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The form is filed by the due date of the taxpayer's tax return (not with the tax return), excluding extensions, for the tax year that ends with or includes the ICDISC's tax year.
After 1985, "other" excludes Form 1120-DISC for Domestic International Sales Corporations, which were discontinued and mostly replaced by FSC's (see above); and Form 1120 ICDISC for Interest-Charge Domestic International Sales Corporations (which was used by certain other DISC's after 1985).
Net income (less deficit), starting with 1985, excludes Foreign Sales Corporations (FSC's) and Interest-Charge Domestic International Sales Corporations (ICDISC's).
 Dividends from an Interest-Charge Domestic International Sales Corporation (ICDISC) or former DISC
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