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

Corporations use this form to figure the amount of any corporate interest expense deduction disallowed by Internal Revenue Code Section 163(j).

Public Law 115-97, repealed the disqualified corporate interest expense rules for tax years beginning after 2017. Form 8926 and its instructions will be obsolete for tax years beginning after 2017.   For disqualified corporate interest expense disallowed under prior law for tax years beginning before 2018, and Business Interest Expense for tax years beginning 2018 and after, see Form 8990, Limitation on Business Interest Expense Under Section 163(j) and its instructions.

Form 8926