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26 U.S. Code 163 - Interest - Legal Information Institute
The amount of interest taken into account by a taxpayer under subparagraph (B) for any taxable year shall not exceed $10,000. (ii) Limitation based on modified
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Interest | Internal Revenue Service
Jun 4, 2025 The underpayment interest applies even if you file an extension. If you pay more tax than you owe, we pay interest on the overpayment amount.
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2011 Publication 334
Dec 21, 2011 the full amount of any tax, interest, or penalties due on your your return may be needed. You can respond by mail or joint return. To seek
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