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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8992-SA: 8992 (Schedule A)

IRS Form 8992 is the Schedule A that reports Controlled Foreign Corporation (CFC) information needed to compute Global Intangible Low‑Taxed Income (GILTI) for U.S. shareholders filing Form 8992.

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Form Overview

IRS Form 8992-SA - 8992 (Schedule A)

IRS Form 8992 is the Schedule A that reports Controlled Foreign Corporation (CFC) information needed to compute Global Intangible Low‑Taxed Income (GILTI) for U.S. shareholders filing Form 8992.

The form collects the filer’s name and ID, the U.S. shareholder’s name and ID, and for each CFC it lists the name, EIN, tested income or loss, pro‑rata shares of income, loss, QBAI, interest income and expense, and the GILTI allocation ratio, plus line‑1 totals.

Risk Radar

Scan points
  • 1Omitting any required CFC entry on Schedule A can cause a filing error.
  • 2Leaving the Name of CFC (column a) blank for a listed corporation.
  • 3Failing to enter the EIN or Reference ID in column (b).
  • 4Not providing Tested Income or Tested Loss values in columns (c) or (d).
  • 5Omitting Pro Rata Share calculations in columns (e) through (k).

Plain English

Schedule A (Form 8992) collects data about each foreign corporation you own that is a CFC. It shows the income, losses, and assets that affect your GILTI calculation. The totals are then used on the main Form 8992. You attach this schedule to the main return.

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

foreignexpenseincomeglobal

Hover a term to preview the meaning.

What this form is for

  • Use this form when reporting Controlled Foreign Corporation (CFC) information needed to compute Global Intangible Low‑Taxed Income (GILTI) for a U.S. shareholder.
  • Check Form 8992 instead when completing the main GILTI calculation on Part II, Line 5.

Form selector

Use this form or another form?

Need to report CFC details for GILTI

Required to attach Schedule A with CFC data

✓ Confirm Schedule A is attached to Form 8992

Form 8992

Insufficient space on Schedule A for all CFC entries

Use the Schedule A—Continuation Sheet provided with the form

✓ Verify continuation sheet is included and numbered correctly

Form 8992

Submitting a paper return that includes Schedule A

Schedule A must be part of the overall Form 8992 filing package

✓ Ensure the entire packet is mailed to the IRS address for Form 8992

Form 8992

Deadline or filing window

Not stated in the official source.

Checklist

What you need before filling it out

1

Name of person filing this schedule A

Identifying number of the filer · Found on the top of Schedule A (Form 8992)

⚠ Leaving the field blank✕ Low
2

Identifying number

Taxpayer identification number · Top of Schedule A (Form 8992)

⚠ Transposing digits✕ Medium
3

Name of CFC (a)

CFC legal name · Column (a) on Schedule A rows

⚠ Misspelling the name✕ Low
4

EIN or Reference ID (b)

CFC EIN or reference · Column (b) on Schedule A rows

⚠ Using wrong EIN format✕ Medium
5

Tested Income (c)

Calculated tested income amount · Column (c) on Schedule A rows

⚠ Incorrect calculation✕ High

Before you submit

  1. 1Verify the name of the person filing Schedule A is entered exactly as on the tax return.
  2. 2Confirm the identifying number matches the filer’s SSN or EIN.
  3. 3Enter each CFC’s name in column (a) without omissions.
  4. 4Record each CFC’s EIN or reference ID in column (b) correctly.
  5. 5Populate tested income or loss amounts in columns (c) and (d) as calculated.
  6. 6Compute and enter the pro rata shares in columns (e) through (j) per instructions.
  7. 7Calculate the GILTI allocation ratio in column (k) and apply it to column (l).
  8. 8Sum totals on line 1 and ensure they include any continuation sheet totals.
  9. 9Attach any required continuation sheets if more CFC rows are needed.

