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ic disc explained

IC-DISC Explained – Step-by-Step Guide to IC-DISC

For U.S. exporters, the Interest Charge Domestic International Sales Corporation (IC-DISC) is a powerful but often underutilized tax savings tool.  Originally enacted by Congress in 1971, IC-DISC remains the last significant federal tax incentive designed to support businesses that sell goods or services outside the United States. By leveraging IC-DISC, eligible companies can significantly reduce […]

Which Industry Can Benefit from IC-DISC

Which Industry Can Benefit from IC-DISC? Find Out Now

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. First enacted by Congress in 1971, the IC-DISC remains the only statutory export tax incentive available today. It offers U.S. exporters the opportunity to significantly […]

IC-DISC for U.S. Exporters

IC-DISC for U.S. Exporters – A Proven Strategy for Export Tax Savings

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 […]

IC-DISC No Loss Rule

IC-DISC No Loss Rule – What Exporters Must Know

One overlooked rule can wipe out your IC-DISC tax savings. For U.S. exporters using the Interest Charge Domestic International Sales Corporation (IC-DISC) structure, the opportunity for federal tax savings is significant. But so are the compliance risks.  The IC-DISC No Loss Rule is one such risk, and it’s often misunderstood or entirely overlooked until it’s […]

Export Promotion Expenses and the IC-DISC

Export Promotion Expenses and the IC-DISC – Statutory, Regulatory, and Judicial Analysis for Commission DISCs

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 […]

PLRs and Interest of Government not Prejudiced

PLRs and Interest of Government not Prejudiced

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 […]

IC-DISC FAQs

IC-DISC FAQs 2026 – Strategies to Boost Export Tax Profits

According to the National Association of Manufacturers, exports support over 12 million jobs in the U.S. alone. Yet many exporters are still missing out on one of the most powerful, and legal, federal tax incentives available: the Interest Charge Domestic International Sales Corporation, or IC-DISC. An IC-DISC tax strategy allows qualifying U.S. exporters to convert […]

IC-DISC Tax Strategy

IC-DISC Tax Strategy for Export Tax Savings – Prepare for 2026

Exporting U.S.-made products or services? Without an effective IC-DISC tax strategy in place this year, your business could be leaving significant federal tax savings on the table. An IC-DISC tax strategy is a method used by qualifying U.S. exporters to legally reduce federal income taxes by channeling export profits through a separate entity called an […]

IC-DISC Example

IC-DISC Example – A Proven Way to Save Taxes on Export Income

For U.S. businesses involved in exporting, the Interest Charge Domestic International Sales Corporation (IC-DISC) offers a valuable tax-saving opportunity. As the last remaining federal income tax incentive for U.S. exporters, IC-DISC allows eligible companies to significantly reduce their tax burden. In this article, we’ll walk through a detailed IC-DISC example, illustrating how it works in […]

DISC Tax Structure

How an IC-DISC Structure Can Lower Federal Taxes on Export Income

In today’s complex tax environment, the DISC tax structure continues to be a critical tool for U.S. exporters aiming to stay competitive in global markets.  For U.S. companies that export products or services, the Interest Charge Domestic International Sales Corporation (IC-DISC) remains a powerful and often underutilized federal income tax incentive. By implementing the right […]