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Federal forms, ICRs, and supporting documents

OMB control number

Interest Charge on DISC-Related Deferred Tax Liability

OMB 1545-0939 · TREAS/IRS.

OMB 1545-0939

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.

The latest form for Interest Charge on DISC-Related Deferred Tax Liability expires 2026-07-31 and is listed under ICR 202212-1545-001.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form 8404 Interest Charge on DISC-Related Deferred Tax LiabilityForm and Instruction
2026 Supporting Statement 1545-0939.docxSupporting Statement A
FR 30-Day Notice 1545-0939.docxSupplementary Document
Form 8404 - Interest Charge on DISC-Related Deferred Tax Liability Form and Instruction

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202512-1545-017 Extension without change of a currently approved collection 2026-05-29
202212-1545-001 Revision of a currently approved collection 2023-02-28 Approved without change
201911-1545-017 Extension without change of a currently approved collection 2019-12-27 Approved without change
201608-1545-016 Extension without change of a currently approved collection 2016-08-31 Approved without change
201410-1545-012 Reinstatement without change of a previously approved collection 2015-03-18 Approved without change
201110-1545-016 Revision of a currently approved collection 2011-11-28 Approved without change
200809-1545-022 Extension without change of a currently approved collection 2008-10-06 Approved without change
200508-1545-016 Extension without change of a currently approved collection 2005-08-24 Approved without change
200208-1545-004 Extension without change of a currently approved collection 2002-08-02 Approved without change
199907-1545-016 Extension without change of a currently approved collection 1999-07-30 Approved without change
199610-1545-005 Extension without change of a currently approved collection 1996-10-03 Approved without change
199311-1545-011 Revision of a currently approved collection 1993-11-18 Approved without change
199102-1545-012 Revision of a currently approved collection 1991-02-05 Approved without change
198908-1545-091 No material or nonsubstantive change to a currently approved collection 1989-08-31 Approved with change
198904-1545-078 No material or nonsubstantive change to a currently approved collection 1989-04-19 Approved with change
198806-1545-009 Revision of a currently approved collection 1988-06-20 Approved without change
198604-1545-012 Revision of a currently approved collection 1986-04-10 Approved without change
198601-1545-012 No material or nonsubstantive change to a currently approved collection 1986-01-27 Approved with change
198508-1545-008 New collection (Request for a new OMB Control Number) 1985-08-26 Approved without change