Tiger Tables 2016 is the
current version. Tiger Tables has now been updated to reflect
the new tax law effective January 1, 2018. This includes the
prior gift calculator, the estate tax calculator, and the net gift
and net, net gift calculators.
Find out more
here.
But watch for the new 2019 version! The IRS is
required to update all of the mortality assumptions and issue new
tables every ten years
and that was expected to happen on May 1, 2019. Those new
tables have been delayed but as soon as the IRS releases them Tiger
Tables 2019 will be issued incorporating them.
The section 7520 rate for December, 2019 is 2.0%.
The complete IRS interest rate ruling for December, 2019 is available
here:
https://www.irs.gov/pub/irs-drop/rr-19-26.pdf
IRS interest rate rulings for prior months can be found here:
https://apps.irs.gov/app/picklist/list/federalRates.htmlComplete 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 |
| 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 |
.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.
