The AFR archive has been established and is being
maintained as part of the
Shaw Pittman LLP
Tax Page, a demonstration World Wide Web project. Comments
are welcome on the design or content of this
Our database contains AFRs from
and was last updated on
January 16, 2020
to include the
Select a month, year and type and then use the
Submit button to submit your request. The possible types are
- Short Term AFRs for instruments having a term of three (3)
years or less.
- Mid Term AFRs for instruments having a term in excess of
three (3) years but no greater than nine (9) years.
- Long Term AFRs for instruments having a term in excess of
nine (9) years.
- Adjusted Long Term Rates for determining the Long Term
Tax-Exempt Rate, used to compute the annual net operating loss
carryover utilization limitation following a change in ownership.
- Section 7520 Rate, for valuing annuities, life interests or
interests for terms of years and remainder or reversionary interests.
- Revenue Ruling, the IRS Revenue Ruling with all the AFRs for
a particular month (not available for months before January 1996).
Short Term |
Mid Term |
Long Term |