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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8992-SA: 8992 (Schedule A)

Form 8992‑SA (Schedule A) is the supporting schedule for IRS Form 8992, which calculates a U.S. shareholder’s Global Intangible Low‑Taxed Income (GILTI). File it when you must report GILTI for a Controlled Foreign Corporation (CFC) in the tax year.

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Form Overview

IRS Form 8992-SA - 8992 (Schedule A)

Form 8992‑SA (Schedule A) is the supporting schedule for IRS Form 8992, which calculates a U.S. shareholder’s Global Intangible Low‑Taxed Income (GILTI). File it when you must report GILTI for a Controlled Foreign Corporation (CFC) in the tax year.

It captures each CFC’s tested income, tested loss, qualified business asset investment, and foreign taxes paid.

Risk Radar

Scan points
  • 1A single mis‑keyed dollar amount can change your GILTI inclusion by millions.
  • 2Using the wrong CFC fiscal year end
  • 3Misclassifying foreign taxes as credit‑eligible
  • 4Omitting a CFC that meets the 10% ownership test
  • 5Incorrectly calculating qualified business asset investment

Plain English

If you own at least 10% of a foreign corporation, the IRS wants to know how much of that company’s intangible profit you have to include on your U.S. return. Schedule A breaks down the foreign earnings, assets, and taxes so the main GILTI calculation can be done on Form 8992.

Submission Date

  • Filing date: 2022-12-22 22:11:13
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

intangibleforeignincomeglobal

Hover a term to preview the meaning.

What this form is for

  • Use when you have at least one CFC and must report GILTI.
  • Do not use if you have no CFCs or if you qualify for the de‑minimis exception.
  • If you only need to report foreign tax credits, see Form 1116 instead.

Form selector

Use this form or another form?

No CFC ownership

No GILTI required

✓ Verify 10% ownership threshold

Form 1040 Schedule C

CFC qualifies for de‑minimis exception

GILTI excluded

✓ Confirm aggregate tested income < $1 million

No Form 8992 needed

Corporate shareholder with multiple CFCs

Different filing requirements

✓ Review corporate filing instructions

Form 1120‑F Schedule J

Deadline or filing window

Schedule A is due when the shareholder’s income tax return is due, generally April 15 of the following year, plus extensions. If you file an extension for the main return, the schedule receives the same extension. No separate deadline exists.

  • —Tested Income | Sum of CFC ordinary income – deductions | GILTI Tested Income | Verify inclusion of all CFCs

Checklist

What you need before filling it out

1

Tested Income

CFC Form 5471, Schedule J · Form 5471 filings

⚠ May omit certain income items✕ High
2

Foreign Taxes Paid

Foreign tax return or payment receipt · Official foreign tax documents

⚠ Double‑counting foreign tax credits✕ Medium
3

Qualified Business Asset Investment (QBAI)

CFC balance sheet, depreciation schedule · Fixed‑asset registers

⚠ Incorrect asset valuation✕ High
4

CFC Ownership %

Shareholder agreements, stock ledgers · Corporate records

⚠ Mis‑reading 10% threshold✕ Medium

Before you submit

  1. 1All CFCs meeting the 10% test are listed
  2. 2Fiscal year ends match those reported on Form 5471
  3. 3Tested income, loss, and QBAI totals are correct
  4. 4Foreign tax amounts are supported by documentation
  5. 5Totals transferred to Form 8992 match Schedule A
  6. 6Schedule A is signed and dated
  7. 7Form is attached to the correct taxpayer return
  8. 8Electronic filing package includes Schedule A PDF
  9. 9Mailing envelope has the correct IRS address
  10. 10Copy of the completed schedule retained for records

How to file this form

  1. 1Collect each CFC’s Form 5471 and foreign tax statements.
  2. 2Enter each CFC’s tested income, loss, and QBAI on Schedule A lines.
  3. 3Sum the columns and copy totals to Form 8992.
  4. 4Review all calculations for arithmetic errors.
  5. 5Sign Schedule A and attach it to the shareholder’s tax return.
  6. 6File the return electronically or mail to the address in the instructions.
  7. 7Confirm receipt via e‑file acknowledgment or certified mail tracking.

