The penalty for underpaying your taxes will not increase in January — though it remains steep. The IRS announced Nov. 17 that the interest rates it charges for underpayments will remain the same for the first quarter of 2024 — Jan. 1 to March 31 — as they are for the last quarter of 2023. The rates the federal agency pays for overpayments also will remain the same. (Yes, if you pay more in federal...
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