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. Current Revision Form 4876-A PDF Recent Developments Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Other Items You May Find Useful All Form 4876-A Revisions About Form 1120-IC-DISC, Interest Charge Domestic International Sales Corporation Return Other Current Products