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 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
