IRS Rev. Rul.: Prescribed Federal Rates for February 2026 (IRC §1274)

The IRS released a revenue ruling providing various prescribed rates for federal income tax purposes for Feb. 2026, including: 1) the applicable federal interest rates; 2) the adjusted applicable federal interest rates; 3) the adjusted federal long-term rate; and 4) the adjusted federal long-term tax-exempt rate. The rates are determined as prescribed by I.R.C. §1274. [Rev. Rul. 2026-3, 2026-6 I.R.B. (Feb. 2, 2026)]

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