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Official form guide
Form 4876A: Election To Be Treated as an Interest Charge DISC
IRS Form 4876-A is used by a corporation to elect IC-DISC treatment; the election must be filed during the 90‑day period immediately preceding the first day of the tax year it will apply to.
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IRS Form 4876A - Election To Be Treated as an Interest Charge DISC
IRS Form 4876-A is used by a corporation to elect IC-DISC treatment; the election must be filed during the 90‑day period immediately preceding the first day of the tax year it will apply to.
Risk Radar
Scan points- 1Missing any shareholder’s consent makes the IC‑DISC election invalid.
- 2Failing to obtain signatures from all shareholders in Part II.
- 3Submitting the form after the 90‑day pre‑tax‑year window.
- 4Omitting the authorized officer’s signature.
- 5Sending the form to the wrong IRS Service Center.
Plain English
This form lets a corporation choose to be treated as an interest‑charge domestic international sales corporation. All shareholders must agree and sign, and the corporation sends the form to the IRS.
Submission Date
- Filing date: 2016-09-02 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a corporation wants to elect to be treated as an interest charge domestic international sales corporation (IC‑DISC) for a tax year.
- Do not use it when the corporation is an ineligible organization such as an S corporation, a listed financial institution, or when the election is for a different tax treatment.
- Check Form 1120-IC-DISC instead when filing the corporation’s annual IC‑DISC income tax return after the election is in effect.
Form selector
Use this form or another form?
Corporation wants to elect IC‑DISC status for its first tax year
Election must be filed within 90 days after the beginning of the tax year
✓ Confirm the 90‑day filing window applies
Corporation files its annual IC‑DISC income tax return after election is in effect
Annual return reports IC‑DISC income and activities
✓ Forget to attach the election confirmation
Corporation needs shareholder consent for the election
Shareholder signatures on Part II
✓ Missing one shareholder signature
Deadline or filing window
The election must be filed during the 90‑day period immediately before the first day of the tax year for which it is intended. If a shareholder consent is late, the IRS Service Center may grant an extension for the consent filing.
Checklist
What you need before filling it out
Corporation name and EIN
Corporate charter and EIN assignment letter · Part I of Form 4876-A
Principal business classification
Business activity description from corporate records · Part I, line B
Tax year of IC‑DISC
Shareholder voting power data · Part I, line C
Election effective date
Desired start month, day, year · Part I, line F
Shareholder list and share counts
Stock ledger or shareholder register · Part I, lines Ha–Hb and Part II
Before you submit
- 1Verify the corporation’s name matches the EIN on record
- 2Enter the correct principal business classification
- 3Confirm the tax year aligns with the highest‑voting shareholder
- 4Enter the election effective date (month, day, year)
- 5List each shareholder’s name, address, and share count
- 6Obtain signatures of all shareholders on Part II
- 7Sign and date the form as an authorized officer
- 8Attach any required schedules for transferred shares
- 9Mail the completed form to the IRS service center where Form 1120-IC-DISC is filed
How to file this form
- 1Determine eligibility of the corporation for IC‑DISC treatment
- 2Gather shareholder information and obtain required consents
- 3Complete Part I with corporation details and election date
- 4Complete Part II with shareholder signatures
- 5Review the entire form for accuracy and sign as authorized officer
- 6Mail the form to the IRS service center that processes the corporation’s Form 1120-IC-DISC
- 7Retain a copy and proof of mailing for records
Known limitations
- 1S corporations, certain financial institutions, and other corporations listed in section 992(d) are not eligible for IC‑DISC treatment.
- 2All shareholders must consent to the election as of the first day of the tax year the election is to take effect.
- 3If two or more shareholders have the same highest percentage of voting power, the IC‑DISC’s tax year may be the same as that of any such shareholder.
- 4A corporation changing its tax year to meet section 441(h) generally does not need IRS consent, but a shareholder’s tax year change does require consent.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 4876-A (Rev. September 2016) is the current edition; the source points to a "latest information" page at www.irs.gov/form1120icdisc for updates.
What changed or needs a fresh check
- Edition date — confirm the revision reads September 2016
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Confirm an authorized officer signs and dates the form
- Tax year — Confirm the tax year entered matches the shareholder (or group) with the highest voting power
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 4876-A for your records.
