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Form 8993 Juhised

Vormi 8993, paragrahvi 250 kohane mahaarvamine välismaisest immateriaalsest tulust (FDII) ja globaalsest immateriaalsest madala maksumääraga tulust (GILTI)

Rev. jaanuar 2022

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  • Form 8993 - § 250 Välismaist päritolu immateriaalse tulu (FDII) ja ülemaailmse madala maksumääraga immateriaalse tulu (GILTI) mahaarvamine
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8993  
(Rev. January 2022)  
Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global  
Intangible Low-Taxed Income (GILTI)  
Section references are to the Internal Revenue  
Code unless otherwise noted.  
determine the allowable deduction  
under section 250.  
to property, located outside the United  
States (see Regulations section  
1.250(b)-5).  
The deduction is allowed only to  
domestic corporations (not including  
real estate investment trusts (REITs),  
Future Developments  
Special rules for determining foreign  
use apply to transactions that involve  
For the latest information about  
developments related to Form 8993 and  
its instructions, such as legislation  
enacted after they were published, go to  
regulated investment companies (RICs), property or services provided to related  
and S corporations) and section 962  
parties (see section 250(b)(5)(C) and  
electing individuals. For the treatment of Regulations section 1.250(b)-6).  
a domestic corporation that is a partner  
Sale  
in a partnership, see Regulations  
The terms “sold,” “sells,” and “sale”  
include any lease, license, exchange, or  
other disposition of property.  
sections 1.250(b)-1(e) and  
1.250(b)-3(e).  
What’s New  
Changes have been made throughout  
these instructions based on the final  
section 250 regulations (T.D. 9901, 85  
FR 43042, July 15, 2020).  
When and Where To File  
Foreign Use  
Attach Form 8993 to your income tax  
return and file both by the due date  
(including extensions) for that return.  
“Foreign use” is defined to mean “any  
use, consumption, or disposition which  
is not within the United States.” See  
Regulations section 1.250(b)-4(d). For  
the latest guidance about foreign use,  
Important Reminders  
Definitions and Overview  
Domestic corporation’s deduction.  
For tax years beginning on or after  
January 1, 2018, and before January 1,  
2026, section 250 generally allows a  
deduction equal to the sum of 37.5% of  
the corporation's FDII plus 50% of its  
GILTI (thereafter, these deductions are  
reduced to 21.875% and 37.5%,  
respectively).  
Steps for Computing the  
Deduction Under Section 250  
Qualified Business Asset  
Investment (QBAI)  
1. Deduction Eligible Income (DEI)  
is determined.  
A domestic corporation’s QBAI is the  
average of the aggregate of its adjusted  
bases, determined as of the close of  
each quarter of the tax year, in specified  
tangible property used in its trade or  
business and of a type with respect to  
which a deduction is allowable under  
section 167. See Regulations section  
1.250(b)-2.  
2. Deemed Tangible Income Return  
(DTIR) is determined.  
3. Deemed Intangible Income (DII)  
is determined.  
Deduction limitation. If the sum of  
FDII and GILTI exceeds taxable income,  
the deduction under section 250 is  
limited to taxable income.  
4. Foreign-Derived Deduction  
Eligible Income (FDDEI) is determined.  
5. Foreign-Derived Ratio (FDR) is  
determined.  
Information From Partnership  
General Instructions  
6. FDII is determined.  
A domestic corporate partner of a  
partnership takes into account its  
distributive share of a partnership's  
gross DEI, gross FDDEI, deductions,  
and its share of partnership QBAI, in  
order to calculate the partner's FDII. See  
Regulations section 1.250(b)-1(e)(1).  
The above partnership information  
should have been reported to the  
partners on Schedule K-3 (Form 1065).  
7. If there is excess FDII and GILTI  
over taxable income, the FDII reduction  
and the GILTI reduction are determined.  
Purpose of Form  
Public Law 115-97 (Tax Cuts and Jobs  
Act of 2017) enacted section 250 for the  
allowance of a deduction for the eligible  
percentage of FDII and GILTI.  
8. The eligible deduction under  
section 250 is determined.  
