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Internal Revenue Service, Treasury1 60385 2026
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- Click ‘Get Form’ to open it in the editor.
- Begin by entering your identifying number in Item A. This is typically your Social Security Number (SSN) or Employer Identification Number (EIN).
- In Item B, if the name of the U.S. shareholder differs from the person filing, enter the shareholder’s identifying number.
- Proceed to Part I and complete Schedule A (Form 8992) if you are not part of a consolidated group. Follow the instructions for each line carefully to determine amounts.
- If applicable, complete Part II by following the specific instructions on the form for each line regarding GILTI inclusion amounts.
- Review all entries for accuracy before submitting your completed form along with any required schedules.
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