Interest Charge on DISC-Related Deferred Tax Liability

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8404 Interest Charge on DISC-Related Deferred Tax Liability	Form and Instruction	Modified	Available
2026 Supporting Statement 1545-0939.docx	Supporting Statement A	Uploaded 2026-04-30	Available
FR 30-Day Notice 1545-0939.docx	Supplementary Document	Uploaded 2026-03-03	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
17550	Form 8404 - Interest Charge on DISC-Related Deferred Tax Liability	Form and Instruction	Modified	Interest Charge on DISC-Related Deferred Tax Liability

ICR Details

OMB Control No: 1545-0939	ICR Reference No: 202512-1545-017
Status: Received in OIRA	Previous ICR Reference No: 202212-1545-001
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Interest Charge on DISC-Related Deferred Tax Liability
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 05/29/2026

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	06/30/2026
Responses	2,500	2,000
Time Burden (Hours)	19,475	15,580
Cost Burden (Dollars)	0	0

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Abstract: Shareholders of Interest Charge Domestic International Sales Corporations (IC-DISCs) use Form 8404 to figure and report an interest charge on their DISC-related deferred tax liability. The interest charge is required by Internal Revenue Code section 995(f). IRS uses Form 8404 to determine whether the shareholder has correctly figured and paid the interest charge on a timely basis.

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Authorizing Statute(s): US Code: 26 USC 995(f) Name of Law: Interest on DISC-related deferred tax liability.
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 61502	12/31/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 31861	05/28/2026
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Form 8404 - Interest Charge on DISC-Related Deferred Tax Liability	8404	Interest Charge on DISC-Related Deferred Tax Liability

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ICR Summary of Burden

table that charts list of burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	2,500	2,000	0	0	500	0
Annual Time Burden (Hours)	19,475	15,580	0	0	3,895	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Changes were made to the burden previously approved to update the estimated number of responses based on the most recent filing data. The annual number of responses requested is 2,500 (an increase of 500 from the previously approved 2,000). The change in estimated responses results in an overall hourly burden increase of 3,895 and current burden estimate is 19,475 hours as the previously approved was 15,580.

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Annual Cost to Federal Government: $58,252

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 05/29/2026

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