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 8991PDF Instructions for Form 8991PDF (HTML) Recent Developments 2022 Form 3468 and Instructions for Form 8991, Schedule C, Part II, Line 10 -- 03-FEB-2023 Change to the Instructions for Form 8991, Schedule A, line 9b --13-JULY-2022 Change to Lines on 2020 Form 3468 Whose Amounts Get Reported On Form 8991, Schedule C, Line 10 -- 05-FEB-2021 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