Instructions for IRS Form 8926 Disqualified Corporate Interest Expense Disallowed Under Section 163(J) and Related Information

Instructions for IRS Form 8926 Disqualified Corporate Interest Expense Disallowed Under Section 163(J) and Related Information

This document contains official instructions for IRS Form 8926 , Disqualified Corporate Interest Expense Disallowed Under Section 163(J) and Related Information - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury.

FAQ

Q: What is IRS Form 8926?
A: IRS Form 8926 is a form used to report disqualified corporate interest expense disallowed under Section 163(J) of the tax code.

Q: What is disqualified corporate interest expense?
A: Disqualified corporate interest expense refers to interest expense that does not qualify for a tax deduction under Section 163(J).

Q: What is Section 163(J)?
A: Section 163(J) is a provision in the tax code that limits the amount of deductible interest expense for certain corporations.

Q: Who needs to file IRS Form 8926?
A: Corporations that have disqualified corporate interest expense under Section 163(J) need to file IRS Form 8926.

Q: What information is required on IRS Form 8926?
A: IRS Form 8926 requires information about the corporation, its disqualified interest expense, and related details.

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Instruction Details:

  • This 3-page document is available for download in PDF;
  • Actual and applicable for filing 2023 taxes;
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