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Official form guide
Form 8992-SA: 8992 (Schedule A)
Internal Revenue Service Form 8992 (Schedule A) is used to compute Global Intangible Low-Taxed Income (GILTI) for a CFC. The form revision date on file is December 2022.
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IRS Form 8992-SA - 8992 (Schedule A)
Internal Revenue Service Form 8992 (Schedule A) is used to compute Global Intangible Low-Taxed Income (GILTI) for a CFC. The form revision date on file is December 2022.
Risk Radar
Scan points- 1Ensure all totals of columns (c) through (l) match and carry over correctly to Line 1 Totals.
- 2Failing to include totals from continuation sheets if additional space is needed.
- 3Not ensuring that Totals on Line 1 match all entries in columns (c) through (l).
- 4Omitting the Name and Identifying number of the person filing this schedule A.
- 5Incorrectly calculating the GILTI Allocation Ratio using Column (e) by Column (e), Line 1 Total.
Plain English
This form helps taxpayers calculate their Global Intangible Low-Taxed Income (GILTI), which is a specific type of income subject to certain tax rules. By completing Form 8992, filers detail the financial performance and ownership shares of Controlled Foreign Corporations (CFCs).
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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What this form is for
- Use this form when computing Global Intangible Low-Taxed Income (GILTI) for a Controlled Foreign Corporation (CFC).
- Do not use it when you are filing Schedule A without needing to compute GILTI, or if the CFC information is already summarized elsewhere.
- Check Form 8992 instead when using this schedule to compute GILTI.
Form selector
Use this form or another form?
Filing for a single U.S. shareholder
This form is used to report CFC information and calculate GILTI totals.
✓ Confirm the Name of person filing this schedule A.
Need additional space for listings
Use this page when you require more rows beyond the primary listing area on Page 1.
✓ Verify that the continuation sheet includes columns (c) through (l).
Filing in a specific scenario
This form is referenced for multiplying into Col. (k) to calculate GILTI Allocated to Tested Income CFCs.
✓ Ensure you reference Line 5 of Part II when completing the calculation.
Deadline or filing window
The official source does not state a specific filing deadline, but it directs users to www.irs.gov/Form 8992 for the latest information regarding timing. The form is used to compute GILTI, which requires timely reporting based on tax periods.
Checklist
What you need before filling it out
Name of person filing this schedule A
Name provided by filer · Page 1/2
EIN or Reference ID (b)
EIN or Reference ID for each CFC listed · Page 1/2, Columns (b)
GILTI Allocation Ratio (k)
Calculated by dividing Col. (e) by Col. (e), Line 1 Total · Page 1/2, Column (k)
GILTI Allocated to Tested Income CFCs (l)
Calculated by multiplying Form 8992, Part II, Line 5, by Col. (k) · Page 1/2, Column (l)
Totals on line 1
Sum of columns (c) through (l) for all entries listed · Page 1/2, Line 1 Totals
Before you submit
- 1Fill in the Name and Identifying number of the person filing this schedule A.
- 2For every CFC, list its Name (a) and EIN or Reference ID (b).
- 3Calculate and enter the Pro Rata Share of Tested Income (e), Loss (f), QBAI (g), Interest Income (j), and Interest Expense (k) for each CFC.
- 4Ensure that the GILTI Allocation Ratio (k) is correctly calculated as Col. (e) divided by Col. (e), Line 1 Total.
- 5Calculate the GILTI Allocated to Tested Income CFCs (l) by multiplying Form 8992, Part II, Line 5 by the ratio in Col. (k).
- 6Verify that all totals on line 1 match the sums from any continuation sheets used.
- 7Confirm you have included the required fields for both Page 1 and Page 2 if necessary.
How to file this form
- 1Complete columns (a) through (k) for every Controlled Foreign Corporation (CFC) listed on Schedule A (Form 8992).
- 2Calculate the GILTI Allocation Ratio (k), which is Col. (e) divided by Col. (e), Line 1 Total, for each CFC.
- 3Determine and enter the final GILTI Allocated to Tested Income CFCs (l) by multiplying Form 8992, Part II, Line 5 by the ratio in Column (k).
