afrs
Applicable Federal
Rates
This
table contains the short-term, mid-term, and long-term applicable federal rates
(AFRs) for the specified month for purposes of section 1274(d) of the Internal
Revenue Code. (Section 1274. Determination of Issue
Price in the Case of Certain Debt Instruments Issued for Property.)
Short Term = not over 3 years
Mid Term = over 3 years but not over 9 years
Long Term = over 9 years.
The
Section 7520 rate shown under Mid-Term rates is 120% of the Mid-Term rate,
rounded to the nearest 2/10ths of 1% as required by IRC 7520(a)( 2).These are the rates that are used in determining, for
gift and estate tax purposes, the value of life estates, remainders, annuities
and other valuations related to the life of one or more individuals.
August,
2010
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
0.53%
0.53%
0.53%
0.53%
110%AFR
0.58%
0.58%
0.58%
0.58%
120%AFR
0.64%
0.64%
0.64%
0.64%
130%AFR
0.69%
0.69%
0.69%
0.69%
Mid-Term
AFR
2.18%
2.17%
2.16%
2.16%
110%AFR
2.40%
2.39%
2.38%
2.38%
120%AFR
2.62%
2.60%
2.59%
2.59%
130%AFR
2.83%
2.82%
2.81%
2.81%
7520 Rate
2.60%
-----
-----
-----
Long-Term
AFR
3.79%
3.75%
3.73%
3.72%
110%AFR
4.17%
4.13%
4.10%
4.09%
120%AFR
4.55%
4.50%
4.48%
4.46%
130%AFR
4.93%
4.88%
4.85%
4.84%
July,
2010
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
0.61%
0.61%
0.61%
0.61%
110%AFR
0.67%
0.67%
0.67%
0.67%
120%AFR
0.73%
0.73%
0.73%
0.73%
130%AFR
0.79%
0.79%
0.79%
0.79%
Mid-Term
AFR
2.35%
2.34%
2.33%
2.33%
110%AFR
2.59%
2.57%
2.56%
2.56%
120%AFR
2.82%
2.81%
2.80%
2.80%
130%AFR
3.06%
3.04%
3.03%
3.03%
7520 Rate
2.80%
-----
-----
-----
Long-Term
AFR
3.94%
3.90%
3.88%
3.87%
110%AFR
4.33%
4.29%
4.27%
4.26%
120%AFR
4.73%
4.68%
4.66%
4.64%
130%AFR
5.12%
5.07%
5.04%
5.03%
June,
2010
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
0.74%
0.74%
0.74%
0.74%
110%AFR
0.81%
0.81%
0.81%
0.81%
120%AFR
0.89%
0.89%
0.89%
0.89%
130%AFR
0.96%
0.96%
0.96%
0.96%
Mid-Term
AFR
2.72%
2.70%
2.69%
2.68%
110%AFR
2.99%
2.97%
2.96%
2.95%
120%AFR
3.26%
3.24%
3.23%
3.22%
130%AFR
3.54%
3.51%
3.50%
3.48%
7520 Rate
3.20%
-----
-----
-----
Long-Term
AFR
4.30%
4.25%
4.23%
4.21%
110%AFR
4.73%
4.68%
4.65%
4.63%
120%AFR
5.16%
5.10%
5.08%
5.05%
130%AFR
5.59%
5.53%
5.50%
5.47%
May,
2010
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
0.79%
0.79%
0.79%
0.79%
110%AFR
0.87%
0.87%
0.87%
0.87%
120%AFR
0.95%
0.95%
0.95%
0.95%
130%AFR
1.03%
1.03%
1.03%
1.03%
Mid-Term
AFR
2.87%
2.85%
2.84%
2.83%
110%AFR
3.16%
3.14%
3.12%
3.11%
120%AFR
3.44%
3.42%
3.41%
3.40%
130%AFR
3.73%
3.71%
3.69%
3.68%
7520 Rate
3.40%
-----
-----
-----
Long-Term
AFR
4.47%
4.42%
4.40%
4.38%
110%AFR
4.92%
4.86%
