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 (Print version PDF) Recent developments None at this time. Schedules Schedule A (Form 8992), Schedule of Controlled Foreign Corporation (CFC) Information To Compute Global Intangible Low-Taxed Income (GILTI) U.S. shareholder that file Form 8992 use this schedule to report its pro rata share of amounts for each CFC. All Schedule A (Form 8992) Revisions Instructions for Schedule A (Form 8992) Schedule B (Form 8992), Calculation of Global Intangible Low-Taxed Income (GILTI) for Members of a U.S. Consolidated Group Who Are U.S. Shareholders of a CFC Use this schedule to report amounts used in determining the GILTI inclusion amount of each member of a consolidated group that is a U.S. shareholder of any CFC. All Schedule B (Form 8992) Revisions Instructions for Schedule A (Form 8992) Other items you may find useful All Form 8992 revisions Other current products