FDDEI  
See Form 8992, U.S. Shareholder  
Calculation of Global Intangible  
Low-Taxed Income (GILTI), and its  
instructions for more information on  
GILTI.  
FDDEI means, with respect to a  
taxpayer for its tax year, any deduction  
eligible income of the taxpayer that is  
derived in connection with:  
For partners in a partnership, attach  
a statement to Form 8993 listing each  
partnership's name; employer  
identification number (EIN); the  
partner's share of the partnership's  
QBAI reported on line 7b; and other  
FDDEI items reported on lines 9b, 10b,  
13, and 17.  
1. Property that is sold by the  
taxpayer to any person who is a foreign  
person and that the taxpayer  
Use Form 8993 to figure the amount  
of the eligible deduction for FDII and  
GILTI under section 250.  
establishes to the satisfaction of the  
Secretary is for a foreign use (see  
Regulations section 1.250(b)-4); or  
Who Must File  
All domestic corporations (and U.S.  
individual shareholders of controlled  
foreign corporations (CFCs) making a  
section 962 election (962 electing  
individual)) must use Form 8993 to  
2. Services provided by the  
Documentation  
For special substantiation requirements  
under the Regulations, see sections  
taxpayer that the taxpayer establishes  
to the satisfaction of the Secretary are  
provided to any person, or with respect  
Nov 10, 2021  
Cat. No. 71352N  
 
1.250(b)-3(f), 1.250(b)-4(d)(3), and  
1.250(b)-5(e)(4).  
with respect to the inclusion under  
section 951A.  
3. Any financial services income (as  
defined under section 904(d)(2)(D)) of  
such corporation.  
amount of the gross income included in  
DEI produced with respect to the  
property bears to the total amount of  
gross income produced with respect to  
the property. If specified tangible  
Section 250 Deduction  
Limitation  
If the sum of FDII and GILTI exceeds  
taxable income, the deduction under  
section 250 is subject to limitation. See  
the instructions for lines 26 and 27,  
later, for additional information.  
property is only partially depreciable,  
then only the depreciable portion is  
QBAI. The adjusted basis is determined  
by using the alternative depreciation  
system under section 168(g) and  
4. Any dividend received from a  
CFC with respect to which the  
corporation is a U.S. shareholder, as  
defined under section 951(b).  
5. Any domestic oil and gas  
extraction income. The term “domestic  
oil and gas extraction income” means  
income described in section 907(c)(1),  
determined by substituting “within the  
United States” for “without the United  
States.”  
allocating depreciation deductions with  
respect to such property ratably to each  
day during the period in the tax year to  
which such depreciation relates. Then,  
multiply QBAI by 10% (0.10) and enter  
this result on Form 8993, line 7a.  
Corrections to Form 8993  
If you file a Form 8993 that you later  
determine is incomplete or incorrect, file  
a corrected Form 8993 with an  
amended tax return, using the amended  
return instructions for the return with  
which you originally filed Form 8993.  
Enter “Corrected” at the top of the  
corrected Form 8993.  
Multiply a partner's share of the  
partnership's QBAI by 10% (0.10) and  
enter this result on Form 8993, line 7b.  
6. Any foreign branch income (as  
defined in section 904(d)(2)(J)).  
Line 8. DII  
Line 5. Deductions Properly  
Allocable to the Amount on  
Line 4  
Computer-Generated Form  
8993  
Generally, all computer-generated  
forms must receive prior approval from  
the IRS and are subject to an annual  
review. Requests for approval may be  
submitted electronically to  
DII is the excess (if any) of the  
corporation’s DEI over its DTIR. If the  
result is zero or negative, enter zero on  
line 8, and your FDII deduction under  
section 250 is zero. Enter zero on lines  
21 and 28.  
Allocable deductions include all  
deductions (including taxes) properly  
allocable to gross DEI on line 4. See  
Regulations section 1.250(b)-1(d)(2) for  
more details. Deductions properly  
allocable to gross DEI are determined  
without regard to sections 163(j), 170(b)  
(2), 172, 246(b), and 250.  
