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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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2001 FAQ
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.
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.
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
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...
This is an information return filed by interest charge domestic international sales corporations (IC-DISCs), former DISCs, and former IC-DISCs.
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.
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
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...
Transferor Related content
IC-DISC Audit Guide | Internal Revenue Service
Nov 20, 2023 — To qualify as a DISC, a corporation must elect to be treated as a DISC by...
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