The penalty for underpaying your taxes is about to sting a bit more. The IRS announced Aug. 25 that the interest rates it charges for underpayments will rise for the fourth quarter of 2023 — Oct. 1 to Dec. 31. The rates the federal agency pays for overpayments also will rise. (Yes, if you pay more in federal income taxes than you owed, the government owes you interest on the excess.
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