This is a 2-hour live video conference (2 CPE credits) led by Paul E. Ferreira, CPA who manages over 90 IC-DISCs and has been a tax practitioner for over 25 years. Zoom Live Video Conference: June 10th, 12pm-2pm ET Sign Up Here Because one of our objectives is to replicate the live in-person interactive seminar […]
For many U.S. exporters, the Interest Charge Domestic International Sales Corporation (IC-DISC) is a cornerstone of their federal tax strategy. By converting high-rate ordinary income into tax-advantaged qualified dividends, the IC-DISC provides immediate permanent tax savings on export profits. However, as business owners scale their global operations, a common challenge arises: the “liquidity trap.” While […]
The IC-DISC commission calculation has taken on renewed importance as several key provisions of the Tax Cuts and Jobs Act (TCJA) are scheduled to sunset in the coming years. Chief among them is Section 199A, which currently allows many pass-through exporters to deduct up to 20% of qualified business income. If Congress allows this provision […]
Exporting goods or services from the United States doesn’t just open the door to global markets; it also unlocks powerful tax-saving opportunities. In 2026, U.S.-based exporters can still take advantage of key federal incentives like the Interest Charge Domestic International Sales Corporation (IC-DISC) and the Foreign-Derived Intangible Income (FDII) deduction to reduce their tax liabilities […]
The Interest Charge Domestic International Sales Corporation (IC-DISC) is one of the most powerful tax incentives available to U.S. exporters, but only when it’s implemented and maintained correctly. Despite its benefits, many businesses unknowingly make costly mistakes in setup, compliance, reporting, or commission calculation, which can lead to disqualification, lost tax savings, or worse, IRS […]
The Interest Charge Domestic International Sales Corporation (IC-DISC) regime offers significant tax benefits for U.S. exporters, but it comes with strict compliance requirements. Questions often arise about how a related supplier can satisfy commissions paid to an IC-DISC, especially using offsetting accounting entries. Treas. Reg. §1.994-1(e)(3)(ii) provides important guidance on this topic, allowing for flexibility […]
If your business exports goods or services from the United States, you may be overlooking a powerful federal income tax incentive: the Interest Charge Domestic International Sales Corporation, or IC-DISC. Established by Congress in 1971, the IC-DISC remains the only statutory export tax incentive available today. It allows U.S. companies to reduce federal income taxes […]
If your company exports goods or services and you’re not taking advantage of the IC-DISC for U.S. Exporters, you’re likely missing out on substantial and legal federal tax savings. What is IC-DISC for U.S. Exporters? Why it matters: An Interest Charge Domestic International Sales Corporation (IC-DISC) is the only remaining federal export tax incentive in […]
The Interest Charge Domestic International Sales Corporation (IC-DISC) regime remains a powerful tool for U.S. exporters, offering significant tax benefits by allowing a portion of export income to be taxed at favorable rates. A critical component of the IC-DISC calculation is the treatment of “export promotion expenses,” which can increase the amount of income allocated […]
Not Prejudicing the Interests of the Government under Treas. Reg. § 301.9100-3 Regarding a late-filed IC-DISC Election (Form 4876-A) In the context of Treas. Reg. § 301.9100-3, when the IRS considers granting an extension of time to make a regulatory election (such as filing Form 4876-A to elect IC-DISC status), a key requirement is that […]
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