Form 8926-2026

1. Click ‘Get Form’ to open it in the editor.
2. Begin by filling out the Affiliated Group Checkbox if applicable. This indicates whether the corporation is part of an affiliated group.
3. On Line 1d, enter the total amount of the corporation's indebtedness as of the last day of the tax year, including amounts owed to related and third parties.
4. Calculate the Debt-to-Equity Ratio on Line 1f by dividing the total indebtedness from Line 1d by the sum of money and adjusted basis of all other assets (Line 1e).
5. Proceed to Line 2a to report any interest paid or accrued during the tax year, including disqualified interest carried forward from previous years.
6. Complete Lines 5a through 5c with disqualified interest amounts that were actually paid, deemed paid, or accrued in the current tax year.

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