Annual Report and State Filing
We prepare and file your IC DISC's annual report on time, every year, so your company stays active and in good standing.
Business Formation by a Licensed Law Firm
Form an IC DISC With a Real Attorney
Form an IC DISC Corporation with a licensed attorney. Starting at $560.89, with state fees included in every state except Nevada.
Starting at $560.89 Filing Fees Included*
*State filing fees are included in every state except Nevada, where they are billed separately.
- 35+
- Years Practice
- 650K+
- Formed
- 4.9
The Basics
What Is an IC-Disc Corporation?
An IC-DISC (Interest Charge Domestic International Sales Corporation) is a specialized export incentive entity. Properly set up, it can help U.S. exporters permanently reduce tax on qualified export income through a commission structure between the operating company and the IC-DISC.
Exporters use an IC-DISC when overseas sales are material and they want a Congress-authorized way to improve after-tax results without changing how they sell. Because the rules are technical, attorney-led formation and ongoing compliance matter as much as the tax savings themselves.
Key benefits include:
Reduce Tax on Export Income
A properly structured IC-DISC can permanently improve after-tax results on qualified export income through the commission mechanism. Exporters use it when international sales are large enough for the savings to matter.
OpCo Deducts the Commission
The operating company generally deducts the commission paid to the IC-DISC, which is a key piece of how the incentive works in practice. Documentation and timing need to match the export activity.
IC-DISC Pays No Federal Tax
The IC-DISC itself is designed to pay no federal income tax on qualifying commission income under the regime Congress authorized. That is what makes the structure different from an ordinary affiliate.
Available to Any U.S. Exporter
Any U.S. exporter with qualifying sales can evaluate the incentive, from manufacturers to certain service exporters. Cumulative savings grow as export revenue grows, which is why active exporters revisit the structure as volume increases.
Nationwide Coverage
Where Will You Form Your IC DISC?
Type your state to compare filing costs, timelines, and ongoing requirements.
Real legal supportAttorney-handled documentsWe handle the filing for you
The Wall Between You and Your Business
How an IC DISC Actually Protects You
U.S. companies that export qualifying goods pay federal income tax on those export profits at ordinary income rates, the same as any other business income. There is no automatic tax advantage for selling American made products overseas. Without the right structure, exporters leave a congressionally authorized tax benefit unclaimed.
An IC DISC changes that. The IC DISC is a separate corporation that receives a commission from your operating company based on qualifying export sales. The operating company deducts the commission. The IC DISC pays no federal income tax. When the commissions are distributed to shareholders, they are taxed at the lower qualified dividend rate, converting ordinary income into a permanent tax reduction.
- Export income can shift to qualified dividend rates
- Your operating company deducts the commission
- The IC DISC pays no federal income tax
- Savings scale with qualifying export revenue
Included in Every Formation
What's Included on our Service Fee?
Your service fee covers the formal documents, certificates, and resolutions banks and government agencies actually ask for, not just a state filing receipt.
- State Filing
- Corporate or Company Seal
- Records Book
- Articles of Incorporation
- Company & Corporate Minutes
- Bylaws or LLC Regulations
- Stock or Membership Certificates
- Banking Resolution
- Preliminary Name Search
- EIN Filing Support
Annual Compliance, Handled
We Keep Your IC DISC In Good Standing
We handle the annual filings, registered agent duties, and records your IC DISC needs to stay in good standing. Nothing for you to track, file, or remember.
Registered Agent
We serve as your IC DISC's registered agent at a physical address, receiving and forwarding official state mail so nothing important gets missed.
Governing Agreement and Records
We keep your IC DISC's governing agreement and company records organized, current, and ready when you need them.
FAQ
Common Questions About Forming an IC DISC
Still have questions? Talk to an attorney!
A federal tax structure that allows export income to be taxed at lower dividend rates.
U.S. companies generating revenue from exporting goods or services.
Export income is shifted to a corporation taxed at lower dividend rates.
No. It is a paper entity with no operational requirements.
Goods, software, and certain services tied to foreign projects.
It exists alongside your operating company, receiving commissions.
Incorporation, agreements, and coordination with your CPA.
Typically 5 to 7 business days.