Part II. Determining FDDEI  
substituteforms@irs.gov, or requests  
may be mailed to: Internal Revenue  
Service, Attention: Substitute Forms  
Program, SE:W:CAR:MP:P:TP, 1111  
Constitution Ave. NW, Room 6554,  
Washington, DC 20224.  
Each place where general property is  
listed refers to amounts connected to  
the sale, lease, exchange, or other  
disposition of general property to a  
foreign person and, as established to  
the satisfaction of the Secretary, is for a  
foreign use as defined in Regulations  
sections 1.250(b)-3 and 1.250(b)-4(d)  
(1) and (2). The term “general property”  
means any property other than  
Include the partner's share of the  
partnership's deductions properly  
allocable to the amount on line 4. Do not  
duplicate expenses already included on  
line 1.  
Specific Instructions  
Part I. Determining DEI  
Line 6. DEI  
and DII  
If the result is zero or negative, enter  
zero on line 6, and your FDII deduction  
under section 250 is zero. Enter zero on  
lines 21 and 28.  
intangible property; a security (as  
defined in section 475(c)(2)); an interest  
in a partnership, trust, or estate; or a  
commodity described in section 475(e)  
(2)(A) that is not a physical commodity  
or a commodity described in section  
475(e)(2)(B) through (D).  
DEI means, with respect to any  
domestic corporation, the excess (if  
any) of the gross income of the  
corporation, less exclusions, over  
deductions (including taxes) properly  
allocable to such gross income.  
Line 7. Deemed Tangible  
Income Return (10% of QBAI)  
The DTIR with respect to a domestic  
corporation is the corporation’s QBAI for  
the year multiplied by 10%. In addition,  
for purposes of determining a domestic  
corporate partner's DTIR, a domestic  
corporation's QBAI is increased by its  
share of the partnership's adjusted  
basis in partnership specified tangible  
property. See Regulations section  
1.250(b)-2(g).  
Each place where intangible property  
is listed refers to amounts connected to  
the sale, license, exchange, or other  
disposition of intangible property to a  
foreign person and, as established to  
the satisfaction of the Secretary, is for a  
foreign use as defined in Regulations  
sections 1.250(b)-3 and 1.250(b)-4(d)  
(2).  
Line 1. Gross Income  
For purposes of this form, gross income  
includes all income from whatever  
source derived. Enter the amount from  
Form 1120, line 11.  
Line 2. Exclusions  
Exclude the following items to the extent  
included on line 1.  
1. Any amount included in the gross  
income of such corporation under  
section 951(a)(1). Include the section 78  
gross-up with respect to the inclusion  
under section 951(a)(1).  
2. Any amount included in the gross  
income of such corporation under  
section 951A. Section 951A defines  
GILTI. Include the section 78 gross-up  
Each place where services are listed  
refers to amounts connected to services  
that, as established to the satisfaction of  
the Secretary, are provided to any  
person, or with respect to property,  
located outside the United States as  
defined in Regulations section  
First, compute QBAI (defined earlier).  
See Regulations section 1.250(b)-2.  
“Specified tangible property” means any  
tangible property used in the production  
of the gross income included in DEI. If  
such property was used in the  
production of DEI and income that is not  
DEI (such as dual-use property), the  
property is treated as specified tangible  
property in the same proportion that the  
1.250(b)-5.  
If a transaction includes both a sales  
component and a service component,  
Instructions for Form 8993 (Rev. 1-2022)  
-2-  
the transaction is classified as either a  
sale or as a service according to the  
overall predominant character of the  
transaction. See Regulations section  
1.250(b)-3(d).  
For purposes of determining a  
domestic corporation’s deductions that  
are properly allocable to gross FDDEI,  
the corporation’s deductions are  
allocated and apportioned to gross  
FDDEI under the rules of sections  
1.861-8 through 1.861-14T and  
1.861-17 by treating section 250(b) as  
an operative section described in  
section 1.861-8(f). See Regulations  
section 1.250(b)-1(d)(2).  
that are allocated and apportioned to  
gross FDDEI on line 11.  
