Revenue Ruling 2016-12 provides that interest rates on overpayments and underpayments of tax will remain the same for the calendar quarter beginning July 1.  The rates will be: 4% for overpayments (3% in the case of a corporation); 4% for underpayments; 6% for large corporate underpayments; and 1.5% for the portion of a corporate overpayment exceeding $10,000.