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Instructions for Form 8992 (Rev December 2024)

Instructions for Form 8992 (Rev December 2024)-2025

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The document provides detailed instructions for completing Form 8992, which is used by U.S. shareholders to calculate and report Global Intangible Low-Taxed Income (GILTI) as mandated by the Internal Revenue Code. It outlines who must file the form, including U.S. shareholders of Controlled Foreign Corporations (CFCs), and specifies the necessary schedules (Schedule A and Schedule B) based on whether the shareholder is part of a consolidated group. The document also includes updates, reminders about related forms, penalties for non-compliance, and specific guidance on filling out various sections of Form 8992.

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Where can I get IRS tax forms and instructions?

Get the current filing years forms, instructions, and publications for free from the IRS. Download them from IRS.gov. Order online and have them delivered by U.S. mail. Order by phone at 1-800-TAX-FORM (1-800-829-3676)

How do I order IRS forms to be mailed?

2. Mail - Send your written request to the Internal Revenue Service, 1201 N. Mitsubishi Motorway, Bloomington, IL 61705-6613. 3. Telephone - Call 1-800-TAX-FORM (1-800-829-3676).

What is the schedule for 8992?

Most often, U.S. shareholders will need to complete Schedule A of Form 8992 to fulfill their filing requirements. This schedule reports the shareholders pro rata share of GILIT for each CFC from Schedule I-1 (Form 5471).

Does the post office have IRS forms?

These forms and publications are available on the Internet, on CD-ROM, through fax on demand, over the telephone, through the mail, at local IRS offices, at some banks, post offices, and libraries, and even at some grocery stores, copy centers and office supply stores.

What is the form 8992 2024?

Purpose of Form Under section 951A, U.S. shareholders who own (within the meaning of section 958(a)) stock in a CFC are required to include GILTI in gross income. Form 8992 is used by a U.S. shareholder to calculate the amount of the GILTI inclusion and to report related information.

What is the new 1040 form for seniors?

Form 1040-SR is a large-print version of Form 1040 that is designed for taxpayers who fill out their tax return by hand rather than online. A Standard Deduction table is printed right on the form for easy reference. You need to be 65 or older to use Form 1040-SR.

Who is required to file form 8992?

Form 8992 is required for U.S. shareholders of CFCs who own at least 10% of a foreign corporation, either directly or indirectly. U.S. citizens, green card holders, and resident aliens who own foreign corporations that meet the definition of a CFC must file this form if their foreign business generates net income.

Instructions for Form 8992 (Rev December 2024)-2025

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Got questions?

Where can I get IRS tax forms and instructions?

How do I order IRS forms to be mailed?

What is the schedule for 8992?

Does the post office have IRS forms?

What is the form 8992 2024?

People also ask

What is the new 1040 form for seniors?

Who is required to file form 8992?

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Instructions for Form 8992 (Rev December 2024)-2025

Here's how it works

How to rapidly redact Instructions for Form 8992 (Rev December 2024) online

Complete this form in 5 minutes or less

Got questions?

Where can I get IRS tax forms and instructions?

How do I order IRS forms to be mailed?

What is the schedule for 8992?

Does the post office have IRS forms?

What is the form 8992 2024?

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People also ask

What is the new 1040 form for seniors?

Who is required to file form 8992?

Related links

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