Rev. Rul. 2026-21, certain interest rates.

IRS GuideWire

October 16, 2026

Issue Number: Rev. Rul. 2026-21

Inside This Issue

Revenue Ruling 2026-21provides various prescribed rates for federal income tax purposes including the applicable federal interest rates, the adjusted applicable federal interest rates, the adjusted federal long-term rate, and the adjusted federal long-term tax-exempt rate. These rates are determined as prescribed by § 1274.

Revenue Ruling 2026-21 will be in IRB: 2026-47, dated: November 16, 2026

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