This is an information return filed by interest charge domestic international sales corporations (IC-DISCs), former DISCs, and former IC-DISCs. Current revision Form 1120-IC-DISC PDF Instructions for Form 1120-IC-DISC (Print version PDF) 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 About Publication 542, Corporations Other current products Related items About Form 1120, U.S. Corporation Income Tax Return About Form 720, Quarterly Federal Excise Tax Return About Form 945, Annual Return of Withheld Federal Income Tax About Form 941, Employer's Quarterly Federal Tax Return About Form 970, Application to Use LIFO Inventory Method Schedule K (Form 1120-IC-DISC), Shareholder's Statement of IC-DISC Distributions (PDF) Schedule P (Form 1120-IC-DISC), Intercompany Transfer Price or Commission (PDF) Schedule Q (Form 1120-IC-DISC), Borrower’s Certificate of Compliance With the Rules for Producer’s Loans (PDF)
