Loading
Form preview
  • US Legal Forms
  • Form Library
  • More Forms
  • More Multi-State Forms
  • Irs Instructions 8992 2021

Get Irs Instructions 8992 2021-2026

Instructions for Form 8992Department of the Treasury Internal Revenue Service(Rev. December 2021)U.S. Shareholder Calculation of Global Intangible LowTaxed Income (GILTI) Section references are to.

This website is not affiliated with IRS

How it works

  1. Open form

    Open form follow the instructions

  2. Easily sign form

    Easily sign the form with your finger

  3. Share form

    Send filled & signed form or save

How to fill out the IRS Instructions 8992 online

Filling out the IRS Instructions 8992 online can streamline the process of calculating Global Intangible Low-Taxed Income (GILTI) for U.S. shareholders. This guide offers a comprehensive overview, ensuring clarity and accessibility for users at all experience levels.

Follow the steps to complete the IRS Instructions 8992 online effectively.

  1. Click ‘Get Form’ button to obtain the form and open it in the editor.
  2. Begin by reviewing the specifics of who must file. Ensure you qualify as a U.S. shareholder of a Controlled Foreign Corporation (CFC).
  3. Fill in the name of the filer and, if necessary, include any previous names used within the past three years in parentheses.
  4. Complete Part I, using Schedule A if you are not in a U.S. consolidated group, to calculate your GILTI amounts.
  5. Ensure that any completed schedules (Schedule A or Schedule B) are appropriately attached to Form 8992.
  6. Finally, review all entries for accuracy and completeness before proceeding to save changes, download, print, or share the form.

Complete your IRS Instructions 8992 online today to ensure compliance and optimize your tax reporting.

Get form

Experience a faster way to fill out and sign forms on the web. Access the most extensive library of templates available.
Get form

Related content

Instructions for Form 8992 (Rev. December 2021)...
For an individual shareholder, enter the. Part II, line 5, result on Schedule 1 (Form...
Learn more
26 CFR § 1.6038-5 - Information returns required...
Returns on Form 8992 (or successor form) required under paragraph (a) of this section for...
Learn more
THERMO FISHER SCIENTIFIC INC. - cloudfront.net
Feb 24, 2021 — Common Stock, $1.00 par value. TMO. New York Stock Exchange. 2.150% Notes...
Learn more

Related links form

Valency Chart Of All Elements And Radicals Pdf Printable Icao Flight Plan Form 2020 Sbi Retired Employees Medical Benefit Scheme Jano English Hindustan Pdf Download

Questions & Answers

Get answers to your most pressing questions about US Legal Forms API.

Contact support

The IRS Form 8892 is used to calculate a controlled foreign corporation (“CFC”) global intangible low-taxed income” or GILTI. Form 8892 consists of Parts I and II. A U.S. shareholder that owns, within the meaning of Section 958(a), stock in one or more CFCs must attach a Form 8892 to a Form 5471.

In the case of a U.S. shareholder that is not a member of a U.S. consolidated group, the U.S. shareholder files Schedule A (Form 8992), to report its pro rata share of amounts for each CFC (the tax year of which ends with or within the shareholder's tax year) from each CFC's Schedule I-1 (Form 5471), Information for ...

U.S. shareholders of controlled foreign corporations use Form 8992 and Schedule A to figure their global intangible low-taxed income inclusions under section 951A and its related regulations.

Form 8892 can't be used for joint filings and can only be filed by an individual taxpayer. If both you and your spouse need to file Form 8892, use separate forms and mail the forms in separate envelopes. Extending the time to file Form 709.

This allows taxpayers to elect the high-tax exclusion (the “GILTI high-tax exclusion”) for certain high-taxed income of a controlled foreign corporation regardless of whether the income would otherwise be foreign base company income (“FBCI”) or insurance income.

U.S. shareholders of controlled foreign corporations use Form 8992 and Schedule A to figure their global intangible low-taxed income inclusions under section 951A and its related regulations.

Purpose of Form Form 8992 is used by a U.S. shareholder to calculate the amount of the GILTI inclusion and to report related information. Generally, Schedule A (Form 8992) is also completed and attached to Form 8992.

Get This Form Now!

Use professional pre-built templates to fill in and sign documents online faster. Get access to thousands of forms.
Get form
If you believe that this page should be taken down, please follow our DMCA take down processhere.

Industry-leading security and compliance

US Legal Forms protects your data by complying with industry-specific security standards.
  • In businnes since 1997
    25+ years providing professional legal documents.
  • Accredited business
    Guarantees that a business meets BBB accreditation standards in the US and Canada.
  • Secured by Braintree
    Validated Level 1 PCI DSS compliant payment gateway that accepts most major credit and debit card brands from across the globe.
Get IRS Instructions 8992
Get form
  • Adoption
  • Bankruptcy
  • Contractors
  • Divorce
  • Home Sales
  • Employment
  • Identity Theft
  • Incorporation
  • Landlord Tenant
  • Living Trust
  • Name Change
  • Personal Planning
  • Small Business
  • Wills & Estates
  • Packages A-Z
  • Affidavits
  • Bankruptcy
  • Bill of Sale
  • Corporate - LLC
  • Divorce
  • Employment
  • Identity Theft
  • Internet Technology
  • Landlord Tenant
  • Living Wills
  • Name Change
  • Power of Attorney
  • Real Estate
  • Small Estates
  • Wills
  • All Forms
  • Forms A-Z
  • Form Library
  • Legal Hub
  • About Us
  • Help Portal
  • Legal Resources
  • Blog
  • Affiliates
  • Contact Us
  • Delete My Account
  • Site Map
  • Industries
  • Forms in Spanish
  • Localized Forms
  • State-specific Forms
  • Forms Kit
  • Real Estate Handbook
  • All Guides
  • Notarize
  • Incorporation services
  • For Consumers
  • For Small Business
  • For Attorneys
  • USLegal
  • FormsPass
  • pdfFiller
  • signNow
  • altaFlow
  • DocHub
  • Instapage
Form Packages
  • Adoption
  • Bankruptcy
  • Contractors
  • Divorce
  • Home Sales
  • Employment
  • Identity Theft
  • Incorporation
  • Landlord Tenant
  • Living Trust
  • Name Change
  • Personal Planning
  • Small Business
  • Wills & Estates
  • Packages A-Z
Form Categories
  • Affidavits
  • Bankruptcy
  • Bill of Sale
  • Corporate - LLC
  • Divorce
  • Employment
  • Identity Theft
  • Internet Technology
  • Landlord Tenant
  • Living Wills
  • Name Change
  • Power of Attorney
  • Real Estate
  • Small Estates
  • Wills
  • All Forms
  • Forms A-Z
  • Form Library
Customer Service
  • Legal Hub
  • About Us
  • Help Portal
  • Legal Resources
  • Blog
  • Affiliates
  • Contact Us
  • Delete My Account
  • Site Map
  • Industries
  • Forms in Spanish
  • Localized Forms
  • State-specific Forms
  • Forms Kit
Legal Guides
  • Real Estate Handbook
  • All Guides
Prepared for you
  • Notarize
  • Incorporation services
Our Customers
  • For Consumers
  • For Small Business
  • For Attorneys
Our Sites
  • USLegal
  • FormsPass
  • pdfFiller
  • signNow
  • altaFlow
  • DocHub
  • Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
As seen in:
© Copyright 1999-2026 airSlate Legal Forms, Inc. 3720 Flowood Dr, Flowood, Mississippi 39232
  • Your Privacy Choices
  • Terms of Service
  • Privacy Notice
  • Content Takedown Policy
  • Bug Bounty Program