Corporations file Form 4876-A to elect to be treated as an interest charge domestic international sales corporation (IC-DISC). It applies to each shareholder who owns stock in the corporation while the election is in effect. Current revision Form 4876-A PDF Recent developments None at this time. Other items you may find useful All Form 4876-A Revisions About Form 1120-IC-DISC, Interest Charge Domestic International Sales Corporation Return Other Current Products