- 2Retain all books or records related to the form for as long as their contents may become material in the administration of any Internal Revenue law.
- 3File Form 4876-A with the IRS Service Center where the corporation files its annual return, Form 1120-IC-DISC.
- 4Do not send the form to the comment address (1111 Constitution Ave. NW, IR-6526, Washington, DC 20224); use the designated Service Center instead.
Sources
- SRCForm p.2 — S corporations, certain financial institutions, and other corporations listed in section 992(d) are not eligible for IC‑DISC treatment.
- SRCForm p.1 — All of the corporation’s shareholders must consent to this election.
- SRCForm p.2 — If it is the corporation’s first tax year, complete and file Form 4876-A within 90 days after the beginning of the tax year.
- SRCForm p.2 — For any tax year that is not the corporation’s first tax year, the election must be made during the 90‑day period immediately preceding the first day of that tax year.
- SRCForm p.2 — File Form 4876-A with the IRS Service Center where the corporation will file its annual return, Form 1120-IC-DISC.
- SRCForm p.2 — Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
- SRCForm p.2 — Do not file your form at this address. Instead, see Where To File, earlier.
- SRCForm p.2 — If two or more shareholders (or shareholder groups) have the same highest percentage of voting power, the IC‑DISC’s tax year may be the same as that of any such shareholder (or group).
- SRCForm p.2 — If a corporation electing to be an IC‑DISC has to change its tax year to meet the tax year requirements of section 441(h), the corporation generally does not need IRS consent to make the change.
Common confusion points
When must I file Form 4876-A for my first tax year?
Because the deadline is within 90 days after the beginning of the tax year.
→ Confirm the filing date is no later than day 90 after the tax year starts.
Can my corporation file if it is an S corporation?
S corporations are listed as ineligible organizations.
→ Verify the corporation is not classified as an S corporation.
Do all shareholders need to consent?
All of the corporation’s shareholders must consent to the election.
→ Obtain written consent from every shareholder as of the first day of the tax year.
What if two shareholders have the same highest voting power?
The tax year may be the same as that of any such shareholder.
→ Choose any of those shareholders' tax years and document the selection.
Do I need IRS consent to change the corporation’s tax year to meet section 441(h)?
The corporation generally does not need IRS consent for such a change.
→ Confirm the change is solely to meet section 441(h) requirements.
Where should I send the completed Form 4876-A?
It must be filed with the IRS Service Center where the corporation files its Form 1120-IC-DISC, not the comment address.
→ Send to the same Service Center used for Form 1120-IC-DISC.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1120-IC-DISC – refile or amend the annual return to correct election-related errors.
Questions about IRS Form 4876A
What is IRS Form 4876A used for?
This form lets a corporation choose to be treated as an interest‑charge domestic international sales corporation. All shareholders must agree and sign, and the corporation sends the form to the IRS.
Who must file IRS Form 4876A?
A corporation that wants to be treated as an IC‑DISC must file IRS Form 4876-A.
What information does IRS Form 4876A require?
The form collects the corporation’s election statement, the number of shares each shareholder holds, their identifying numbers, and each shareholder’s consent signature in Part II.
When is IRS Form 4876A due?
For any tax year that is not the corporation’s first tax year, the election must be made during the 90‑day period immediately preceding the first day of that tax year.
Where do I file IRS Form 4876A?
File Form 4876-A with the IRS Service Center where the corporation files its annual return, Form 1120‑IC‑DISC.
How do I complete IRS Form 4876A?
First, complete Part I with each shareholder’s identifying number and shares held on the first day of the election year. Next, obtain signatures from all shareholders in Part II or attach separate consent statements. Then an authorized officer (president, VP, treasurer, etc.) signs the form. Finally, mail the signed form to the IRS Service Center that processes the corporation’s Form 1120‑IC‑DISC.
What happens if IRS Form 4876A is filed incorrectly?
If the election is not valid, the corporation will not be treated as an IC‑DISC and will lose the tax benefits associated with that status.
When must I file Form 4876-A for my first tax year?
Because the deadline is within 90 days after the beginning of the tax year. Confirm the filing date is no later than day 90 after the tax year starts.
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