How to file this form

  1. 1Complete Schedule A (Form 8992) with all required CFC information.
  2. 2Attach any Schedule A—Continuation Sheets needed for additional CFC entries.
  3. 3Include Schedule A with the main Form 8992 filing package.
  4. 4Mail the complete packet to the IRS address designated for Form 8992.
  5. 5Retain a copy of the submitted Schedule A for your records.

Known limitations

  1. 1The official source does not state a filing fee for Form 8992‑SA, so you must verify any required payment on the IRS website.
  2. 2The mailing address for submitting Schedule A is not provided; confirm the correct address in the current IRS instructions before sending.
  3. 3Signature requirements are absent from the source; ensure you sign the form where indicated and retain a copy for your records.
  4. 4Edition date reads December 2022; because tax forms update frequently, likely the revision may be outdated—verify you are using the latest version.
  5. 5OMB number is confirmed as 1545‑0123, but double‑check the printed form shows this number to avoid processing delays.

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

The form is Schedule A (Form 8992) revision dated December 2022; the top of the page directs users to www.irs.gov/Form 8992 for the latest information.

What changed or needs a fresh check

  • Edition date — confirm the revision reads December 2022
  • Fee — Not stated in the official source
  • Mailing address — Not stated in the official source
  • Signature — Not stated in the official source
  • OMB number — confirm OMB No. 1545-0123 appears

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Quick Facts

U.S. shareholders of a Controlled Foreign Corporation must file IRS Form 8992 Schedule A.
The form collects the filer’s name and ID, the U.S. shareholder’s name and ID, and for each CFC it lists the name, EIN, tested income or loss, pro‑rata shares of income, loss, QBAI, interest income and expense, and the GILTI allocation ratio, plus line‑1 totals.
Not stated in the official source.
Not stated in the official source.
Not stated in the official source.
Enter the name and identifying number of the person filing and the U.S. shareholder. List each CFC in columns (a) through (k) with the required amounts, then compute the GILTI allocation ratio and the allocated GILTI in column (l). Sum the columns on line 1; if more rows are needed, use the Schedule A continuation sheet. Attach the completed Schedule A to Form 8992 before filing.

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After you file

  1. 1Attach the completed Schedule A to Form 8992 before filing, ensuring all columns are filled and totals correctly calculated.
  2. 2Retain a signed copy of Schedule A with your tax records for at least three years, as required for audit purposes.
  3. 3If more CFCs exist than fit on one page, use the Schedule A continuation sheet and reference the original page number.
  4. 4Review the OMB number on the printed form to confirm it matches 1545‑0123, preventing potential processing rejections.
  5. 5Before final submission, verify the edition date reads December 2022 and consider checking the IRS site for any newer revisions.

Sources

  • SRCNot stated in the official source — verify on the agency site
  • SRCNot stated in the official source — verify on the agency site
  • SRCNot stated in the official source — verify on the agency site
  • SRCNot stated in the official source — verify on the agency site
  • SRCNot stated in the official source — verify on the agency site
  • SRCNot stated in the official source — verify on the agency site

Questions about IRS Form 8992-SA

What is IRS Form 8992-SA used for?

Schedule A (Form 8992) collects data about each foreign corporation you own that is a CFC. It shows the income, losses, and assets that affect your GILTI calculation. The totals are then used on the main Form 8992. You attach this schedule to the main return.

Who must file IRS Form 8992-SA?

U.S. shareholders of a Controlled Foreign Corporation must file IRS Form 8992 Schedule A.

What information does IRS Form 8992-SA require?

The form collects the filer’s name and ID, the U.S. shareholder’s name and ID, and for each CFC it lists the name, EIN, tested income or loss, pro‑rata shares of income, loss, QBAI, interest income and expense, and the GILTI allocation ratio, plus line‑1 totals.

How do I complete IRS Form 8992-SA?

Enter the name and identifying number of the person filing and the U.S. shareholder. List each CFC in columns (a) through (k) with the required amounts, then compute the GILTI allocation ratio and the allocated GILTI in column (l). Sum the columns on line 1; if more rows are needed, use the Schedule A continuation sheet. Attach the completed Schedule A to Form 8992 before filing.

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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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