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IRS Form 8992 U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (Gilti)
What Is IRS Form 8992?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on December 1, 2020. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 8992?
A: IRS Form 8992 is a tax form used by U.S. shareholders to calculate their Global Intangible Low-Taxed Income (GILTI).
Q: Who is required to file IRS Form 8992?
A: U.S. shareholders of certain foreign corporations that meet the requirements for GILTI inclusion are required to file Form 8992.
Q: What is Global Intangible Low-Taxed Income (GILTI)?
A: GILTI is a category of income earned by certain foreign corporations that is subject to additional taxation for U.S. shareholders.
Q: What information is required to complete IRS Form 8992?
A: To complete Form 8992, you will need information about your ownership of certain foreign corporations, their income and deductions, and any GILTI previously calculated.
Q: What is the purpose of IRS Form 8992?
A: The purpose of Form 8992 is to calculate the amount of GILTI for U.S. shareholders, which is used to determine their tax liability.
Form Details:
- A 4-page form available for download in PDF;
- Actual and valid for filing 2023 taxes;
- Editable, printable, and free;
- Fill out the form in our online filing application.
Download a fillable version of IRS Form 8992 through the link below or browse more documents in our library of IRS Forms.
Download IRS Form 8992 U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (Gilti)
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