How much underpayment interest does the IRS charge a foreign-owned LLC that paid corporate tax late in 2026?
My foreign-owned Delaware C-corp underpaid its 2025 estimated tax and now owes a balance after filing the 1120. The IRS notice mentions interest in addition to the penalty. I want to understand the rate, how it's calculated, and whether it changes quarter-to-quarter — and where to find the official current number rather than guessing.
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