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pdfSCHEDULE A
(Form 8992)
(Rev. December 2022)
Department of the Treasury
Internal Revenue Service
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.
Name of person filing this schedule
A Identifying number
Name of U.S. shareholder
B Identifying number
(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
Attachment
Sequence No. 992A
GILTI Allocated to
Tested Income CFCs
(see instructions)
Calculations for Net Tested Income
(see instructions)
(a)
Name of CFC
OMB No. 1545-0123
(j)
Pro Rata Share
of
Tested Interest
Expense
(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) (Rev. 12-2022)
Page 2
Schedule A (Form 8992) (Rev. 12-2022)
Schedule A—Continuation Sheet. Use only if you need additional space.
Name of person filing this form
A Identifying number
Name of U.S. shareholder
B Identifying number
GILTI Allocated to
Tested Income CFCs
(see instructions)
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
(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) (Rev. 12-2022)
| File Type | application/pdf |
| File Title | Schedule A (Form 8992) (Rev. December 2022) |
| Subject | Schedule of Controlled Foreign Corporation (CFC) Information to Compute Global Intangible Low-Taxed Income (GILTI) |
| Author | SE:W:CAR:MP |
| File Modified | 2022-12-22 |
| File Created | 2022-12-22 |