Life Estate/Remainder Interest Tables | Nebraska Department of Revenue

Link to IRS Revenue Ruling Index of Applicable Federal Rates

Month	IRS Revenue Ruling*	Interest Rate**
May 2026	IRS Rev. Rul. 2026-9, Table 5	5.0%
April 2026	IRS Rev. Rul. 2026-7, Table 5	4.6%
March 2026	IRS Rev. Rul. 2026-6, Table 5	4.8%
Febuary 2026	IRS Rev. Rul. 2026-3, Table 5	4.6%
January 2026	IRS Rev. Rul. 2026-2, Table 5	4.6%
December 2025	IRS Rev. Rul. 2025-24, Table 5	4.6%
November 2025	IRS Rev. Rul. 2025-21, Table 5	4.6%
October 2025	IRS Rev. Rul. 2025-19, Table 5	4.6%
September 2025	IRS Rev. Rul. 2025-17, Table 5	4.8%
August 2025	IRS Rev. Rul. 2025-14, Table 5	4.8%
July 2025	IRS Rev. Rul. 2025-13, Table 5	5.0%
June 2025	IRS Rev. Rul. 2025-12, Table 5	5.0%
May 2025	IRS Rev. Rul. 2025-10, Table 5	5.0%
April 2025	IRS Rev. Rul. 2025-8, Table 5	5.0%
March 2025	IRS Rev. Rul. 2025-6, Table 5	5.4%
February 2025	IRS Rev. Rul. 2025-5, Table 5	5.4%
January 2025	IRS Rev. Rul. 2025-1, Table 5	5.2%
December 2024	IRS Rev. Rul. 2024-26, Table 5	5.0%
November 2024	IRS Rev. Rul. 2024-24, Table 5	4.4%
October 2024	IRS Rev. Rul. 2024-21, Table 5	4.4%
September 2024	IRS Rev. Rul. 2024-17, Table 5	4.8%
August 2024	IRS Rev. Rul. 2024-15, Table 5	5.2%
July 2024	IRS Rev. Rul. 2024-13, Table 5	5.4%
June 2024	IRS Rev. Rul. 2024-12, Table 5	5.6%
May 2024	IRS Rev. Rul. 2024-09, Table 5	5.4%
April 2024	IRS Rev. Rul. 2024-07, Table 5	5.2%
March 2024	IRS Rev. Rul. 2024-04, Table 5	5.0%
February 2024	IRS Rev. Rul. 2024-03, Table 5	4.8%
January 2024	IRS Rev. Rul. 2024-02, Table 5	5.2%
December 2023	IRS Rev. Rul. 2023-21, Table 5	5.8%
November 2023	IRS Rev. Rul. 2023-20, Table 5	5.6%

* If the same rate is in effect for more than one month, the link provided above is to the first IRS revenue ruling for that period. Click here for all current and prior IRS revenue rulings.

** Table S, Single Life Factors Based on Life Table, 2000CM