This release reflects the following rate changes effective April 1, 2020:

• Alaska changed from 7.50% to 5.50% for both underpayments and overpayments.
• Missouri’s rate for overpayments changed from 2.10% to 2.00% effective April 1, 2020; the rate for underpayments remained unchanged at 5.00%.

The release also includes a change to California‘s rate for underpayments from 6.00% to 5.00% retroactive to January 1, 2020. That change had not yet been published when the 20.1.0.0 release was created. The rate for overpayments remained unchanged at 2.00%.

The change for Kansas overpayments and underpayments in the 20.1.0.0 release from 6.00% to 5.00% effective January 1, 2020, was removed. Kansas had not published its rates when the release was prepared, and the State of Kansas Department of Revenue provided incorrect information in a telephone call.

Important note: Because of the coronavirus (COVID-19) pandemic, many jurisdictions have made one-time adjustments to their due dates for the 2019 tax year. We will perform a thorough review of these changes, including whether the revised due dates change the dates from which interest is calculated and will provide that update for online downloading as soon as we are assured our information is complete and accurate.