Form 8992, U.S. Shareholder GILTI Calculation Instructions

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This form contains 14 fields organized into 4 sections, giving it a Form Complexity Index of 31/100 (basic). Below is a complete list of every field, its type, and what information is expected.

Field Name Type Description
GILTI Calculation
Net CFC Tested Income Number
Enter the amount from Part I, line 3. Fill only if 'Net CFC Tested Income' is greater than 0.
Max length: 13 characters
Depends on: Net CFC Tested Income
Deemed Tangible Income Return (DTIR) Number
Enter the deemed tangible income return amount calculated for this line. Fill only if 'Net CFC Tested Income' is greater than 0.
Max length: 13 characters
Depends on: Net CFC Tested Income
Pro Rata Share of Tested Interest Expense Number
Enter the sum of your pro rata share of tested interest expense, if applicable. Fill only if 'Net CFC Tested Income' is greater than 0.
Max length: 13 characters
Depends on: Net CFC Tested Income
Pro Rata Share of Tested Interest Income Number
Enter the sum of your pro rata share of tested interest income, if applicable. Fill only if 'Net CFC Tested Income' is greater than 0.
Max length: 13 characters
Depends on: Net CFC Tested Income
Specified Interest Expense Number
Enter the specified interest expense amount calculated for this line. Fill only if 'Net CFC Tested Income' is greater than 0.
Max length: 13 characters
Depends on: Net CFC Tested Income
Net DTIR Number
Subtract line 3c from line 2 and enter the result; enter zero if the result is zero or less. Fill only if 'Net CFC Tested Income' is greater than 0.
Max length: 13 characters
Depends on: Net CFC Tested Income
GILTI Number
Subtract line 4 from line 1 and enter the result; enter zero if the result is zero or less. Fill only if 'Net CFC Tested Income' is greater than 0.
Max length: 13 characters
Depends on: Net CFC Tested Income
Net CFC Tested Income or Loss
Net Tested Income Number
Enter the sum of the pro rata shares of net tested income.
Max length: 13 characters
Net Tested Loss Number
Enter the sum of the pro rata shares of net tested loss.
Max length: 13 characters
Net CFC Tested Income Number
Enter the net CFC tested income calculated by combining lines 1 and 2.
Max length: 13 characters
Person Filing the Return
Name of Person Filing This Return Text
Enter the name of the person filing this return.
Person Filing Identifying Number Text
Enter the identifying number of the person filing this return.
Max length: 11 characters
U.S. Shareholder
Name of U.S. shareholder Text
Enter the name of the U.S. shareholder.
U.S. shareholder identifying number Text
Enter the identifying number for the U.S. shareholder.
Max length: 11 characters