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 8992 PDF Instructions for Form 8992 PDF (HTML) Recent Developments About Form 8992, U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI) Other Items You May Find Useful All Form 8992 Revisions Other Current Products
