Non-Qualified Withdrawals Interest Rate
Capital
Construction Fund Program (CCF)
Financial Services Division (F/MB5)
1315 East-West Highway
Silver Spring MD 20910-3282
301/713-2393 (voice)
301/713-1939 (fax)
Capital
Construction Fund Interest Rate
Applied to Tax Due on Non-Qualified Withdrawals
|
(A)
Year of NonQualified Withdrawal |
(B)
To Tax Due** For Each Year Since Deposit |
| 2005 | 4.40 |
| 2004 | 3.73 |
| 2003 | 3.21 |
| 2002 | 4.20 |
| 2001 | 4.97 |
| 2000 | 6.76 |
| 1999 | 5.97 |
| 1998 | 6.78 |
| 1997 | 6.70 |
| 1996 | 6.93* |
| 1995 | 7.18 |
| 1994 | 5.62 |
| 1993 | 6.73 |
| 1992 | 8.07 |
| 1991 | 9.10 |
| 1990 | 9.28 |
| 1989 | 9.18 |
| 1988 | 8.57 |
| 1987 | 8.00 |
| 1986 | 11.09 |
| 1985 | 13.32 |
| 1984 | 11.39 |
| 1983 | 14.25 |
| 1982 | 15.41 |
| 1981 | 12.41 |
| 1980 | 10.36 |
| 1979 | 9.03 |
| 1978 | 7.61 |
| 1977 | 7.93 |
| 1976 | 8.44 |
| 1975 | 8.47 |
| 1974 | 7.46 |
| 1973 | 6.45 |
| 1972 | 6.46 |
| 1971 | 8.00 |
| 1970 | 8.00 |
| * | Correction 10/28/96 from 7.02% |
| ** | See IRS Publication 595 for special instructions to calculate the penalty rate of tax on NonQualified withdrawals. Interest paid with tax on NonQualified withdrawals is defined as business interest expense. |