- 4Sum columns (c) through (l) to complete line 1 Totals on Page 1 or Page 2.
- 5Sign and date the schedule A (Form 8992) before submitting it to the Internal Revenue Service.
Known limitations
- 1The form is used specifically to compute Global Intangible Low-Taxed Income (GILTI) for a Controlled Foreign Corporation (CFC).
- 2Page 2 must be used as a continuation sheet if additional space is needed.
- 3Totals on line 1 of Page 2 must include the totals from any continuation sheets.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision December 2022 (Rev. 12-2022). The form directs users to www.irs.gov/Form 8992 for instructions and the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2022 (Rev. 12-2022).
- Form number — confirm it is Schedule A (Form 8992).
- Mailing address — Not stated in the official source.
- Signature — The required signature fields are not explicitly detailed on this page, but ensure the filer signs before sending.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 8992 (Schedule A) for record-keeping.
- 2The form revision date reads December 2022, so ensure this edition is used.
- 3If filing on paper, the entity must sign before sending the form.
- 4Refer to Instructions for Form 8992 for further guidance on filing mechanics.
Sources
- SRCForm 8992 (Schedule A) is used to compute Global Intangible Low-Taxed Income (GILTI) for a CFC. (Instructions p.1)
- SRCThe form revision date on file is December 2022. (Instructions p.1)
- SRCName of person filing this schedule A and their Identifying number are required fields on Page 1. (Form p.1)
- SRCCalculations for Net Tested Income and GILTI Allocated to Tested Income CFCs are detailed in the columns provided. (Form p.1)
- SRCThe calculation for GILTI Allocation Ratio requires dividing Column (e) by Column (e), Line 1 Total, as shown on Page 2. (Form p.2)
- SRCTotals of columns (c) through (l) must be included on line 1 Totals on page 1 if using the continuation sheet. (Form p.2)
Common confusion points
What do I put in Column (l) on Page 1?
It is the GILTI Allocated to Tested Income CFCs, calculated by multiplying Form 8992, Part II, Line 5, by the value in Column (k).
→ Ensure you use the total from Row 1.
Where do I find the totals for Columns (c) through (l)?
These totals must be included on line 1 Totals on Page 1.
→ Verify that all entries on Page 2 are accounted for in these columns.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Instructions for Form 8992 — This document provides overall instructions for filling out Schedule A.
Questions about IRS Form 8992-SA
What is IRS Form 8992-SA used for?
This form helps taxpayers calculate their Global Intangible Low-Taxed Income (GILTI), which is a specific type of income subject to certain tax rules. By completing Form 8992, filers detail the financial performance and ownership shares of Controlled Foreign Corporations (CFCs).
Who must file IRS Form 8992-SA?
A person filing this schedule A must complete Form 8992 if they are reporting information related to a CFC's GILTI.
What information does IRS Form 8992-SA require?
The form collects identifying details for the filer and U.S. shareholder, as well as detailed financial data in columns (c) through (l). Specifically, it tracks Tested Income, Pro Rata Shares of QBAI, and the final GILTI Allocation Ratio.
Where do I file IRS Form 8992-SA?
The form is submitted by following general filing mechanics, and users are directed to www.irs.gov/Form 8992 for further instructions on where to send it.
How do I complete IRS Form 8992-SA?
The filer must first provide their Name and Identifying number. Then, detailed financial data for each CFC is entered into columns (c) through (l). Totals from the main form are carried to line 1 on page 2 before submission.
What happens if IRS Form 8992-SA is filed incorrectly?
While the source does not specify a penalty for incorrect completion of Form 8992, accurate reporting ensures proper computation of GILTI, which is necessary for correct tax liability calculation.
What do I put in Column (l) on Page 1?
It is the GILTI Allocated to Tested Income CFCs, calculated by multiplying Form 8992, Part II, Line 5, by the value in Column (k). Ensure you use the total from Row 1.
Where do I find the totals for Columns (c) through (l)?
These totals must be included on line 1 Totals on Page 1. Verify that all entries on Page 2 are accounted for in these columns.
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