We use cookies to improve security, personalize the user experience, enhance our marketing activities (including cooperating with our marketing partners) and for other business use.
Click "here" to read our Cookie Policy. By clicking "Accept" you agree to the use of cookies. Read less
Read more
Accept
Loading
Form preview
  • US Legal Forms
  • Form Library
  • Tax Forms
  • Executive Department Treasury IRS Forms
  • 8992 Form

Get 8992 Form

8992Form (Rev. December 2020) Department of the Treasury Internal Revenue Service. S. Shareholder Calculation of Global Intangible Located Income (GILT) OMB No. 15450123 Attachment Sequence No. 992Go.

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 8992 Form online

The 8992 Form is essential for calculating the Global Intangible Low-Taxed Income (GILTI) of U.S. shareholders. This guide provides step-by-step instructions on how to complete the form online, ensuring an accurate and efficient filing process.

Follow the steps to complete the 8992 Form effectively.

  1. Click the ‘Get Form’ button to obtain the form and open it in your preferred document editor.
  2. Begin by entering the name and identifying number of the person filing the return in the designated fields at the top of the form.
  3. Provide the name and identifying number of the U.S. shareholder, as required in section B.
  4. In Part I, report the pro rata share of net tested income. Enter the totals from Schedule A, line 1, columns (e) and (f) in lines 1 and 2 respectively.
  5. Calculate the net CFC tested income by combining the amounts from lines 1 and 2. If the result is zero or negative, you may stop here.
  6. Proceed to Part II for GILTI calculation. Enter the net CFC tested income from Part I, line 3 in line 1.
  7. Calculate the deemed tangible income return (DTIR) by taking the total from Schedule A, line 1, column (g) and multiplying it by 10% (0.10). Enter this value in line 2.
  8. In line 3a and 3b, provide the sum of pro rata share of tested interest expense and income respectively from Schedule A, line 1.
  9. Calculate specified interest expense in line 3c by subtracting the amount in line 3b from the amount in line 3a. If the result is zero or less, enter -0-.
  10. Net DTIR is calculated by subtracting the value in line 3c from line 2. If zero or less, enter -0- in line 4.
  11. Finally, determine the GILTI by subtracting the value in line 4 from line 1 and enter the result in line 5.
  12. If necessary, complete Schedule A for detailed calculations of net tested income and GILTI allocation. Ensure all relevant fields are filled accurately.
  13. After all sections are completed, save your changes, and download or print the form as required for submission.

Take action now by filling out the 8992 Form online for an efficient and organized filing experience.

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

About Form 8992, U.S. Shareholder Calculation of...
Jun 24, 2025 — U.S. shareholders of controlled foreign corporations use Form 8992 and...
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
Purchasing Standards 8-31-11
Aug 31, 2011 — 8992H. 70. $. X. Oto/ophthalm Unit (wall transformer ... Contact Hospital...
Learn more

Related links form

Application Doc - City Of Ephrata - Ephrata Concealed Permit Application Sedro Woklley Wa Form EnviroStars Application/Worksheet - City Of Sedro-Woolley ALARM REGISTRATION APPLICATION - City Of Kirkland - Kirklandwa

Questions & Answers

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

Contact support

To successfully complete form 8995, begin by carefully reading the instructions provided by the IRS. Fill out the required sections based on your eligibility for the Qualified Business Income deduction. If you need assistance, consider visiting uslegalforms, where you can find resources and guidance focused on filing forms like the 8992 Form.

Most post offices do not carry IRS tax forms. However, during tax season, some post offices may offer a limited supply of frequently requested forms. It's advisable to check online or call your local post office to determine what forms, if any, they have available.

You can obtain IRS form 3922 from the IRS website, where it's available for download and printing. If you prefer a physical copy, check with your local IRS office or a library to see if they carry it. Additionally, you can order it directly from the IRS to receive it by mail.

Physical copies of tax forms can be found at local IRS offices, libraries, and designated community centers. Additionally, some supermarkets and office supply stores provide popular forms during the tax season. For specific forms like the 8992 Form, visiting the IRS website might be the most efficient option.

Yes, you can obtain tax forms at your local IRS office. Staff at the office can help you find the forms you need, including specialized forms like the 8992 Form. Make sure to call ahead to confirm availability, as some offices might have certain forms in stock only during tax season.

You can pick up paper tax forms at various locations, including local IRS offices, libraries, and some post offices. It's important to check the availability, as some locations may have limited supplies. If you need specific forms, such as the 8992 Form, consider visiting the IRS website for precise instructions and resources.

You can obtain paper copies of IRS tax forms by visiting the IRS website, where many forms are available for download and printing. Alternatively, you may visit local libraries or community centers, as they often provide access to tax forms. Additionally, if you prefer to receive forms by mail, you can request them directly from the IRS.

To fill out an employee’s withholding certificate, start with the employee's name, address, and Social Security number. Next, the employee needs to select their filing status and the number of allowances they want to claim. Finish by ensuring the form is signed and dated. Accurate completion of this certificate ensures correct tax withholding and can prevent surprises during tax season.

To calculate qualified business income (QBI) for Form 8995, identify all the income generated by your eligible business and subtract any deductible expenses. Ensure you include profits from pass-through entities and avoid counting wages or capital gains. Understanding how to properly assess QBI can significantly affect deductions and tax returns, so consider using our platform for detailed guidance.

To fill out the Employee Withholding Certificate, begin by providing your personal details like name, address, and Social Security number. Next, indicate your tax filing status and the number of allowances you wish to claim. Finally, sign and date the form to validate it. Completing this form accurately will ensure proper tax withholding from your paycheck.

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 8992 Form
Get form
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
Terms of Service
Privacy Notice
Legal Hub
Content Takedown Policy
Bug Bounty Program
About Us
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
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate WorkFlow
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
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
Terms of Service
Privacy Notice
Legal Hub
Content Takedown Policy
Bug Bounty Program
About Us
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
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate WorkFlow
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232