OMB.report

Federal forms, ICRs, and supporting documents

Document asset

Applicable Federal Rates | Internal Revenue Service

Revenue Ruling 2026-12 provides the prescribed Applicable Federal Rates (AFR) for federal income tax purposes for July 2026, including short-term, mid-term, and long-term rates.

Document viewer

PDF preview is unavailable in this browser. Open the PDF directly.

Actions

Download original | PDF

Reader view

Applicable Federal Rates | Internal Revenue Service

Summary: Revenue Ruling 2026-12 outlines the Applicable Federal Rates (AFR) for July 2026, covering various tax-related interest rate requirements under the Internal Revenue Code.

This document, Revenue Ruling 2026-12, provides the prescribed federal income tax rates for July 2026. It includes tables for Applicable Federal Rates (AFR), adjusted AFRs, rates under Section 382, low-income housing credit percentages, Section 7520 annuity/interest rates, and the 2026 blended annual rate for Section 7872 purposes. These rates are used for determining the issue price of debt instruments, tax-exempt interest calculations, and various other federal tax compliance requirements.

Document outline

1. Table 1: Applicable Federal Rates (AFR) for July 2026 2. Table 2: Adjusted AFR for July 2026 3. Table 3: Rates Under Section 382 for July 2026 4. Table 4: Appropriate Percentages Under Section 42(b)(1) for July 2026 5. Table 5: Rate Under Section 7520 for July 2026 6. Table 6: Blended Annual Rate for 2026

Metadata

Asset metadata
Asset ID4776
Typedownload
Source hostirs.gov
Original filenamerr-26-12.pdf
Source URLhttps://irs.gov/pub/irs-drop/rr-26-12.pdf
Source pagehttps://irs.gov/applicable-federal-rates
MIMEapplication/pdf
File size84.5 KB
SHA-256b9b8253d097a1bdcfe6627bd3e47fd8c9bb5fcaebab2c946bf3b43bc3f1e8f4c
Legacy seedNo
Source page capturedYes
Fetch statuscomplete
Convert statuscomplete
AI statuscomplete

7 days: 7,879

Technical metadata

Extracted technical metadata
File typePDF
MIME typeapplication/pdf
Created2026:06:15 10:55:05-05:00
Modified2026:06:15 10:58:02-05:00
TitleSection 1274.--Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property
AuthorIRS
Raw extracted metadata 
Author: IRS
CreateDate: 2026:06:15 10:55:05-05:00
Creator: IRS
CreatorTool: Acrobat PDFMaker 26 for Word
Directory: /var/www/omb.report/_data/catalog/assets/b9b8253d097a1bdcfe6627bd3e47fd8c9bb5fcaebab2c946bf3b43bc3f1e8f4c
DocumentID: uuid:9e93d220-2cc4-4f58-997a-d9bf02e93250
ExifToolVersion: 12.76
FileAccessDate: 2026:06:19 17:00:46+00:00
FileInodeChangeDate: 2026:06:19 17:00:46+00:00
FileModifyDate: 2026:06:19 17:00:46+00:00
FileName: original.pdf
FilePermissions: -rw-r--r--
FileSize: 87 kB
FileType: PDF
FileTypeExtension: pdf
Format: application/pdf
InstanceID: uuid:641cabf9-8c60-4ffa-b22a-403140cacb6f
Language: EN-US
Linearized: No
MIMEType: application/pdf
MetadataDate: 2026:06:15 10:58:02-05:00
ModifyDate: 2026:06:15 10:58:02-05:00
PDFVersion: 1.6
PageCount: 4
PageLayout: OneColumn
Producer: Adobe PDF Library 26.1.183
SourceModified: D:20260615154434
TaggedPDF: Yes
Title: Section 1274.--Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property
Warning: [Minor] Ignored duplicate Info dictionary
XMPToolkit: Adobe XMP Core 9.1-c001 79.675d0f7, 2023/06/11-19:21:16