Interest rates remain same for Q4 2017

Interest rates will remain the same for the calendar quarter beginning Oct. 1, 2017, according to the Internal Revenue Service. The rates will be 4 percent for overpayments, 3 percent in the case of a corporation, 1.5 percent for the portion of a corporate overpayment exceeding $10,000, 4 percent for underpayments, and 6 percent for large corporate underpayments.