4.84%
4.82%
120%AFR
5.36%
5.30%
5.28%
5.26%
130%AFR
5.81%
5.75%
5.72%
5.69%
April,
2010
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
0.67%
0.67%
0.67%
0.67%
110%AFR
0.74%
0.74%
0.74%
0.74%
120%AFR
0.80%
0.80%
0.80%
0.80%
130%AFR
0.87%
0.87%
0.87%
0.87%
Mid-Term
AFR
2.70%
2.68%
2.67%
2.67%
110%AFR
2.97%
2.95%
2.94%
2.94%
120%AFR
3.24%
3.22%
3.20%
3.20%
130%AFR
3.51%
3.48%
3.47%
3.47%
7520 Rate
3.20%
-----
-----
-----
Long-Term
AFR
4.40%
4.35%
4.33%
4.31%
110%AFR
4.84%
4.79%
4.76%
4.74%
120%AFR
5.28%
5.22%
5.20%
5.17%
130%AFR
5.72%
5.66%
5.63%
5.60%
March,
2010
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
0.64%
0.64%
0.64%
0.64%
110%AFR
0.70%
0.70%
0.70%
0.70%
120%AFR
0.77%
0.77%
0.77%
0.77%
130%AFR
0.83%
0.83%
0.83%
0.83%
Mid-Term
AFR
2.69%
2.67%
2.66%
2.66%
110%AFR
2.96%
2.94%
2.93%
2.93%
120%AFR
3.23%
3.20%
3.19%
3.19%
130%AFR
3.50%
3.47%
3.46%
3.46%
7520 Rate
3.20%
-----
-----
-----
Long-Term
AFR
4.35%
4.30%
4.28%
4.26%
110%AFR
4.79%
4.73%
4.71%
4.69%
120%AFR
5.22%
5.16%
5.14%
5.11%
130%AFR
5.66%
5.59%
5.56%
5.54%
February,
2010
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
0.72%
0.72%
0.72%
0.72%
110%AFR
0.79%
0.79%
0.79%
0.79%
120%AFR
0.86%
0.86%
0.86%
0.86%
130%AFR
0.94%
0.94%
0.94%
0.94%
Mid-Term
AFR
2.82%
2.80%
2.79%
2.78%
110%AFR
3.10%
3.08%
3.07%
3.06%
120%AFR
3.38%
3.36%
3.35%
3.34%
130%AFR
3.67%
3.64%
3.63%
3.61%
7520 Rate
3.40%
-----
-----
-----
Long-Term
AFR
4.44%
4.39%
4.37%
4.35%
110%AFR
4.88%
4.83%
4.81%
4.79%
120%AFR
5.33%
5.27%
5.24%
5.22%
130%AFR
5.77%
5.71%
5.68%
5.66%
January,
2010
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
0.57%
0.57%
0.57%
0.57%
110%AFR
0.63%
0.63%
0.63%
0.63%
120%AFR
0.68%
0.68%
0.68%
0.68%
130%AFR
0.74%
0.74%
0.74%
0.74%
Mid-Term
AFR
2.45%
2.44%
2.43%
2.43%
110%AFR
2.70%
2.68%
2.67%
2.67%
120%AFR
2.94%
2.93%
2.92%
2.92%
130%AFR
3.19%
3.17%
3.16%
3.16%
7520 Rate
3.00%
-----
-----
-----
Long-Term
AFR
4.11%
4.07%
4.05%
4.04%
110%AFR
4.52%
4.48%
4.46%
4.44%
120%AFR
4.93%
4.88%
4.86%
4.85%
130%AFR
5.34%
5.29%
5.27%
5.25%
December,
2009
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
0.69%
0.69%
0.69%
0.69%
110%AFR
0.76%
0.76%
0.76%
0.76%
120%AFR
0.83%
0.83%
0.83%
0.83%
130%AFR
0.90%
0.90%
0.90%
0.90%
Mid-Term
AFR
2.64%
2.62%
2.61%
2.61%
110%AFR
2.90%
2.88%
2.87%
2.87%
120%AFR
3.17%
3.14%
3.13%
3.13%
130%AFR
3.43%
3.41%
3.39%
3.39%
7520 Rate
3.20%
-----
-----
-----
Long-Term
AFR
4.17%
4.13%
4.11%
4.09%
110%AFR
4.59%
4.54%
4.52%
4.50%
120%AFR
5.00%
4.96%
4.93%
4.91%
130%AFR
5.42%
5.37%
5.34%
5.32%
November,
2009
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
0.71%
0.71%
0.71%
0.71%
110%AFR
0.78%
