U.S. shareholders of controlled foreign corporations use Form 8992 and Schedule A to figure their global intangible low-taxed income inclusions under section 951A and its related regulations.
Current revision
Recent developments
None at this time.
Schedules
U.S. shareholder that file Form 8992 use this schedule to report its pro rata share of amounts for each CFC.
Use this schedule to report amounts used in determining the GILTI inclusion amount of each member of a consolidated group that is a U.S. shareholder of any CFC.