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Form 8991 is used by taxpayers to calculate tax on base erosion payments with substantial gross receipts of $500 million or more annually.
Current products
Recent developments
Instructions for Form 8991, December 2025 revision, clarification under the heading Expenditures charged to capital account -- 14-SEP-2026
Instructional update for Part II–Modified Taxable Income, line 3a -- 25-MARCH-2025