0.78%
0.78%
0.78%
120%AFR
0.85%
0.85%
0.85%
0.85%
130%AFR
0.92%
0.92%
0.92%
0.92%
Mid-Term
AFR
2.59%
2.57%
2.56%
2.56%
110%AFR
2.85%
2.83%
2.82%
2.82%
120%AFR
3.11%
3.08%
3.07%
3.07%
130%AFR
3.37%
3.34%
3.33%
3.33%
7520 Rate
3.20%
-----
-----
-----
Long-Term
AFR
4.01%
3.97%
3.95%
3.94%
110%AFR
4.41%
4.37%
4.35%
4.33%
120%AFR
4.81%
4.76%
4.74%
4.73%
130%AFR
5.21%
5.16%
5.14%
5.12%
October,
2009
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
0.75%
0.75%
0.75%
0.75%
110%AFR
0.83%
0.83%
0.83%
0.83%
120%AFR
0.90%
0.90%
0.90%
0.90%
130%AFR
0.98%
0.98%
0.98%
0.98%
Mid-Term
AFR
2.66%
2.64%
2.63%
2.63%
110%AFR
2.93%
2.90%
2.89%
2.89%
120%AFR
3.19%
3.17%
3.16%
3.16%
130%AFR
3.46%
3.43%
3.42%
3.42%
7520 Rate
3.20%
-----
-----
-----
Long-Term
AFR
4.10%
4.06%
4.04%
4.03%
110%AFR
4.51%
4.47%
4.44%
4.43%
120%AFR
4.92%
4.87%
4.85%
4.84%
130%AFR
5.33%
5.28%
5.25%
5.24%
September,
2009
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
0.84%
0.84%
0.84%
0.84%
110%AFR
0.92%
0.92%
0.92%
0.92%
120%AFR
1.01%
1.01%
1.01%
1.01%
130%AFR
1.09%
1.09%
1.09%
1.09%
Mid-Term
AFR
2.87%
2.85%
2.84%
2.83%
110%AFR
3.16%
3.14%
3.12%
3.11%
120%AFR
3.44%
3.42%
3.41%
3.40%
130%AFR
3.73%
3.71%
3.69%
3.68%
7520 Rate
3.40%
-----
-----
-----
Long-Term
AFR
4.38%
4.33%
4.31%
4.29%
110%AFR
4.82%
4.76%
4.74%
4.72%
120%AFR
5.26%
5.20%
5.17%
5.15%
130%AFR
5.69%
5.63%
5.60%
5.58%
August,
2009
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
0.83%
0.83%
0.83%
0.83%
110%AFR
0.91%
0.91%
0.91%
0.91%
120%AFR
1.00%
1.00%
1.00%
1.00%
130%AFR
1.08%
1.08%
1.08%
1.08%
Mid-Term
AFR
2.80%
2.78%
2.77%
2.76%
110%AFR
3.08%
3.06%
3.05%
3.04%
120%AFR
3.36%
3.34%
3.32%
3.31%
130%AFR
3.64%
3.61%
3.60%
3.59%
7520 Rate
3.40%
-----
-----
-----
Long-Term
AFR
4.26%
4.22%
4.20%
4.18%
110%AFR
4.69%
4.64%
4.62%
4.60%
120%AFR
5.11%
5.06%
5.04%
5.02%
130%AFR
5.54%
5.49%
5.46%
5.43%
July,
2009
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
0.82%
0.82%
0.82%
0.82%
110%AFR
0.90%
0.90%
0.90%
0.90%
120%AFR
0.98%
0.98%
0.98%
0.98%
130%AFR
1.07%
1.07%
1.07%
1.07%
Mid-Term
AFR
2.76%
2.74%
2.73%
2.72%
110%AFR
3.03%
3.01%
3.00%
2.99%
120%AFR
3.32%
3.29%
3.28%
3.27%
130%AFR
3.59%
3.56%
3.54%
3.53%
7520 Rate
3.40%
-----
-----
-----
Long-Term
AFR
4.36%
4.31%
4.29%
4.27%
110%AFR
4.80%
4.74%
4.71%
4.69%
120%AFR
5.24%
5.17%
5.14%
5.12%
130%AFR
5.68%
5.60%
5.56%
5.54%
June,
2009
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
0.75%
0.75%
0.75%
0.75%
110%AFR
0.83%
0.83%
0.83%
0.83%
120%AFR
0.90%
0.90%
0.90%
0.90%
130%AFR
0.98%
0.98%
0.98%
0.98%
Mid-Term
AFR
2.25%
2.24%
2.23%
2.23%
110%AFR
2.48%
2.46%
2.45%
2.45%
120%AFR
2.70%
2.69%
2.68%
2.68%
130%AFR
