Form 4876-A

Form 4876-A

A form that a corporation files with the IRS to be treated as an interest charge domestic international sales corporation (a type of exporter) for tax purposes. These corporations are entitled to substantial tax savings.
References in periodicals archive ?
This election requires unanimous consent from the shareholders and is filed on Form 4876-A, Election to Be Treated as an Interest Charge DISC.
Under the audit guidelines, IRS examiners should first ensure that the IC-DISC properly elected IC-DISC treatment by filing Form 4876-A.