Federal Free Printable Form  8926 (Rev. December 2011) for 2017 Federal Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information

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Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information
Form 8926 (Rev. December 2011)

Form 8926 Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information (Rev. December 2011) ▶ Attach to the corporation's income tax return. Department of the Treasury ▶ See separate instructions. Internal Revenue Service Name of corporation (name of parent, if an affiliated group) Employer identification number Check here if the form is being filed on behalf of an affiliated group described in section 1504(a) 1a Enter the total amount of the corporation’s money at the end of the tax year . . . . . . . . . . . . . . . . . . . 1a b Enter the adjusted basis of all the corporation’s other assets at the end of the tax year . . . . . . . . . . . . . . . . 1b c 1c Add lines 1a and 1b . . . . . . . . . . . . . . . d Enter the total amount of the corporation’s indebtedness at the end of the tax year (see instructions) . . . . . . . . . . . OMB No. 1545-2127 . . . . Subtract line 1d from line 1c. If zero or less, enter $1 . . . . . . . . . . . 1e f Debt to equity ratio. Divide line 1d by line 1e (see instructions) . . . . . . . . . . . 1f . . g Is the corporation including as part of its assets on line 1b stock described in Regulations section 1.7874-1(d) that it holds in a corporation to whom it paid disqualified interest? . . . . . . . . If “Yes,” enter the adjusted basis of that stock . . . . . . . ▶ Is the corporation including as part of its assets on line 1b stock it holds in foreign subsidiaries? . If “Yes,” enter the adjusted basis of that stock . . . . . . . ▶ $ i Is the corporation including as part of its assets on line 1b tangible assets it directly holds that are located in a foreign country? (see instructions) . . . . . . . . . . . . . . . . . . j 2a . . . ▶ 3a c . Is the corporation including as part of its assets on line 1b any intangible assets? . If “Yes,” enter the adjusted basis of those intangible assets . . . ▶ $ . . . . Enter the interest paid or accrued by the corporation for the tax year . . . . 2a . . . . 2b . . . . 2c Enter the corporation’s taxable income (loss) before the application of section 163(j) . . . . 3a . . . Net interest expense. Subtract line 2b from line 2a. If zero or less, enter -0- b Enter the corporation’s net interest expense from line 2c . . . . . . . . . . . 3b Enter any net operating loss deduction taken by the corporation under section 172 . . . . 3c d Enter any deduction taken under section 199 . . . . . . . . . . . . . . . . . . 3d e Enter any deduction taken for depreciation, amortization, or depletion . . . . . . . . . 3e f Enter any additional adjustments the corporation has made to its taxable income (loss) (other than those listed on lines 3b through 3e above) in arriving at its adjusted taxable income (see instructions—attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g Adjusted taxable income. Combine lines 3a through 3f. If zero or less, enter -0- . For Paperwork Reduction Act Notice, see separate instructions. . . . . . Yes No Yes No Yes No Yes No $ b Enter any interest includible in the gross income of the corporation for the tax year c . $ h If “Yes,” enter the adjusted basis of those tangible assets . . 1d e . . . Cat. No. 37739W . . . 3f 3g Form 8926 (Rev. 12-2011) Page 2 Form 8926 (Rev. 12-2011) 4a Multiply line 3g by 50% . . . . . . . . . . . . . . . . . . . . . . . . 4a b Enter any unused excess limitation carried forward to the current tax year from the prior 3 tax years (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 4b c . . . . . . 4c d Excess interest expense. Subtract line 4c from line 2c. If zero or less, enter -0- . . . . . 4d Enter any disqualified interest paid or accrued by the corporation to a related person . . . . 5a 5a Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . b Enter any disqualified interest paid or accrued by the corporation on indebtedness subject to a disqualified guarantee . . . . . . . . . . . . . . . . . . . . . . . . . c Enter any interest paid or accrued by a taxable REIT subsidiary (as defined in section 856(l)) of a real estate investment trust to such trust . . . . . . . . . . . . . . . . . . d Add lines 5a, 5b, and 5c . e f 6 . . . . . . . . . . . . . . . . . . . . . . . 5b 5c 5d Enter any disqualified interest disallowed under section 163(j) for prior tax years that is treated as paid or accrued in the current tax year . . . . . . . . . . . . . . . . . . 5e Total disqualified interest for the tax year. Add lines 5d and 5e 5f . . . . . . . . . . Information about related persons receiving disqualified interest: Country of Incorporation or Organization Name, Address, and ZIP code a b c d e 7 8a Amount of interest deduction disallowed under section 163(j) for the current tax year and carried forward to the next tax year. If line 1f is 1.5 or less, enter the smaller of line 4d or line 5e. If line 1f is greater than 1.5, subtract the smaller of line 4d or line 5d from the interest the corporation would have otherwise deducted this tax year (see instructions) . . . . . . . Unused excess limitation carryforward from the prior 2 tax years 8a b Excess limitation for the current tax year. Subtract line 2c from line 4a. If zero or less, enter -0. . . . . . . . . . . 8b c Excess limitation carryforward to the next tax year. Add lines 8a and 8b (see instructions) . 7 8c Form 8926 (Rev. 12-2011)
Extracted from PDF file 2016-federal-form-8926.pdf, last modified May 2009

More about the Federal Form 8926 Estate Tax TY 2016

We last updated the Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information in May 2017, so this is the latest version of Form 8926, fully updated for tax year 2016. You can download or print current or past-year PDFs of Form 8926 directly from TaxFormFinder. You can print other Federal tax forms here.

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8926 from the Internal Revenue Service in May 2017.

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About the Estate Tax

The IRS, and many states, impose an estate tax on the transfer of cash and property between a decedent and their beneficiaries. These taxes generally only apply to estates over a certain size threshold, generally several million dollars, and therefore only affects the largest few percent of estates in the United States.

Historical Past-Year Versions of Federal Form 8926

We have a total of four past-year versions of Form 8926 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2016 Form 8926

Form 8926 (Rev. December 2011)

Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information 2015 Form 8926

Form 8926 (Rev. December 2011)

Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information 2012 Form 8926

Form 8926 (Rev. December 2011)

Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information 2011 Form 8926

Form 8926 (Rev. December 2011)


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