Revenue Ruling 2022-15 provides interest rates, underpayments and overpayments, for the quarter beginning Oct. 1, 2022. The rates for interest determined under Section 6621 of the code for the calendar quarter beginning October 1, 2022, will be 6 percent for overpayments (5 percent in the case of a corporation), 6 percent for underpayments, and 8 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 3.5 percent.

Revenue Ruling 2022-15 will be published in Internal Revenue Bulletin 2022-35 on Aug. 29, 2022.