2.93%
2.91%
2.90%
2.90%
7520 Rate
2.80%
-----
-----
-----
Long-Term
AFR
3.88%
3.84%
3.82%
3.81%
110%AFR
4.27%
4.22%
4.20%
4.19%
120%AFR
4.66%
4.61%
4.58%
4.57%
130%AFR
5.04%
4.99%
4.97%
4.95%
May,
2009
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
0.76%
0.76%
0.76%
0.76%
110%AFR
0.84%
0.84%
0.84%
0.84%
120%AFR
0.91%
0.91%
0.91%
0.91%
130%AFR
0.99%
0.99%
0.99%
0.99%
Mid-Term
AFR
2.05%
2.04%
2.03%
2.03%
110%AFR
2.25%
2.24%
2.23%
2.23%
120%AFR
2.47%
2.45%
2.44%
2.44%
130%AFR
2.67%
2.65%
2.64%
2.64%
7520 Rate
2.40%
-----
-----
-----
Long-Term
AFR
3.58%
3.55%
3.53%
3.52%
110%AFR
3.95%
3.91%
3.89%
3.88%
120%AFR
4.31%
4.26%
4.24%
4.22%
130%AFR
4.67%
4.62%
4.59%
4.58%
April,
2009
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
0.83%
0.83%
0.83%
0.83%
110%AFR
0.91%
0.91%
0.91%
0.91%
120%AFR
1.00%
1.00%
1.00%
1.00%
130%AFR
1.08%
1.08%
1.08%
1.08%
Mid-Term
AFR
2.15%
2.14%
2.13%
2.13%
110%AFR
2.36%
2.35%
2.34%
2.34%
120%AFR
2.59%
2.57%
2.56%
2.56%
130%AFR
2.80%
2.78%
2.77%
2.76%
7520 Rate
2.60%
-----
-----
-----
Long-Term
AFR
3.67%
3.64%
3.62%
3.61%
110%AFR
4.04%
4.00%
3.98%
3.97%
120%AFR
4.42%
4.37%
4.35%
4.33%
130%AFR
4.79%
4.73%
4.70%
4.68%
March,
2009
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
0.72%
0.72%
0.72%
0.72%
110%AFR
0.79%
0.79%
0.79%
0.79%
120%AFR
0.86%
0.86%
0.86%
0.86%
130%AFR
0.94%
0.94%
0.94%
0.94%
Mid-Term
AFR
1.94%
1.93%
1.93%
1.92%
110%AFR
2.13%
2.12%
2.12%
2.11%
120%AFR
2.33%
2.32%
2.32%
2.30%
130%AFR
2.52%
2.51%
2.51%
2.50%
7520 Rate
2.40%
-----
-----
-----
Long-Term
AFR
3.52%
3.49%
3.47%
3.46%
110%AFR
3.88%
3.84%
3.82%
3.81%
120%AFR
4.22%
4.19%
4.16%
4.15%
130%AFR
4.58%
4.54%
4.51%
4.50%
February , 2009
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
0.60%
0.60%
0.60%
0.60%
110%AFR
0.66%
0.66%
0.66%
0.66%
120%AFR
0.72%
0.72%
0.72%
0.72%
130%AFR
0.78%
0.78%
0.78%
0.78%
Mid-Term
AFR
1.65%
1.64%
1.64%
1.63%
110%AFR
1.82%
1.80%
1.80%
1.79%
120%AFR
1.98%
1.97%
1.97%
1.96%
130%AFR
2.15%
2.13%
2.13%
2.12%
7520 Rate
2.00%
-----
-----
-----
Long-Term
AFR
2.96%
2.94%
2.93%
2.92%
110%AFR
3.26%
3.23%
3.22%
3.21%
120%AFR
3.55%
3.53%
3.52%
3.50%
130%AFR
3.85%
3.82%
3.81%
3.80%
January,
2009
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
0.81%
0.81%
0.81%
0.81%
110%AFR
0.90%
0.90%
0.90%
0.90%
120%AFR
0.98%
0.98%
0.98%
0.98%
130%AFR
1.06%
1.06%
1.06%
1.06%
Mid-Term
AFR
2.06%
2.05%
2.04%
2.04%
110%AFR
2.27%
2.26%
2.25%
2.25%
120%AFR
2.48%
2.46%
2.45%
2.45%
130%AFR
2.68%
2.67%
2.66%
2.66%
7520 Rate
2.4%
-----
-----
-----
Long-Term
AFR
3.57%
3.54%
3.52%
3.51%
110%AFR
3.93%
3.90%
3.88%
3.87%
120%AFR
4.29%
4.25%
4.23%
4.22%
130%AFR
4.65%
4.61%
4.58%
4.57%
