Form 8992 U.S. Shareholder Calculation of Global Intangible Low-Ta

8992

Form
(Rev. December 2022)
Department of the Treasury
Internal Revenue Service

U.S. Shareholder Calculation of Global Intangible
Low-Taxed Income (GILTI)

OMB No. 1545-0123
Attachment
Sequence No. 992

Go to www.irs.gov/Form8992 for instructions and the latest information.

Name of person filing this return

A Identifying number

Name of U.S. shareholder

B Identifying number

Part I
1

2

3

Net Controlled Foreign Corporation (CFC) Tested Income

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Sum of Pro Rata Share of Net Tested Income
If the U.S. shareholder is not a member of a U.S. consolidated group, enter the total
from Schedule A (Form 8992), line 1, column (e).
If the U.S. shareholder is a member of a U.S. consolidated group, enter the amount
from Schedule B (Form 8992), Part II, column (c), that pertains to the U.S. shareholder.
Sum of Pro Rata Share of Net Tested Loss
If the U.S. shareholder is not a member of a U.S. consolidated group, enter the total
from Schedule A (Form 8992), line 1, column (f).
If the U.S. shareholder is a member of a U.S. consolidated group, enter the amount
from Schedule B (Form 8992), Part II, column (f), that pertains to the U.S. shareholder.
Net CFC Tested Income. Combine lines 1 and 2. If zero or less, stop here . . . .

Part II

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2

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2

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3c

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4
5

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Calculation of Global Intangible Low-Taxed Income (GILTI)

1
2

Net CFC Tested Income. Enter amount from Part I, line 3 . . . . . . . . . .
Deemed Tangible Income Return (DTIR)
If the U.S. shareholder is not a member of a U.S. consolidated group, multiply the
total from Schedule A (Form 8992), line 1, column (g), by 10% (0.10).
If the U.S. shareholder is a member of a U.S. consolidated group, enter the amount
from Schedule B (Form 8992), Part II, column (i), that pertains to the U.S. shareholder.
3a Sum of Pro Rata Share of Tested Interest Expense
If the U.S. shareholder is not a member of a U.S. consolidated
group, enter the total from Schedule A (Form 8992), line 1,
. . . .
3a
column (j).
If the U.S. shareholder is a member of a U.S. consolidated
group, leave line 3a blank.
b Sum of Pro Rata Share of Tested Interest Income
If the U.S. shareholder is not a member of a U.S. consolidated
group, enter the total from Schedule A (Form 8992), line 1,
. . . .
3b
column (i).
If the U.S. shareholder is a member of a U.S. consolidated
group, leave line 3b blank.
c Specified Interest Expense
If the U.S. shareholder is not a member of a U.S. consolidated group, subtract line
3b from line 3a. If zero or less, enter -0-.
If the U.S. shareholder is a member of a U.S. consolidated group, enter the amount
from Schedule B (Form 8992), Part II, column (m), that pertains to the U.S. shareholder.
4
Net DTIR. Subtract line 3c from line 2. If zero or less, enter -0- . . . . . . . .
5
GILTI. Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . .

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For Paperwork Reduction Act Notice, see separate instructions.

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Cat. No. 37816Y

Form 8992 (Rev. 12-2022)