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Just think - you can form an IC-DISC Corporation
right over the Phone, or Online. It's easy. It's quick.
And you'll save a substantial amount of money.

OUR GOAL—YOUR Complete Satisfaction and Understanding
Our goal is to provide each of our clients with as much information as possible about starting an IC-DISC Corporation. As you will see as you review the following material, there is a lot of information to digest and consider. Many legal aspects may be complex and confusing. We want you to know we are available to speak with you about any legal aspects of the formation of your IC-DISC Corporation at your convenience either over the telephone or in person at the Spiegel and Utrera, P.A., office nearest you.

It’s an Interest Charge-Domestic International Sales Corporation. If your business may involve U.S. manufacturing of goods for export, you may be entitled to tax savings with an IC-DISC. The new corporation must formally elect to be treated as an IC-DISC and must also file an annual U.S. income tax return even though it pays no U.S. income taxes.

To be eligible to make an IC-DISC election, the corporation must satisfy several requirements:
  • There is a single class of stock with an aggregate minimum par value of $2,500;
  • 95% of gross receipts involve goods manufactured in the U.S. as described below;
  • 95% of the assets of the IC-DISC is inventory for export as described below;
  • The tax year conforms to that of the IC-DISC’s principal shareholder;
  • Separate books and records are maintained by the IC-DISC; and
  • The IC-Disc is not a member of a controlled group involving a foreign sales corporation.
The qualified gross receipts test is met if 95% or more of the gross receipts of the IC-DISC consist of commissions earned with respect to qualified export property, which is property (i) manufactured, produced, grown, or extracted in the United States by a person other than an IC-DISC; (ii) is held primarily for sale, lease, or rental for direct use, consumption, or disposition outside the United States; and (iii) not more than 50 percent of the value of which is attributable to imported materials.

The qualified export asset test is met if the IC-DISC’s tax basis (may be cost or market value) in its qualified export property (typically inventory) equals or exceeds 95% of the sum of the adjusted basis of all the assets of the IC-DISC at the close of the year.

An American exporter-parent corporation forms an IC-DISC corporation subsidiary. The operations work like this:
  • The exporter-parent corporation pays an annual, tax-deductible commission on its export sales to the IC-DISC (the commission deduction could yield a tax benefit as high as 35 percent).
  • The allowable commission rate is either 50 percent of export net income or 4 percent of gross export income, whichever is greater;
  • The IC-DISC pays no U.S. income tax on the commission income;
  • The commission income is accumulated and untaxed in the IC-DISC. The deferral of income is allowable on annual export sales up to $10 million;
  • The IC-DISC shareholders are required to pay interest (to the IRS) on the accumulated but untaxed income; and
  • The IC-DISC shareholders pay U.S. income tax on dividends received from the IC-DISC when distributions are made (the tax on dividends for individuals is now 15 percent).
The commissions paid to the IC-DISC create 35 percent tax benefits for the U.S. exporting corporation while the individual shareholders of the IC-DISC would pay only 15 percent U.S. income tax on dividends received. That means the permanent tax savings for U.S. exporters and their shareholders can be a high as 20 percent!

Please note, you do need legal advice regarding the process of forming a Interest Charge-Domestic International Sales Corporation and the preparation of by-laws and corporate books and other records.
For one low fee, your IC-DISC Corporation is COMPLETE and 

State Filing Fees.
Corporate Seal and Book.
INCLUDES Certificate or Articles of Incorporation.
INCLUDES Corporate Minutes.
INCLUDES Stock Certificate.
INCLUDES Preliminary Name Search.
INCLUDES IC-DISC Corporate Compliance including Corporate Resolutions and Documentation.
Yes, even INCLUDES Attorney's Fee (No Hidden Attorney Fees).

What's the secret to such great prices?

Flexible payment options available for placing your order.

No Credit Card Required




Getting Started:

Information and Services for the success of your business from Spiegel and Utrera, P.A.:

Starting a business is hard work. Creating a successful business is even harder. Don’t let your business fail before it even gets off the ground. Let Spiegel & Utrera, P.A. help jump start your new enterprise and put you on the road to success. Scroll down to see valuable business information and all of the start-up services that Spiegel & Utrera, P.A. provide. Click on any of the links below to jump to that section.


Beyond the initial corporation or LLC setup there are additional legal services that you should expect, without additional charge, from whomever you choose to form your Corporation or LLC. Each order placed with Spiegel & Utrera, P.A. includes one on one personalized service from one of our associates. We believe our clients should expect superior customer service, from our law firm. That means explaining the different issues relevant to incorporating or organizing a LLC in a manner that is easy for the client to understand. That way you as a business person can make informed choices when you set up your corporation or LLC.

There are many relevant issues you need to take into consideration but which you may not be aware of when starting a new business: different tax advantages available to you; indemnification and covenant not to sue; federal, state and local filing requirements; name protection; choices of entity structure set up; available agreements and the importance of maintaining corporate and LLC company formalities and complete records; lease reviews; and contracts.

When you use our firm to incorporate or organize your LLC, we will continue to provide you with a toll free number for a 30-day period after incorporating or organizing your LLC so that you may contact our firm whenever you need legal assistance. You can even become a member of our General Counsel Club at a discount, when you incorporate or organize your LLC, and get unlimited legal advice by phone for the entire year.

Seven Powerful Reasons to Incorporate or Organize an LLC

  • Protect yourself from personal liability
  • Business Tax Deductions
  • Minimize IRS Audits
  • Privacy
  • Use of a Marketing framework
  • Raising capital
  • Easy transfer of ownership
Overall discussion of the tax advantages of incorporating or organizing a LLC

Spiegel & Utrera, P.A. has achieved success because we offer Information, Guidance and Counsel with every corporation or limited liability company formed!

We are the low cost providers of incorporation and LLC formation services. This year we will form over 10,000 corporations and LLC's.

Most of our clients are repeat customers or referred to us by users of our services.

Need help Incorporating or Forming your Limited Liability Company? Give us a Call Today! | Frequently Asked Questions

SPIEGEL & UTRERA, P.A. is your one source for business legal services.
Would you rather speak to a lawyer? A Spiegel & Utrera, P.A. associate is ready to take your call.

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