Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 8993: Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI)
IRS Form 8993 is used to calculate the Section 250 deduction for foreign‑derived intangible income (FDII) and global intangible low‑taxed income (GILTI). It is filed by domestic corporations (excluding REITs, RICs, and S corporations) and 962‑electing individuals.
Need help with Form 8993?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8993.
Start filling →Form Overview
IRS Form 8993 - Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI)
IRS Form 8993 is used to calculate the Section 250 deduction for foreign‑derived intangible income (FDII) and global intangible low‑taxed income (GILTI). It is filed by domestic corporations (excluding REITs, RICs, and S corporations) and 962‑electing individuals.
Risk Radar
Scan points- 1Reporting a negative DII on line 8 without entering zero eliminates the FDII deduction.
- 2Failing to attach Form 8992 when reporting GILTI on Form 8993.
- 3Entering a positive amount on line 8 instead of zero when DII is negative.
- 4Omitting the partner’s share of QBAI on line 7b for partnership income.
- 5Not reporting foreign‑derived gross receipts from intangible property in the correct column (line 9).
Plain English
Form 8993 tells a corporation how much of its FDII and GILTI can be deducted under Section 250. It pulls numbers from the corporate return, such as gross income and taxable income, and applies the statutory formulas to produce the allowable deduction.
Submission Date
- Filing date: 2026-01-08 16:10:44
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when a domestic corporation (excluding REITs, RICs, and S corporations) or a 962‑electing individual needs to calculate the Section 250 deduction for FDII and GILTI.
- Do not use it when the filer is a REIT, regulated investment company, S corporation, or a foreign corporation that is not eligible for the deduction.
- Check Form 8992 instead when you must calculate Global Intangible Low‑Taxed Income (GILTI) before applying the deduction.
Form selector
Use this form or another form?
Need to report total gross income from the corporate return
Gross income amount is taken from Form 1120 line 11
✓ Verify the amount matches line 11 before entering it
Require a GILTI calculation to determine the deduction
GILTI amount is calculated on Form 8992
✓ Ensure the GILTI figure aligns with Form 8992 results
Must report exclusions such as section 951(a)(1) income or CFC dividends
Exclusion amounts appear on the corporate return schedules
✓ Avoid omitting or misclassifying exclusion amounts
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Line 1 – Gross income
Amount from Form 1120, line 11 · Form 8993 line 1
Line 2a – Income under section 951(a)(1)
Section 951(a)(1) inclusion data · Corporate records or CFC schedules
Line 2b – Income under section 951A
Section 951A inclusion data · Corporate records
Line 2c – Financial services income
Financial services revenue details · Income statements
Line 2d – CFC dividends
Dividend statements from CFCs · Form 1120 or shareholder information
Before you submit
- 1Verify the form revision date reads December 2025.
- 2Enter the gross income amount from Form 1120 line 11 into line 1.
- 3Complete all exclusion lines (2a‑2e) with the correct amounts.
- 4Calculate the FDII and GILTI percentages according to Section 250 rules.
- 5Ensure the combined FDII and GILTI deduction does not exceed taxable income.
- 6Attach the completed Form 8993 to the corporate income tax return.
- 7File by the corporate return due date, including any extensions.
- 8Sign the return before submission.
- 9Keep a copy of the signed Form 8993 for your records.
- 10Confirm that any intangible property dispositions after June 16, 2025 are reflected in the new exclusion.
How to file this form
- 1Gather corporate financial data and the completed Form 1120.
- 2Compute Deduction Eligible Income (DEI) and Deemed Intangible Income (DII) following the eight‑step process.
- 3Fill out Form 8993 lines 1‑2e with the calculated amounts.
- 4Attach the completed Form 8993 to the corporate income tax return as proof of filing.
- 5Submit the return by the due date (including extensions) to the IRS and retain the filing receipt as proof of filing.
Known limitations
- 1Form 8993 does not apply to real estate investment trusts (REITs) — Instructions p.1
- 2Form 8993 does not apply to regulated investment companies (RICs) — Instructions p.1
- 3Form 8993 does not apply to S corporations — Instructions p.1
- 4Form 8993 does not apply to foreign corporations (non‑domestic) — Instructions p.1
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->Form 8993 (Rev. December 2025) is the current edition; the instructions direct users to www.irs.gov/Form8993 for the latest information. Recent changes include Public Law 119-21 adding a new exclusion for intangible property dispositions occurring after June 16, 2025.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain all books, records, and supporting documents related to Form 8993 for as long as their contents may become material in the administration of any Internal Revenue law.
- 2Keep a copy of the filed Form 8993 together with the income‑tax return for your records.
