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2018 Form 8404 - Internal Revenue Service
www.irs.govForm 8404 Department of the Treasury Internal Revenue Service Interest Charge on DISC-Related Deferred Tax Liability File Form 8404 separately from your income tax return.
Instructions for Form 1120-IC-DISC (Rev. December 2021)
www.irs.govSee Form 8404, Interest Charge on DISC-Related Deferred Tax Liability, for details. To be an IC-DISC, a corporation must be organized under the laws of a state or the District of Columbia and meet the following tests. • At least 95% of its gross receipts during the tax year are qualified export receipts. • At the end of the tax year, the ...