Rev. Rul. 2026-11

This revenue ruling provides various prescribed rates for federal income

tax purposes for June 2026 (the current month). Table 1 contains the shortterm, mid-term, and long-term applicable federal rates (AFR) for the current month for purposes of section 1274(d) of the Internal Revenue Code. Table 2 contains the short-term, mid-term, and long-term adjusted applicable federal rates (adjusted AFR) for the current month for purposes of section 1288(b). Table 3 sets forth the adjusted federal long-term rate and the long-term tax-exempt rate described in section 382(f). Table 4 contains the appropri

ate percentages for determining the low-income housing credit described in section 42(b)(1) for buildings placed in service during the current month. However, under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after July 30, 2008, shall not be less than 9%. Finally, Table 5 contains the federal rate for determining the present value of an annuity, an interest for life or for a term of years, or a remainder or a reversionary interest for purposes of section 7520.

REV. RUL. 2026-11 TABLE 1 Applicable Federal Rates (AFR) for June 2026

Period for Compounding Annual Semiannual Quarterly Monthly Short-term AFR 3.85% 3.81% 3.79% 3.78% 110% AFR 4.23% 4.19% 4.17% 4.15% 120% AFR 4.62% 4.57% 4.54% 4.53% 130% AFR 5.01% 4.95% 4.92% 4.90% Mid-term AFR 4.13% 4.09% 4.07% 4.06% 110% AFR 4.55% 4.50% 4.47% 4.46% 120% AFR 4.97% 4.91% 4.88% 4.86% 130% AFR 5.39% 5.32% 5.29% 5.26% 150% AFR 6.23% 6.14% 6.09% 6.06% 175% AFR 7.29% 7.16% 7.10% 7.06% Long-term AFR 4.87% 4.81% 4.78% 4.76% 110% AFR 5.36% 5.29% 5.26% 5.23% 120% AFR 5.85% 5.77% 5.73% 5.70% 130% AFR 6.35% 6.25% 6.20% 6.17%

REV. RUL. 2026-11 TABLE 2

Adjusted AFR for June 2026

Period for Compounding Annual Semiannual Quarterly Monthly Short-term adjusted AFR 2.91% 2.89% 2.88% 2.87% Mid-term adjusted AFR 3.13% 3.11% 3.10% 3.09% Long-term adjusted AFR 3.68% 3.65% 3.63% 3.62%

June 8, 2026 1570 Bulletin No. 2026–24

REV. RUL. 2026-11 TABLE 3 Rates Under Section 382 for June 2026 Adjusted federal long-term rate for the current month 3.68% Long-term tax-exempt rate for ownership changes during the current month (the highest of the adjusted federal 3.68% long-term rates for the current month and the prior two months.)

REV. RUL. 2026-11 TABLE 4 Appropriate Percentages Under Section 42(b)(1) for June 2026 Note: Under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after July 30, 2008, shall not be less than 9%. Appropriate percentage for the 70% present value low-income housing credit 8.05% Appropriate percentage for the 30% present value low-income housing credit 3.45%

REV. RUL. 2026-11 TABLE 5 Rate Under Section 7520 for June 2026 Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years, or a remainder or reversionary interest

5.00%

Section 42.—Low-Income Housing Credit

The applicable federal short-term, mid-term, and long-term rates are set forth for the month of June 2026. See Rev. Rul. 2026-11, page 1570.

Section 280G.—Golden Parachute Payments

The applicable federal short-term, mid-term, and long-term rates are set forth for the month of June 2026. See Rev. Rul. 2026-11, page 1570.

Section 382.—Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Following Ownership Change

The adjusted applicable federal long-term rate is set forth for the month of June 2026. See Rev. Rul. 2026-11, page 1570.

Section 467.—Certain Payments for the Use of Property or Services

The applicable federal short-term, mid-term, and long-term rates are set forth for the month of June 2026. See Rev. Rul. 2026-11, page 1570.

Section 468.—Special Rules for Mining and Solid Waste Reclamation and Closing Costs

The applicable federal short-term rates are set forth for the month of June 2026. See Rev. Rul. 2026-11, page 1570.

Section 482.—Allocation of Income and Deductions Among Taxpayers

The applicable federal short-term, mid-term, and long-term rates are set forth for the month of June 2026. See Rev. Rul. 2026-11, page 1570.

Section 483.—Interest on Certain Deferred Payments

The applicable federal short-term, mid-term, and long-term rates are set forth for the month of June 2026. See Rev. Rul. 2026-11, page 1570.

Section 1288.—Treatment of Original Issue Discount on Tax-Exempt Obligations

The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of June 2026. See Rev. Rul. 2026-11, page 1570.

Section 7520.—Valuation Tables

The applicable federal mid-term rates are set forth for the month of June 2026. See Rev. Rul. 2026-11, page 1570.

Section 7872.—Treatment of Loans With Below- Market Interest Rates

The applicable federal short-term, mid-term, and long-term rates are set forth for the month of June 2026. See Rev. Rul. 2026-11, page 1570.

Bulletin No. 2026–24 1571 June 8, 2026