Treasury Note

A Treasury note is 2- to 10-year marketable U.S. government debt with a fixed rate and semiannual interest payments.

A Treasury note (T-note) is a marketable U.S. government debt security issued with a term of 2, 3, 5, 7, or 10 years. Its interest rate is fixed at auction, it pays interest every six months, and it returns face value at maturity. A holder may also sell the note before maturity at the market price then available.

Treasury notes occupy the middle of the Treasury maturity range: they last longer than Treasury bills but not as long as 20- or 30-year Treasury bonds. The 10-year note is also a widely followed benchmark for U.S. interest rates and fixed-income valuation.

Key Takeaways

  • A note’s coupon rate is fixed, but its market price and yield change after issuance.
  • Treasury currently issues notes with 2-, 3-, 5-, 7-, and 10-year terms.
  • Price can be above par, at par, or below par depending on the coupon relative to the market yield.
  • A quoted clean price generally excludes accrued interest; settlement cash may therefore be higher.
  • Credit backing does not eliminate interest-rate, inflation, reinvestment, liquidity, or operational risk.

How Treasury Notes Work

Treasury sells notes through auctions. TreasuryDirect accepts noncompetitive bids, under which the bidder agrees to the auction result. Banks, brokers, and dealers may submit competitive or noncompetitive bids. TreasuryDirect currently lists a $100 minimum, $100 increments, a $10 million noncompetitive maximum, and a competitive limit tied to the offering amount. Current rules should be checked before bidding.

The 2-, 3-, 5-, and 7-year notes are generally auctioned monthly. New 10-year notes are generally auctioned in February, May, August, and November, with reopenings in the other months. A reopening adds to an existing CUSIP rather than creating a new security.

When a reopened note’s issue date comes after its dated date, the buyer can owe accrued interest at settlement. That amount compensates for interest that has accumulated since the dated date; the buyer then receives the full next coupon.

Coupon, Price, and Yield

The annual coupon rate applies to face value, not the amount paid in the market. A $10,000 note with a 4.25% coupon pays $425 per year, normally as two $212.50 payments, regardless of whether the note later trades for $9,850 or $10,150.

Relationship at purchaseTypical priceWhy
Market yield above coupon rateBelow parThe lower coupon is offset by a discount
Market yield near coupon rateNear parCoupon and required return are similar
Market yield below coupon rateAbove parInvestors pay a premium for the higher coupon

Yield to maturity accounts for price, remaining coupons, time to maturity, and repayment of face value under stated assumptions. Current yield uses annual coupon divided by market price and omits the gain or loss as price moves toward face value, so it is not a substitute for yield to maturity.

Worked Example

Suppose an investor buys $10,000 face value of a 5-year note with a 4.25% coupon. The quoted clean price is 98.50, or 98.50% of face value.

  • Clean principal price: $10,000 x 98.50% = $9,850
  • Semiannual coupon: $10,000 x 4.25% / 2 = $212.50
  • Annual coupon: $425
  • Current yield approximation: $425 / $9,850 = 4.31%

If accrued interest is $70, settlement cash before fees is $9,920, not $9,850. The 4.31% current yield is incomplete because it ignores accrued interest, coupon timing, and the $150 increase from the clean purchase price to the $10,000 face value at maturity. A yield-to-maturity calculation incorporates those scheduled cash flows but still assumes coupons are paid as expected and reinvested at the calculation’s assumed rate.

Why the 10-Year Note Matters

The 10-year Treasury yield is frequently used as a reference point for valuing longer-lived cash flows and discussing borrowing costs. It can influence, but does not mechanically determine, mortgage rates, corporate bond yields, equity valuations, or economic activity. Those rates also reflect credit risk, liquidity, optionality, funding costs, and supply and demand in their own markets.

Analysts compare the 10-year yield with shorter and longer Treasury yields to study the yield curve. They also distinguish the newest on-the-run note from older off-the-run issues because liquidity and financing conditions can create small yield differences between otherwise similar maturities.

How to Evaluate a Treasury Note

  1. Match the horizon: Compare maturity and expected cash needs. An early sale exposes the investor to the market price.
  2. Separate coupon from yield: A high coupon does not necessarily mean a high return if the purchase price is also high.
  3. Check clean and dirty price: Include accrued interest and any transaction costs in settlement cash.
  4. Measure rate sensitivity: Longer maturity, lower coupon, and lower yield generally increase duration and price sensitivity.
  5. Plan coupon reinvestment: Realized return can differ from quoted yield if coupons are reinvested at different rates.
  6. Verify custody and access: Auction participation, resale procedures, fees, and eligibility depend on the account and intermediary.

Risks and Limitations

  • Interest-rate risk: Market value generally falls when required yields rise.
  • Inflation risk: Fixed principal and coupons can lose purchasing power.
  • Reinvestment risk: Coupon payments may be reinvested below the note’s yield.
  • Sale and liquidity risk: A pre-maturity sale can realize a gain or loss and may involve a bid-ask spread.
  • Opportunity-cost risk: A fixed return may lag rates available later.
  • Tax and account risk: Interest is generally federally taxable and exempt from state and local income taxes, but account and holder circumstances require current guidance.

Official Sources

FAQs

Can a Treasury note lose money?

Yes. A note’s market price can fall, so a sale before maturity can realize a loss. Inflation can also reduce purchasing power even if all scheduled dollar payments are made.

Is the coupon rate the same as the Treasury note's yield?

Only when price and timing make them align, often near par at issuance. Coupon rate determines interest paid on face value; yield also reflects purchase price, remaining time, and maturity repayment.

How is Treasury note interest taxed?

TreasuryDirect states that interest is subject to federal tax and exempt from state and local income taxes. Investors should verify current treatment for their account, jurisdiction, and circumstances rather than rely on a general summary.

This article is educational and is not individualized investment or tax advice. It does not recommend a Treasury maturity, purchase channel, or trading strategy.

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