Line 10a. Cost of Goods Sold  
Enter the amount of cost of goods sold  
attributable to the amount(s) on line 9a.  
Column A. General Property  
For purposes of this form, when  
figuring FDDEI, cost of goods sold  
includes the:  
Enter the amount, if any, of the partner’s  
share of the partnership’s deductions  
that are allocated and apportioned to  
gross FDDEI from all sales of general  
property.  
1. Cost of goods sold to customers,  
and  
2. Adjusted basis of non-inventory  
property sold or otherwise disposed of  
in trade or business.  
Column B. Intangible Property  
Enter the amount, if any, of the partner’s  
share of the partnership’s deductions  
that are allocated and apportioned to  
gross FDDEI from all sales of intangible  
property.  
In making that determination,  
attribute costs of goods sold to gross  
receipts using a reasonable method in  
accordance with Regulations section  
1.250(b)-1(d)(1).  
Column C. Services  
The partnership should determine  
and report the partner’s share of each  
item necessary to compute FDII in  
accordance with the partner’s  
Enter the amount, if any, of the partner’s  
share of the partnership’s deductions  
that are allocated and apportioned to  
gross FDDEI from all services.  
Cost of goods sold must be attributed  
to gross receipts with respect to gross  
DEI or gross FDDEI regardless of  
whether certain costs included in cost of  
goods sold can be associated with  
activities undertaken in an earlier tax  
year (including a year before the  
distributive share of the underlying item  
of income, gain, deduction, and loss of  
the partnership.  
Line 14. Interest Deductions  
The term “interest” refers to the gross  
amount of interest expense incurred by  
a taxpayer in a given year. For purposes  
of determining properly allocable  
interest deductions, the corporation’s  
interest expense deduction is  
Line 9a. Gross Receipts  
effective date of section 250).  
“Foreign-derived gross receipts” means  
gross receipts that are used to compute  
gross FDDEI as defined in Regulations  
section 1.250(b)-1.  
Line 10b. Cost of Goods Sold  
From Partnerships  
Enter the amount, if any, of the partner’s determined without regard to section  
Column A. General Property  
Enter the amount of foreign-derived  
gross receipts from all sales of general  
property.  
share of the partnership’s cost of goods  
sold attributable to the amount on  
line 9b.  
163(j), and includes any expense under  
section 163 (including original issue  
discount), and interest equivalents. See  
Regulations section 1.250(b)-1(d)(2)(ii).  
See Temporary Regulations section  
1.861-9T(b) for the definition of interest  
equivalents and Regulations section  
1.861-9T(c) for sections that disallow,  
suspend, or require the capitalization of  
interest deductions.  
Line 12. Allocable Deductions  
Column B. Intangible Property  
Enter the amount of foreign-derived  
gross receipts from all sales of  
intangible property.  
Enter the amount of the deductions that  
are allocated and apportioned to gross  
FDDEI on line 11. See Regulations  
section 1.250(b)-1(d)(2) for more  
details. Report interest and research  
and experimental (R&E) deductions on  
lines 14 and 15, respectively.  
Column C. Services  
Enter the amount of foreign-derived  
gross receipts from all services.  
Interest deductions are apportioned  
to gross DEI and gross FDDEI based  
ordinarily on the tax book value of the  
taxpayer’s assets. See Regulations  
section 1.250(b)-1(d)(2)(i). A taxpayer  
may elect to use the alternative tax book  
value method. See Regulations sections  
1.861-9(g)(1)(ii) and 1.861-9(i). When  
reporting the asset that is the basis of  
stock in nonaffiliated 10%-owned  
corporations, adjust such amount for  
earnings and profits. See Regulations  
section 1.861-12(c)(2)(i)(A). See  
Deductions are determined without  
regard to sections 163(j),170(b)(2), 172,  
246(b), and 250.  
Line 9b. Gross Receipts From  
Partnerships  
Column A. General Property  
Enter the amount, if any, of the partner’s  
share of the partnership’s  
Enter the amount of the deductions that  
are allocated and apportioned to gross  
FDDEI from all sales of general  
property.  
foreign-derived gross receipts.  
