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 Form 8991 PDF Instructions for Form 8991 PDF (HTML) Recent Developments Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Other Items You May Find Useful All Revisions for Form 8991 Other Current Products
