IC-Disc Tax Structure

What is an IC-DISC?

IC-DISC is short for Interest Charge Domestic International Sales Corporation. It is a separate legal entity, recognized by the IRS, which is set up for the purpose of taking advantage of certain tax incentives for U.S.-based exporters. Originally enacted by Congress in 1971, it is the last surviving incentive for U.S. companies that have products or services delivered outside the United States.

You Should Consider Setting Up An IC-DISC If:

  • You have export sales of products or service over $2 milion
  • You have a minimum net export sales of $500,000
  • You have significant tax liability on current or projected income

Inorder to qualify for an ic-disc, the u.s. exporter must export items that:

  • Are grown, produced, manufactured or extracted in the United States by a person or entity that is not the IC-DISC
  • Are held primarity for sale, lease or rental for direct use, consumption or dispostion outside the United States
  • Contains a minimum of 50% U.S. content

THE THREE STEPS TO EXPORT SALES TAX SAVINGS

01

First, the exporting company creates new legal entity and elects federal non-taxable IC-DISC status.

IRS approval is required, and setting up this structure requires a deep knowledge of this specific area of the tax code.

ELECTION

02

After the IC-DISC status is approved by the IRS, tax savings can be realized by paying a commission to IC-DISC. This commission can be deducted at 39.6%, which reduces the ordinary taxable income of the corporation.

COMMISSION

03

The commissions paid to the IC-DISC are then distributed to the owners of the IC-DISC at qualified dividend rates (23.8%), resulting in a tax savings of 39.6%-23.8% or 15.8%.

DIVIDEND

REVEAL THE SAVINGS

Click on an IC-DISC commission amount to see the tax savings scenarios.

Keep in mind that calculating the amount of commission to pay on expert sales requires extensive experience in this area of tax law. See the possibilities, and then book a free consultation with a Veritax IC-DISC tax expert.

$250,000

IC-DISC commission

$39,500

tax savings

$2,000,000

IC-DISC commission

$316,000

tax savings

$5,000,000

IC-DISC commission

$790,000

tax savings

Frequently Asked Questions
about IC-DISC

Unless you are using one of the Big Four accounting firms, your tax preparer typically will not have the expertise in-house to handle the complex issues surrounding the establishment of an IC-DISC structure and the continued commission calculations required. He or she will generally look to an outside provider, such as Veritax, for the expertise to assist the client in need of IC-DISC services.

The passage of the American Taxpayer Relief Act of 2012 made the IC-DISC structure a permanent part of the tax code going forward. This knowledge allows the owners of the exporting company to set up the IC-DISC structure without the fear of the incentive going away in the future.

In all of our projects, we prepare an initial no-cost analysis to determine the benefits of setting up an IC-DISC. From this analysis, we determine the cost of the IC-DISC and then you can make a final decision whether an IC-DISC would be beneficial to you and your business. The fees are 100 percent deductible, and, from our experience, the benefit will greatly outweigh the costs of setting up and administering the IC-DISC.

Contact Veritax Advisors today at tax@veritaxadvisors.com or call 8889393309 to request your no-cost estimate. You can also book a free consultation today.

You earn. Your client saves.

Ready to get started?

Book an introductory meeting with Veritax cost segregation expert, Chris Ostler, CPA. We’ll get you started with a no-cost analysis to determine if the property is a good fit for a full study. No commitment necessary.

We look forward to helping you serve your clients.

Have a question for Chris before booking? Reach out directly.

A. Chris Ostler, CPA

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