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SCHEDULE A
(Form 8992)
(December 2021)
Department of the Treasury
Internal Revenue Service
Name of person filing this schedule
Name of U.S. shareholder
DRAFT AS OF
October 11, 2021
DO NOT FILE
Schedule of Controlled Foreign Corporation (CFC) Information To Compute
Global Intangible Low-Taxed Income (GILTI)
▶
Go to www.irs.gov/Form 8992 for instructions and the latest information.
Attachment
Sequence No. 992A
A Identifying number
B Identifying number
Calculations for Net Tested Income
(see instructions)
(a)
Name of CFC
OMB No. 1545-0123
(b)
EIN or
Reference ID
(c)
Tested Income
(d)
Tested Loss
(e)
Pro Rata Share
of
Tested Income
(f)
Pro Rata Share
of
Tested Loss
(g)
Pro Rata Share
of
Qualified
Business Asset
Investment
(QBAI)
(h)
Pro Rata Share
of
Tested Loss
QBAI Amount
(i)
Pro Rata Share
of
Tested Interest
Income
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1. Totals (see instructions) . .
Totals on line 1 should include the totals from any continuation sheets.
For Paperwork Reduction Act Notice, see Instructions for Form 8992.
Cat. No. 71396P
(j)
Pro Rata Share
of
Tested Interest
Expense
GILTI Allocated to
Tested Income CFCs
(see instructions)
(k)
GILTI
Allocation
Ratio
(Divide
Col. (e) by
Col. (e),
Line 1
Total)
(l)
GILTI Allocated
to Tested
Income CFCs
(Multiply Form
8992, Part II,
Line 5, by
Col. (k))
Schedule A (Form 8992) (12-2021)
Schedule A (Form 8992) (12-2021)
DRAFT AS OF
October 11, 2021
DO NOT FILE
Page 2
Schedule A—Continuation Sheet. Use only if you need additional space.
Name of person filing this form
Name of U.S. shareholder
A Identifying number
B Identifying number
Calculations for Net Tested Income
(see instructions)
(a)
Name of CFC
(b)
EIN or
Reference ID
(c)
Tested Income
(d)
Tested Loss
(e)
Pro Rata Share
of
Tested Income
(f)
Pro Rata Share
of
Tested Loss
(g)
Pro Rata Share
of
Qualified
Business Asset
Investment
(QBAI)
(h)
Pro Rata Share
of
Tested Loss
QBAI Amount
(i)
Pro Rata Share
of
Tested Interest
Income
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(
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(
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1. Totals (see instructions) . .
Totals of columns (c) through (l) should be included on line 1 Totals on page 1.
(j)
Pro Rata Share
of
Tested Interest
Expense
GILTI Allocated to
Tested Income CFCs
(see instructions)
(k)
GILTI
Allocation
Ratio
(Divide
Col. (e) by
Col. (e),
Line 1
Total)
(l)
GILTI Allocated
to Tested
Income CFCs
(Multiply Form
8992, Part II,
Line 5, by
Col. (k))
Schedule A (Form 8992) (12-2021)
| File Type | application/pdf |
| File Title | Schedule A (Form 8992) (December 2021) |
| Subject | Schedule of Controlled Foreign Corporation (CFC) Information to Compute Global Intangible Low-Taxed Income (GILTI) |
| Author | SE:W:CAR:MP |
| File Modified | 2021-10-11 |
| File Created | 2021-10-08 |