The following changes are included in this release effective April 1, 2022:

• Alaska changed its interest rate from 5.5% to 5.75% for both underpayments and overpayments.
• Alabama changed its interest rate from 3.0% to 4.0% for both underpayments and overpayments.
• Arizona changed its interest rate from 3.0% to 4.0% for both underpayments and overpayments.
• Federal (IRS) changed its interest rate from 3.0% to 4.0% for underpayments and from 2.0% to 3.0% for overpayments.
• Massachusetts changed its interest rate from 4.0% to 5.0% for underpayments and from 2.0% to 3.0% for overpayments.
• New Mexico changed its interest rate from 3.0% to 4.0% for both underpayments and overpayments.
• New York City changed its interest rate from 7.5 to 8.0% for underpayments and from 2.0% to 3.0% for overpayments.
• New York State changed its interest rate from 7.5 to 8.0% for underpayments and from 2.0% to 3.0% for overpayments.
• South Carolina changed its interest rate from 3.0% to 4.0% for underpayments and from 0.0% to 1.0% for overpayments.
• Virginia changed its interest rate from 5.0% to 6.0% for both underpayments and overpayments.