This table contains the maximum Applicable Federal Rates (also known as the Federal Mid-Term Rates) allowed to be used in calculating SEPP distributions.
You can use EITHER the current month’s rate OR one of the prior 2 months rates. For example, if you’re calculating a distribution which will start in June, you can use April, May or June rates.
Verify the rate you plan to use at the IRS website: https://apps.irs.gov/app/picklist/list/federalRates.html.
For historical rates back to 2002, click here.