Attach to Form 1120IC-DISC. An IC-DISC may establish that the borrower has met the limitation and increased investment requirements of sections 993(d)(2) and (3) by attaching to its return either (a) Schedule Q (Form 1120-IC-DISC), or (b) a written statement of compliance of the borrower certified by a certified public accountant. Availability: Usually ships the next business day 1120IC-DISC Schedule Q Borrower’s Certificate of Compliance With the Rules for Producers Loans 1120ICDISCSQ $5.95