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Applicable Federal Rates for 2014

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These are some of the rates published each month by the Internal Revenue Service in accordance with section 1274(d) of the Internal Revenue Code.

The federal "short-term rate" is determined from a one-month average of the market yields from marketable obligations of the United States with maturities of 3 years or less. The "mid-term rate" is determined from obligations with maturities of more than 3 years but not more than 9 years, and the "long-term rate" is determined from obligations with maturities of more than 9 years.

These rates are used for a number of different purposes under the Internal Revenue Code, including the determinations of original issue discount and unstated interest and the gift tax and income tax consequences of below-market loans under section 7872. (However, interest on demand loans with a fixed principal amount outstanding for an entire year can be determined using the "blended annual rate" described in section 7872(e)(2)(A) of the Internal Revenue Code.)

Short-Term Rates for 2014
Month Annual Semiann. Quarterly Monthly
Jan-2014 0.25% 0.25% 0.25% 0.25%
Feb-2014 0.30% 0.30% 0.30% 0.30%
Mar-2014 0.28% 0.28% 0.28% 0.28%
Apr-2014 0.28% 0.28% 0.28% 0.28%
May-2014 0.33% 0.33% 0.33% 0.33%
Jun-2014 0.32% 0.32% 0.32% 0.32%

Mid-Term Rates for 2014
Month Annual Semiann. Quarterly Monthly
Jan-2014 1.75% 1.74% 1.74% 1.73%
Feb-2014 1.97% 1.96% 1.96% 1.95%
Mar-2014 1.84% 1.83% 1.83% 1.82%
Apr-2014 1.81% 1.80% 1.80% 1.79%
May-2014 1.93% 1.92% 1.92% 1.91%
Jun-2014 1.91% 1.90% 1.90% 1.89%

Long-Term Rates for 2014
Month Annual Semiann. Quarterly Monthly
Jan-2014 3.49% 3.46% 3.45% 3.44%
Feb-2014 3.56% 3.53% 3.51% 3.50%
Mar-2014 3.36% 3.33% 3.32% 3.31%
Apr-2014 3.32% 3.29% 3.28% 3.27%
May-2014 3.27% 3.24% 3.23% 3.22%
Jun-2014 3.14% 3.12% 3.11% 3.10%


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