Form 8926
(Rev. December 2017)
Department of the Treasury
Internal Revenue Service
Disqualified Corporate Interest Expense Disallowed
Under Section 163(j) and Related Information
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Attach to the corporation's income tax return.
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Go to www.irs.gov/Form8926 for instructions and the latest information.
OMB No. 1545-0123
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) . . . . . . . . . . .
1 a 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 Add lines 1a and 1b . . . . . . . . . . . . . . . 1c
d Enter the total amount of the corporation’s indebtedness at the end
of the tax year. See instructions . . . . . . . . . . .
1d
e Subtract line 1d from line 1c. If zero or less, enter $1 . . . . . . . . . . . . . . 1e
f Debt to equity ratio. Divide line 1d by line 1e. See instructions . . . . . . . . . . . 1f
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g Is the corporation including as part of its assets on line 1b stock described in Regulations section
1.7874-1(d) that it holds in a corporation to whom it paid disqualified interest? . . . . . . . .
Yes No
If “Yes,” enter the adjusted basis of that stock . . . . . . .
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$
h Is the corporation including as part of its assets on line 1b stock it holds in foreign subsidiaries? . .
Yes No
If “Yes,” enter the adjusted basis of that stock . . . . . . .
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$
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 . . . . . . . . . . . . . . . . . . .
Yes No
If “Yes,” enter the adjusted basis of those tangible assets . . . .
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$
j Is the corporation including as part of its assets on line 1b any intangible assets? . . . . . . .
Yes No
If “Yes,” enter the adjusted basis of those intangible assets . . .
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$
2a
Enter the interest paid or accrued by the corporation for the tax year (including any disqualified
interest disallowed under section 163(j) in a prior year and carried forward to the current year) .
2a
b Enter any interest includible in the gross income of the corporation for the tax year . . . . 2b
c Net interest expense. Subtract line 2b from line 2a. If zero or less, enter -0- . . . . . . 2c
3a Enter the corporation’s taxable income (loss) before the application of section 163(j) . . . . 3a
b Enter the corporation’s allowable net interest expense. See instructions . . . . . . . . 3b
c 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 . . . . . . . . . . . . . . . . . . . . . .
3f
g Adjusted taxable income. Combine lines 3a through 3f. If zero or less, enter -0- . . . . .
3g
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 37739W
Form 8926 (Rev. 12-2017)