December,
2008
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
1.36%
1.36%
1.36%
1.36%
110%AFR
1.51%
1.50%
1.50%
1.50%
120%AFR
1.64%
1.63%
1.63%
1.62%
130%AFR
1.78%
1.77%
1.77%
1.76%
Mid-Term
AFR
2.85%
2.83%
2.82%
2.81%
110%AFR
3.13%
3.11%
3.10%
3.09%
120%AFR
3.43%
3.40%
3.39%
3.38%
130%AFR
3.71%
3.68%
3.66%
3.65%
7520 Rate
3.4%
-----
-----
-----
Long-Term
AFR
4.45%
4.40%
4.38%
4.36%
110%AFR
4.90%
4.84%
4.81%
4.79%
120%AFR
5.35%
5.28%
5.25%
5.22%
130%AFR
5.80%
5.72%
5.68%
5.65%
November,
2008
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
1.63%
1.62%
1.62%
1.61%
110%AFR
1.79%
1.78%
1.78%
1.77%
120%AFR
1.95%
1.94%
1.94%
1.93%
130%AFR
2.12%
2.11%
2.10%
2.10%
Mid-Term
AFR
2.97%
2.95%
2.94%
2.93%
110%AFR
3.28%
3.25%
3.24%
3.23%
120%AFR
3.57%
3.54%
3.52%
3.51%
130%AFR
3.88%
3.84%
3.82%
3.81%
7520 Rate
3.6%
-----
-----
-----
Long-Term
AFR
4.24%
4.20%
4.18%
4.16%
110%AFR
4.67%
4.62%
4.59%
4.58%
120%AFR
5.10%
5.04%
5.01%
4.99%
130%AFR
5.53%
5.46%
5.42%
5.40%
October,
2008
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
2.19%
2.18%
2.17%
2.17%
110%AFR
2.41%
2.40%
2.39%
2.39%
120%AFR
2.64%
2.62%
2.61%
2.61%
130%AFR
2.85%
2.83%
2.82%
2.81%
Mid-Term
AFR
3.16%
3.14%
3.13%
3.12%
110%AFR
3.48%
3.45%
3.44%
3.43%
120%AFR
3.81%
3.77%
3.75%
3.74%
130%AFR
4.12%
4.08%
4.06%
4.05%
7520 Rate
3.8%
-----
-----
-----
Long-Term
AFR
4.32%
4.27%
4.25%
4.23%
110%AFR
4.76%
4.70%
4.67%
4.65%
120%AFR
5.19%
5.12%
5.09%
5.07%
130%AFR
5.63%
5.55%
5.51%
5.49%
September,
2008
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
2.38%
2.37%
2.36%
2.36%
110%AFR
2.63%
2.61%
2.60%
2.60%
120%AFR
2.86%
2.84%
2.83%
2.82%
130%AFR
3.10%
3.08%
3.07%
3.06%
Mid-Term
AFR
3.46%
3.43%
3.42%
3.41%
110%AFR
3.81%
3.77%
3.75%
3.74%
120%AFR
4.16%
4.12%
4.10%
4.09%
130%AFR
4.51%
4.46%
4.44%
4.42%
7520 Rate
4.2%
-----
-----
-----
Long-Term
AFR
4.58%
4.53%
4.50%
4.49%
110%AFR
5.04%
4.98%
4.95%
4.93%
120%AFR
5.51%
5.44%
5.40%
5.38%
130%AFR
5.98%
5.89%
5.85%
5.82%
August,
2008
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
2.54%
2.52%
2.51%
2.51%
110%AFR
2.79%
2.77%
2.76%
2.75%
120%AFR
3.04%
3.02%
3.01%
3.00%
130%AFR
3.31%
3.28%
3.27%
3.26%
Mid-Term
AFR
3.52%
2.95%
3.50%
3.49%
110%AFR
3.91%
3.87%
3.85%
3.84%
120%AFR
4.26%
4.22%
4.20%
4.18%
130%AFR
4.63%
4.58%
4.55%
4.54%
7520 Rate
4.2%
-----
-----
-----
Long-Term
AFR
4.58%
4.53%
4.50%
4.49%
110%AFR
5.04%
4.98%
4.95%
4.93%
120%AFR
5.51%
5.44%
5.40%
5.38%
130%AFR
5.98%
5.89%
5.85%
5.82%
July,
2008
Compounding:
Annual
Semiannual
Quarterly
Monthly
Short-Term
AFR
2.42%
2.41%
2.40%
2.40%
110%AFR
2.67%
2.65%
2.64%
2.64%
120%AFR
2.91%
2.89%
2.88%
2.87%
130%AFR
3.15%
3.13%
3.12%
