This is an information return filed by interest charge domestic international sales corporations (IC-DISCs), former DISCs, and former IC-DISCs.
Current revision
Recent developments
Threshold for the gross receipts test on Form 1120-IC-DISC, Schedule O increased to $27 million for 2022 and $29 million for 2023 -- 30-April-2024
Other items you may find useful
All Form 1120-IC-DISC revisions
About Form 4876-A, Election to Be Treated as an Interest Charge DISC
About Form 8404, Interest Charge on DISC-Related Deferred Tax Liability
About Form 8990, Limitation on Business Interest Expense Under Section 163(j)
About Publication 15, (Circular E), Employer's Tax Guide
About Publication 526, Charitable Contributions
About Publication 535, Business Expenses
About Publication 538, Accounting Periods and Methods