Known limitations

  1. 1Form does not calculate GILTI itself – that is done on Form 8992.
  2. 2Only CFCs owned directly or indirectly are required; indirect ownership can be complex.
  3. 3Schedule A assumes the taxpayer uses the same tax year as the CFCs; mismatched years need special handling.
  4. 4The form provides no guidance on foreign tax credit limitations.

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

Form 8992‑SA is currently issued in the 2024 edition (rev. January 2024). Check the IRS website for any later updates before filing.

What changed or needs a fresh check

  • Edition date – verify you have the 2024 revision (January 2024)
  • Fee – no filing fee for Schedule A
  • Mailing address – use the address in the Form 8992 instructions for your return type
  • Electronic filing – ensure the e‑file software supports Schedule A
  • Signature line – must be signed by the taxpayer or authorized officer

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Quick Facts

U.S. persons who are 10% or greater shareholders of one or more CFCs must file.
It captures each CFC’s tested income, tested loss, qualified business asset investment, and foreign taxes paid.
Attach Schedule A to Form 8992 and file it with the shareholder’s annual income tax return (Form 1040, 1120‑F, 1120‑S, etc.) by the return’s due date, typically April 15 with extensions.
Submit electronically through the IRS e‑file system or mail the completed Form 8992 (including Schedule A) to the address listed in the Form 8992 instructions for your filing type.
Errors can inflate or understate GILTI, leading to additional tax, interest, or penalties, and may trigger an audit of foreign operations.
1. Gather each CFC’s year‑end financial statements and foreign tax returns. 2. Complete Schedule A line‑by‑line, entering tested income, loss, and qualified business asset amounts. 3. Transfer totals to Form 8992. 4. Review calculations, sign, and attach Schedule A to the shareholder’s tax return.

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After you file

  1. 1Keep a copy of Schedule A and supporting CFC documents for at least seven years.
  2. 2Monitor IRS notices for any GILTI adjustment requests.
  3. 3Reconcile the GILTI amount on the next year’s Form 8992 if the CFC portfolio changes.
  4. 4Update your ownership records to reflect any stock sales before the next filing.
  5. 5If an audit occurs, be ready to produce the foreign tax returns and balance sheets used.

Sources

  • SRCIRS Form 8992 Schedule A instructionsconfirms purpose and required data
  • SRCIRS Publication 514Foreign Tax Credit – clarifies foreign tax credit relevance
  • SRCIRS Form 8992filing deadline aligns with taxpayer’s return due date
  • SRCIRS e‑file guidelinessupport electronic submission of Schedule A
  • SRCForm 5471required for CFC ownership and income details
  • SRCIRS website2024 edition date for Form 8992‑SA
  • SRCNot clearly stated in the provided official sourcefee information (generally none)
  • SRCNot clearly stated in the provided official sourceexact mailing address per filing type

Common confusion points

CFC vs. foreign corporation

Some foreign entities are not CFCs under the 10% rule

→ Verify ownership percentage

Tested loss vs. ordinary loss

Losses may be limited in GILTI calculation

→ Check Form 8992 loss rules

QBAI calculation

Includes depreciable tangible assets only

→ Confirm asset classification

Foreign tax credit eligibility

Not all foreign taxes qualify for the GILTI credit

→ Review IRS foreign tax credit rules

Multiple fiscal years

CFCs may have different year‑ends

→ Align reporting periods or use pro‑rata adjustments

Workflow map

Related forms and next steps

4 signals

Before

Form 5471 – Information Return of U.S. Persons With Respect to Certain Foreign Corporations

Current

8992-SA

After

Form 1116 – Foreign Tax Credit (if claiming credit for foreign taxes reported on Schedule A)

Often used with

Form 8992 – GILTI Inclusion Calculation

⚠ If something goes wrong

  • Form 1040‑X – Amended U.S. Individual Income Tax Return

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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