- 3If an error is discovered, file a corrected Form 8993 with an amended tax return and write “Corrected” at the top of the corrected form.
- 4Maintain the confidentiality of the return information in accordance with Internal Revenue Code section 6103.
Sources
- SRCInstructions p.1 — deduction allowed only to domestic corporations (not including REITs, RICs, and S corporations).
- SRCInstructions p.1 — all domestic corporations must use Form 8993; foreign corporations are not required.
- SRCInstructions p.2 — sale definition includes lease, license, exchange, or other disposition; exclusions items 7 and 8 do not include lease or license.
- SRCInstructions p.2 — foreign use defined as any use, consumption, or disposition not within the United States.
- SRCInstructions p.3 — Line 9b for partner’s share of partnership foreign‑derived gross receipts.
- SRCInstructions p.2 — items 7 and 8 exclude income and gain from sale of intangible property and other depreciable property occurring after June 16, 2025.
- SRCInstructions p.4 — interest expense for corporate partners with 10% or more interest apportioned by reference to partner’s assets, including pro rata share.
- SRCInstructions p.1 — use Form 8993 to figure the amount of the eligible deduction for FDII and GILTI under section 250.
- SRCInstructions p.1 — see Form 8992 for GILTI calculations.
Common confusion points
Do I need to file Form 8993 if I am a REIT?
The instructions state REITs are excluded from the deduction
→ Confirm your entity is not a REIT; REITs are not required to file — Instructions p.1
Is a lease of property considered a sale for FDII purposes?
The instructions define “sale” to include lease, license, exchange, or other disposition, but items 7 and 8 exclusions do not include lease or license
→ Verify the transaction type; a lease counts as a sale for FDII but is excluded from items 7/8 — Instructions p.2
What qualifies as “foreign use”?
The definition says any use, consumption, or disposition not within the United States
→ Ensure the property or service is used outside the United States — Instructions p.2
Do I include partnership foreign‑derived gross receipts on Line 9b?
Instructions list a specific line for entering the partner’s share of partnership foreign‑derived gross receipts
→ Enter the amount on Line 9b as instructed — Instructions p.3
Are income from intangible property sales after June 16 2025 excluded from DEI?
Items 7 and 8 add exclusions for income and gain from sale of intangible property and other depreciable property occurring after June 16 2025
→ Confirm the sale date is after June 16 2025; then exclude that income — Instructions p.2
How is interest expense allocated for corporate partners with ≥10% interest?
Interest expense, including the partner’s distributive share, is apportioned by reference to the partner’s assets, including the pro rata share
→ Allocate interest expense using the partner’s asset share as described — Instructions p.4
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8992 – review for errors that affect Form 8993 — Instructions p.1
Questions about IRS Form 8993
What is IRS Form 8993 used for?
Form 8993 tells a corporation how much of its FDII and GILTI can be deducted under Section 250. It pulls numbers from the corporate return, such as gross income and taxable income, and applies the statutory formulas to produce the allowable deduction.
Who must file IRS Form 8993?
All domestic corporations and U.S. individual shareholders of CFCs who make a section 962 election must file IRS Form 8993; REITs, regulated investment companies, and S corporations are excluded.
What information does IRS Form 8993 require?
The form collects gross income (line 1), the calculated DEI and DII (lines 2‑8), foreign‑derived gross receipts for intangible property and services (lines 9‑9b), GILTI from Form 8992, and taxable income (line 24) to compute the deduction (lines 25‑28).
Where do I file IRS Form 8993?
Attach Form 8993 to the corporation’s income tax return and file both by the return’s due date, including any extensions.
How do I complete IRS Form 8993?
First, determine Deduction Eligible Income (DEI) on line 1 using gross income from Form 1120. Next, compute Deemed Tangible Income Return (DTIR) and Deemed Intangible Income (DII), entering zero on line 8 if DII is negative. Then calculate Foreign‑Derived Deduction Eligible Income, the foreign‑derived ratio, and FDII, followed by any excess FDII and GILTI over taxable income on line 25 to arrive at the eligible Section 250 deduction.
Do I need to file Form 8993 if I am a REIT?
The instructions state REITs are excluded from the deduction Confirm your entity is not a REIT; REITs are not required to file — Instructions p.1
Is a lease of property considered a sale for FDII purposes?
The instructions define “sale” to include lease, license, exchange, or other disposition, but items 7 and 8 exclusions do not include lease or license Verify the transaction type; a lease counts as a sale for FDII but is excluded from items 7/8 — Instructions p.2
What qualifies as “foreign use”?
The definition says any use, consumption, or disposition not within the United States Ensure the property or service is used outside the United States — Instructions p.2
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.