This is an interim release that provides two categories of updates:

• An initial implementation of special due date handling for June 30 taxpayers for federal income taxes only. Other jurisdictions with June 30 taxpayer due date rules will be included in the 2019.1.0.0 release.
• Published interest rate changes as of December 22, 2018, that are effective January 1, 2019, as follows:
  • Alabama from 5.00% to 6.00% for both underpayments and overpayments
  • Arizona from 5.00% to 6.00% for both underpayments and overpayments
  • California from 4.00% to 5.00% for underpayments and 1.00% to 2.00% for overpayments
  • Colorado from 7.00% to 8.00% for both underpayments and overpayments
  • Federal from 5.00% to 6.00% for underpayments and 4.00% to 5.00% for overpayments
  • Florida from 8.00% to 9.00% for both underpayments and overpayments
  • Idaho from 4.00% to 5.00% for both underpayments and overpayments
  • Illinois from 5.00% to 6.00% for both underpayments and overpayments
  • Iowa from 6.00% to 7.00% for both underpayments and overpayments
  • Kentucky from 6.00% to 7.00% for underpayments and 2.00% to 3.00% for overpayments
  • Massachusetts from 6.00% to 7.00% for underpayments and 4.00% to 5.00% for overpayments
  • Michigan from 5.41% to 5.90% for both underpayments and overpayments
  • Minnesota from 4.00% to 5.00% for both underpayments and overpayments
  • Missouri from 1.30% to 1.50% for overpayments (the rate for underpayments is unchanged at 4.00%
  • Nebraska from 3.00% to 5.00% for both underpayments and overpayments
  • New Hampshire from 6.00% to 7.00% for underpayments and 3.00% to 4.00% for overpayments
  • New Jersey from 7.25% to 8.25% for underpayments and 4.25% to 5.25% for overpayments
  • New York City from 9.00% to 10.00% for underpayments and 4.00% to 5.00% for overpayments
  • New York State from 9.00% to 10.00% for underpayments and 4.00% to 5.00% for overpayments
  • North Carolina from 5.00% to 6.00% for both underpayments and overpayments
  • Ohio from 4.00% to 5.00% for both underpayments and overpayments
  • Oregon from 5.00% to 6.00% for both underpayments and overpayments
  • Pennsylvania from 4.00% to 6.00% for underpayments and 2.00% to 4.00% for overpayments
  • Rhode Island from 4.25% to 5.25% for overpayments (the rate for underpayments is unchanged at 18.00%
  • South Carolina from 5.00% to 6.00% for underpayments and 2.00% to 3.00% for overpayments
  • Utah from 3.00% to 4.00% for both underpayments and overpayments
  • Vermont from 6.00% to 6.75% for underpayments and 4.00% to 4.75% for overpayments
  • Virginia from 7.00% to 8.00% for both underpayments and overpayments
  • West Virginia from 8.75% to 9.75% for underpayments and 7.25% to 8.25% for overpayments

Note: The changes for California, Colorado, Idaho, Kentucky, Missouri, and New Hampshire were published earlier and included in release 18.4.0.0