8993 Section 250 Deduction for Foreign-Derived Intangible Inc

8993

Form
(Rev. December 2020)
Department of the Treasury
Internal Revenue Service

Section 250 Deduction for Foreign-Derived Intangible Income (FDII)
and Global Intangible Low-Taxed Income (GILTI)
▶

Identifying number

Determining Deduction Eligible Income (DEI) and Deemed Intangible Income (DII) (see instructions)

1
2

Gross income . . . . . . . . . . . . . .
Exclusions
a Income included under section 951(a)(1) (see instructions)
b Income included under section 951A (see instructions) .
c Financial services income . . . . . . . . . .
d CFC dividends (see instructions) . . . . . . . .
e Domestic oil and gas extraction income . . . . . .
f Foreign branch income . . . . . . . . . . .
3
Total exclusions (add lines 2a through 2f) . . . . .
4
Gross DEI (subtract line 3 from line 1)
. . . . . .
5
Deductions properly allocable to the amount on line 4 .
6
DEI (subtract line 5 from line 4) . . . . . . . . .
7
Deemed tangible income return (10% of QBAI) . . .
8
DII (subtract line 7 from line 6) . . . . . . . . .

Part II

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1

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2a
2b
2c
2d
2e
2f
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3
4
5
6
7
8

Determining Foreign-Derived Deduction Eligible Income (FDDEI) (see instructions)
(A) Foreign-derived
(B) Foreign-derived
income from all sales income from all sales
of general property of intangible property

9a
b
c
10a
b
c
11
12
13
14
15
16
17
18
19

Gross receipts . . . . . . . . . . .
Gross receipts from partnerships . . . . .
Total gross receipts (add lines 9a and 9b) . .
Cost of goods sold (COGS) (see instructions) .
COGS from partnerships (see instructions) . .
Total COGS (add lines 10a and 10b) . . . .
Gross FDDEI (subtract line 10c from line 9c) .
Allocable deductions . . . . . . . . .
Allocable deductions from partnerships . . .
Interest deductions
. . . . . . . . .
Research and experimental deductions . . .
Other apportioned deductions . . . . . .
Other apportioned deductions from partnerships
Total deductions (add lines 12 through 17) . .
FDDEI (subtract line 18 from line 11) . . . .

Part III
20
21
22
23
24
25
26
27
28
29

Attachment
Sequence No. 993

Go to www.irs.gov/Form8993 for instructions and the latest information.

Name of person filing this return

Part I

OMB No. 1545-0123

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(C) Foreign-derived
income from all
services

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(D) Total (Add columns
(A) through (C))

9a
9b
9c
10a
10b
10c
11
12
13
14
15
16
17
18
19

Determining FDII and/or GILTI Deduction (see instructions)

Foreign-derived ratio (FDDEI/DEI) (divide line 19 by line 6) . . . . . . . . . . . . . . .
FDII (multiply line 8 by line 20) . . . . . . . . . . . . . . . . . . . . . . . .
GILTI inclusion (see instructions) . . . . . . . . . . . . . . . . . . . . . . .
Total FDII and GILTI (add lines 21 and 22) . . . . . . . . . . . . . . . . . . . .
Taxable income (see instructions) (If zero or less, skip lines 25 through 27 and enter -0- on lines 28
and 29.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Excess FDII and GILTI over taxable income (subtract line 24 from line 23). If zero or less, enter -0here and on lines 26 and 27 . . . . . . . . . . . . . . . . . . . . . . . . .
FDII reduction (divide line 21 by line 23; multiply by line 25) . . . . . .
GILTI reduction (subtract line 26 from line 25) . . . . . . . . . . .
FDII deduction (see instructions). Enter here and on Form 1120, Schedule C .
GILTI deduction (see instructions). Enter here and on Form 1120, Schedule C

For Paperwork Reduction Act Notice, see separate instructions.

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Cat. No. 37817J

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20
21
22
23
24
25
26
27
28
29
Form 8993 (Rev. 12-2020)