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  • Form 4876-a (rev. December 2001). Election To Be Treated As An Interest Charge Disc

Get Form 4876-a (rev. December 2001). Election To Be Treated As An Interest Charge Disc

O. 1545-0190 The corporation named below elects to be treated as an interest charge domestic international sales corporation (IC-DISC) for income tax purposes. All of the corporation s shareholders must consent to this election. Name of corporation A Employer identification number Number, street, and room or suite no. (or P.O. box if mail is not delivered to street address) B Principal business classification (see instructions) City or town, state, and ZIP code C Tax year of IC-DISC: Mu.

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How to use or fill out the Form 4876-A (Rev. December 2001). Election To Be Treated As An Interest Charge DISC online

Filling out Form 4876-A allows a corporation to elect to be treated as an interest charge domestic international sales corporation (IC-DISC) for tax purposes. This guide provides clear, step-by-step instructions to assist users in completing the form accurately and effectively.

Follow the steps to successfully fill out Form 4876-A online.

  1. Press the ‘Get Form’ button to access Form 4876-A and open it in the editor.
  2. In Part I, provide the name of the corporation in the first field. Next, enter the Employer Identification Number (EIN) in the designated space.
  3. In Part II, have each shareholder either sign the consent statement provided or attach a separate consent document. This is crucial for the election to be valid.
  4. Once all sections are completed and signed, save the changes. You may then download, print, or share the form as necessary.

Start completing your Form 4876-A online today!

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How does a domestic corporation qualify as an IC-DISC? As discussed above, an IC-DISC must be a domestic corporation. The corporation may only have a single class of stock that has a minimum par value of $2,500. In addition, the domestic corporation must pass both a gross receipts and export asset test. IC-DISC Tax Incentive Qualification Basics internationaltaxseattle.com https://.internationaltaxseattle.com › ic-disc-basics... internationaltaxseattle.com https://.internationaltaxseattle.com › ic-disc-basics...

File Form 4876-A with the IRS Service Center where the corporation will file its annual return, Form 1120-IC-DISC. Address. Include the suite, room, or other unit number after the street address. Form 4876-A (Rev. September 2016) - IRS IRS (.gov) https://.irs.gov › pub › f4876a_accessible IRS (.gov) https://.irs.gov › pub › f4876a_accessible PDF

This is an information return filed by interest charge domestic international sales corporations (IC-DISCs), former DISCs, and former IC-DISCs.

An interest charge domestic international sales corporation (IC-DISC) is a domestic corporation that may defer tax on $10 million or less of qualified export receipts, but shareholders are required to pay an interest charge on deferred income. Interest Charge Domestic International Sales Corporations (IC-DISCs) cch.com https://answerconnect.cch.com › topic › interest-charge-d... cch.com https://answerconnect.cch.com › topic › interest-charge-d...

An eligible entity uses Form 8832 to elect how it will be classified for federal tax purposes, as: A corporation. A partnership. An entity disregarded as separate from its owner. About Form 8832, Entity Classification Election | Internal Revenue Service irs.gov https://.irs.gov › forms-pubs › about-form-8832 irs.gov https://.irs.gov › forms-pubs › about-form-8832

More In Forms and Instructions Corporations file Form 4876-A to elect to be treated as an interest charge domestic international sales corporation (IC-DISC). It applies to each shareholder who owns stock in the corporation while the election is in effect.

Who Must Use This Form? The fiduciary (usually a trustee or an executor) of an estate or trust or a guardian should use this form to notify the IRS of the creation or termination of a fiduciary relationship.

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Get Form 4876-A (Rev. December 2001). Election To Be Treated As An Interest Charge DISC
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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
Privacy Notice
Legal Hub
Content Takedown Policy
Bug Bounty Program
About Us
Help Portal
Legal Resources
Blog
Affiliates
Contact Us
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate WorkFlow
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232