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Instructions for Form 1120-IC-DISC (Rev. December 2021)

Instructions for Form 1120-IC-DISC (Rev. December 2021)

www.irs.gov

(IC-DISCs), former DISCs, and former IC-DISCs. What Is an IC-DISC? An IC-DISC is a domestic corporation that has elected to be an IC-DISC and its election is still in effect. The IC-DISC election is made by filing Form 4876-A, Election To Be Treated as an Interest Charge DISC. Generally, an IC-DISC is not taxed on its income. Shareholders of an ...

  Form, 2011, Instructions, Instructions for form 1120 ic

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