About Form 8990, Limitation on Business Interest Expense Under Section 163(j)

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Use Form 8990 to calculate the amount of business interest expense you can deduct and the amount to carry forward to the next year.

Current revision

Instructions for Form 8990 (Print version PDF)

Recent developments

Threshold for the gross receipts test increased to $29 million for 2023 -- 06-FEB-2024

Other items you may find useful

All Form 8990 revisions

Basic questions and answers about the limitation on the deduction for business interest expense

Rev. Proc. 2020-22

IRS issues final regulations and other guidance on business interest expense deduction limitation

Other current products