables 2011!(Complete table of 7520 rates since
May 1, 1989 is shown below)
7520 Rates Since May 1, 1989
|
JAN |
FEB |
MAR |
APR |
MAY |
JUN |
JUL |
AUG |
SEP |
OCT |
NOV |
DEC |
| 2012 |
1.4 |
1.4 |
|
|
|
|
|
|
|
|
|
|
| 2011 |
2.4 |
2.8 |
3.0 |
3.0 |
3.0 |
2.8 |
2.4 |
2.2 |
2.0 |
1.4 |
1.4 |
1.6 |
| 2010 |
3.0 |
3.4 |
3.2 |
3.2 |
3.4 |
3.2 |
2.8 |
2.6 |
2.4 |
2.0 |
2.0 |
1.8 |
| 2009 |
2.4 |
2.0 |
2.4 |
2.6 |
2.4 |
2.8 |
3.4 |
3.4 |
3.4 |
3.2 |
3.2 |
3.2 |
| 2008 |
4.4 |
4.2 |
3.6 |
3.4 |
3.2 |
3.8 |
4.2 |
4.2 |
4.2 |
3.8 |
3.6 |
3.4 |
| 2007 |
5.6 |
5.6 |
5.8 |
5.6 |
5.6 |
5.6 |
6.0 |
6.2 |
5.8 |
5.2 |
5.2 |
5.0 |
| 2006 |
5.4 |
5.2 |
5.4 |
5.6 |
5.8 |
6.0 |
6.0 |
6.2 |
6.0 |
5.8 |
5.6 |
5.8 |
| 2005 |
4.6 |
4.6 |
4.6 |
5.0 |
5.2 |
4.8 |
4.6 |
4.8 |
5.0 |
5.0 |
5.0 |
5.4 |
| 2004 |
4.2 |
4.2 |
4.0 |
3.8 |
3.8 |
4.6 |
5.0 |
4.8 |
4.6 |
4.4 |
4.2 |
4.2 |
| 2003 |
4.2 |
4.0 |
3.8 |
3.6 |
3.8 |
3.6 |
3.0 |
3.2 |
4.2 |
4.4 |
4.0 |
4.2 |
| 2002 |
5.4 |
5.6 |
5.4 |
5.6 |
6.0 |
5.8 |
5.6 |
5.2 |
4.6 |
4.2 |
3.6 |
4.0 |
| 2001 |
6.8 |
6.2 |
6.2 |
6.0 |
5.8 |
6.0 |
6.2 |
6.0 |
5.8 |
5.6 |
5.0 |
4.8 |
| 2000 |
7.4 |
8.0 |
8.2 |
8.0 |
7.8 |
8.0 |
8.0 |
7.6 |
7.6 |
7.4 |
7.2 |
7.0 |
| 1999 |
5.6 |
5.6 |
5.8 |
6.4 |
6.2 |
6.4 |
7.0 |
7.2 |
7.2 |
7.2 |
7.4 |
7.4 |
| 1998 |
7.2 |
6.8 |
6.8 |
6.8 |
6.8 |
7.0 |
6.8 |
6.8 |
6.6 |
6.2 |
5.4 |
5.4 |
| 1997 |
7.4 |
7.6 |
7.8 |
7.8 |
8.2 |
8.2 |
8.0 |
7.6 |
7.6 |
7.6 |
7.4 |
7.2 |
| 1996 |
6.8 |
6.8 |
6.6 |
7.0 |
7.6 |
8.0 |
8.2 |
8.2 |
8.0 |
8.0 |
8.0 |
7.6 |
| 1995 |
9.6 |
9.6 |
9.4 |
8.8 |
8.6 |
8.2 |
7.6 |
7.2 |
7.6 |
7.6 |
7.4 |
7.2 |
| 1994 |
6.4 |
6.4 |
6.4 |
7.0 |
7.8 |
8.4 |
8.2 |
8.4 |
8.4 |
8.6 |
9.0 |
9.4 |
| 1993 |
7.6 |
7.6 |
7.0 |
6.6 |
6.6 |
6.4 |
6.6 |
6.4 |
6.4 |
6.4 |
6.0 |
6.2 |
| 1992 |
8.2 |
7.6 |
8.0 |
8.4 |
8.6 |
8.4 |
8.2 |
7.8 |
7.2 |
7.0 |
6.8 |
7.4 |
| 1991 |
9.8 |
9.6 |
9.4 |
9.6 |
9.6 |
9.6 |
9.6 |
9.8 |
9.6 |
9.0 |
8.6 |
8.4 |
| 1990 |
9.6 |
9.8 |
10.2 |
10.6 |
10.6 |
11.0 |
10.6 |
10.4 |
10.2 |
10.6 |
10.6 |
10.2 |
| 1989 |
10* |
10* |
10* |
10* |
11.6 |
11.2 |
10.6 |
10.0 |
9.6 |
10.2 |
10.0 |
9.8 |
*Section 7520 became effective May 1, 1989.
For transactions occurring in the first four months of 1989,
regulations required use of a 10% interest assumption.
Latest IRS Applicable Federal Rates
are available from the IRS by clicking on the
following link:
http://www.irs.gov/app/picklist/list/federalRates.html
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