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Form 1120 IC DISC Fill in Version Interest Charge Domestic International Sales Corporation Return
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People also ask
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What is a 1120 IC-disc?
This is an information return filed by interest charge domestic international sales corporations (IC-DISCs), former DISCs, and former IC-DISCs. -
What is an interest charge domestic international sales corporation?
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. -
Where does interest expense go on form 1120?
The amount of interest expense from Schedule I, line 24g is reportable on Form 1120-F, Section III, Part II, line 7b. -
Does a IC-disc file a tax return?
An IC-DISC must figure its taxable income although it does not pay most taxes. An IC-DISC is exempt from the corporate income tax and accumulated earnings tax. An IC-DISC may not claim the general business credit or the credit for fuel produced from a nonconventional source.
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