IRS Blended AFR Calculator
Calculate official IRS blended interest rates and tax obligations under Internal Revenue Code Section 7872.
Understanding IRC Section 7872 & Blended Annual Rates
When intra-family or corporation-to-shareholder loans are made at 0% or interest rates below federal benchmark rates, the IRS imputes interest. For demand loans remaining unpaid throughout the calendar year, the statutory rate is the annual IRS Blended Rate.