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Under §7520 of the Code, the Treasury provides a method for determining the rates to be used when valuing an annuity, an interest for life or a term of years, and a remainder or reversionary interest. These rates are calculated based on the applicable federal (midterm) rates as published by the Treasury and are commonly referred to as the "§7520 Rates." For charitable contributions, one may use the rates prescribed for the month of the contribution or the preceding two months.

§7520 Rates

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2017 2.4 2.6 2.4 2.6 2.4 2.4 2.2
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 6.0 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 10.2 10.6 9.6 9.6 9.6 9.8 9.6 9.0 8.6 8.6
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