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Tiger Tables

Tiger Tables 2023, updated with the new mortality assumptions issued by the IRS, is now available for download!  On June 1, 2023 the IRS issued final regulations with updated mortality tables and those new mortality tables are now in effect and incorporated in Tiger Tables 2023.  Details are available here.  


The section 7520 rate for November, 2023 is 5.6%
The section 7520 rate for December, 2023 will be 5.8%

The complete IRS interest rate ruling for November, 2023 is available here:
https://www.irs.gov/pub/irs-drop/rr-23-20.pdf

The complete IRS interest rate ruling for December, 2023 is available here:
https://www.irs.gov/pub/irs-drop/rr-23-21.pdf


IRS interest rate rulings for prior months can be found here:
https://apps.irs.gov/app/picklist/list/federalRates.html

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
2023 4.6 4.6 4.4 5.0 4.4 4.2 4.6 5.0 5.0 5.4 5.6 5.8
2022 1.6 1.6 2.0 2.2 3.0 3.6 3.6 3.8 3.6 4.0 4.8 5.2
2021 0.6 0.6 0.8 1.0 1.2 1.2 1.2 1.2 1.0 1.0 1.4 1.6
2020 2.0 2.2 1.8 1.2 0.8 0.6 0.6 0.4 0.4 0.4 0.4 0.6
2019 3.4 3.2 3.2 3.0 2.8 2.8 2.6 2.2 2.2 1.8 2.0 2.0
2018 2.6 2.8 3.0 3.2 3.2 3.4 3.4 3.4 3.4 3.4 3.6 3.6
2017 2.4 2.6 2.4 2.6 2.4 2.4 2.2 2.4 2.4 2.2 2.4 2.6
2016 2.2 2.2 1.8 1.8 1.8 1.8 1.8 1.4 1.4 1.6 1.6 1.8
2015 2.2 2.0 1.8 2.0 1.8 2.0 2.2 2.2 2.2 2.0 2.0 2.0
2014 2.2 2.4 2.2 2.2 2.4 2.2 2.2 2.2 2.2 2.2 2.2 2.0
2013 1.0 1.2 1.4 1.4 1.2 1.2 1.4 2.0 2.0 2.4 2.0 2.0
2012 1.4 1.4 1.4 1.4 1.6 1.2  1.2 1.0 1.0 1.2 1.0 1.2
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. 

 

© 2023 Lawrence P. Katzenstein

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