Form 8992, U.S. Shareholder GILTI Calculation Instructions
This form contains 14 fields organized into 5 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Additional Information | ||
| topmostSubform[0].Page1[0].f1_5[0 | Text |
Enter the relevant information as required by the form. Maximum length is 13 characters.
|
| topmostSubform[0].Page1[0].f1_6[0 | Text |
Enter the relevant information as required by the form. Maximum length is 13 characters.
|
| topmostSubform[0].Page1[0].f1_7[0 | Text |
Enter the relevant information as required by the form. Maximum length is 13 characters.
|
| topmostSubform[0].Page1[0].f1_10[0 | Text |
Enter the relevant information as required by the form. Maximum length is 13 characters.
|
| topmostSubform[0].Page1[0].f1_11[0 | Text |
Enter the relevant information as required by the form. Maximum length is 13 characters.
|
| topmostSubform[0].Page1[0].f1_12[0 | Text |
Enter the relevant information as required by the form. Maximum length is 13 characters.
|
| topmostSubform[0].Page1[0].f1_13[0 | Text |
Enter the relevant information as required by the form. Maximum length is 13 characters.
|
| Filer Information | ||
| Name of person filing this return | Text |
Enter the full name of the person who is filing this tax return.
|
| A Identifying number | Text |
Provide the identifying number (such as a Social Security Number or Employer Identification Number) of the person filing this return. Maximum length is 11 characters.
|
| GILTI Calculation | ||
| GILTI. Subtract line 4 from line 1. If zero or less, enter -0--5 5 | Text |
Enter the result of subtracting the amount on line 4 from the amount on line 1. If the result is zero or less, enter 0.
|
| Income and Calculations | ||
| 1 1 Net CFC Tested Income. Enter amount from Part I, line 3 2 Deemed Tangible Income Return (DTIR) | Text |
Enter the Net CFC Tested Income amount from Part I, line 3, and the Deemed Tangible Income Return (DTIR). Maximum length is 13 characters.
|
| 2 | Text |
Enter the relevant amount for line 2. Maximum length is 13 characters.
|
| Shareholder Information | ||
| Name of U.S. shareholder | Text |
Enter the full name of the U.S. shareholder.
|
| B Identifying number | Text |
Provide the identifying number (such as a Social Security Number or Employer Identification Number) of the U.S. shareholder. Maximum length is 11 characters.
|