IRS Form: Interest Charges on DISC Related Deferred Tax Liabilities Comments Requested (IRC §995)

Comments requested on Form 8404, Interest Charge on DISC-Related Deferred Tax Liability, which is used by shareholders of interest charge domestic international sales corporations (IC-DISCs) to figure and report an interest charge required under I.R.C. 995(f) on their DISC-related deferred tax liability. The IRS uses Form 8404 to determine whether the shareholder has correctly figured and paid the interest charge on a timely basis. Comments are due on or before Feb. 6, 2023. [IRS Comment Request, 87 Fed. Reg. __ (Dec. 8, 2022)]

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