About Form 8816, Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

Form 8816 was filed by insurance companies that elected to take an additional deduction under section 847. The Tax Cuts and Jobs Act (P.L. 115-97, section 13516) repealed section 847 for tax years beginning after December 31, 2017.

Current Revision

Recent Developments

None at this time

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