Revenue Ruling 2014-14 announcing the rates of interest will appear in Internal Revenue Bulletin 2014-27, dated June 30, 2014.

The Statistics of Income Bulletin is available for download at IRS.gov/taxstats.

Taxpayers abroad qualifying for an automatic two-month extension must file their 2013 federal income tax returns by Monday, June 16. See U.S. Citizens and Resident Aliens Abroad for more information.