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 Form 8992PDF Instructions for Form 8992PDF (HTML) Recent Developments Clarifications for Instructions for Form 8992 Regarding a Domestic Partnership that is a U.S. Shareholder of One or More Controlled Foreign Corporations (CFCs) -- 20-AUG-2021 Consolidated Form 8992 for Tax Years Before 2020 -- 22-JAN-2021 Other Items You May Find Useful All Form 8992 Revisions Other Current Products