Column A. General Property  
Enter the amount, if any, of the partner’s  
share of the partnership’s  
Column B. Intangible Property  
Enter the amount of the deductions that  
are allocated and apportioned to gross  
FDDEI from all sales of intangible  
property.  
foreign-derived gross receipts from all  
sales of general property.  
Regulations sections 1.861-10 and  
1.861-10T for exceptions to the general  
rule of fungibility (such as qualified  
nonrecourse indebtedness, integrated  
financial transactions, and excess  
related party indebtedness).  
Column B. Intangible Property  
Enter the amount, if any, of the partner’s  
share of the partnership’s  
Column C. Services  
Enter the amount of the deductions that  
are allocated and apportioned to gross  
FDDEI from all services.  
foreign-derived gross receipts from all  
sales of intangible property.  
The total interest deductions for the  
members of the corporation's affiliated  
group are allocated and apportioned to  
the statutory and residual groupings  
under proposed, final, and Temporary  
Column C. Services  
Line 13. Allocable Deductions  
From Partnerships  
Enter the amount, if any, of the partner’s  
share of the partnership’s deductions  
Enter the amount, if any, of the partner’s  
share of the partnership’s  
foreign-derived gross receipts from all  
services.  
Instructions for Form 8993 (Rev. 1-2022)  
-3-  
Regulations sections 1.861-8 through  
1.861-14.  
The amount reported on this line  
should include R&E deductions of the  
taxpayer and the taxpayer’s share of  
R&E deductions incurred by a  
If the result reported on line 25 is  
zero or negative, your taxable income is  
greater than the sum of FDII and GILTI,  
and your deduction under section 250 is  
not limited.  
The amount reported on this line  
should include interest paid or accrued  
by the taxpayer and the taxpayer’s  
share of interest expense incurred by a  
partnership. With respect to corporate  
partners with an interest in the  
partnership. This requires that the  
partnership report to its partners the  
gross receipts related to certain income  
within the statutory and residual  
groupings within a SIC code and the  
partner’s distributive share of the  
partnership’s R&E deductions, if any,  
connected with the SIC codes. See  
section 1.861-17(f). The above  
If the result reported on line 25 is a  
positive number, your taxable income is  
less than the sum of your FDII and  
GILTI, and your deduction under section  
250 is limited to taxable income. Refer  
to the instructions for lines 26 and 27,  
later, to determine the amount by which  
you need to reduce FDII and GILTI.  
partnership of 10% or more, interest  
expense, including the partner’s  
distributive share of partnership interest  
expense, is apportioned by reference to  
the partner’s assets, including the  
partner’s pro rata share of partnership  
assets. See Regulations section  
1.861-9(e)(2). A corporate partner with  
a less-than-10% interest in a  
partnership information should have  
been reported to the partners on  
Schedule K-3 (Form 1065).  
Line 26. FDII Reduction  
The reduction in FDII for which a  
deduction is allowed equals such  
excess multiplied by a percentage equal  
to the corporation’s FDII divided by the  
sum of its FDII and GILTI.  
Line 16. Other Apportioned  
Deductions  
partnership shall directly allocate its  
distributive share of the partnership’s  
interest expense to its distributive share  
of partnership gross income and be  
apportioned in accordance with the  
partner’s relative distributive share of  
gross FDDEI. See Regulations section  
1.861-9(e)(4). The above partnership  
information should have been reported  
to the partners on Schedule K-3 (Form  
1065).  
Enter all other apportioned deductions  
that relate to gross FDDEI that are not  
otherwise included on lines 12, 14, and  
15. If a deduction does not bear a  
definite relationship to a class of gross  
income constituting less than all of  
gross income, it shall ordinarily be  
treated as definitely related and  
Use the Line 26 Worksheet to  
compute the FDII reduction.  
Line 26 Worksheet  
Line A  
Enter the  
amount  
from  
allocable to all of the taxpayer's gross  
income, including gross DEI and gross  
FDDEI, except where otherwise  
line 25. If  
zero or  
Line 15. Research and  
directed in the regulations.  
Experimental Deductions  
less,  
Line 17. Other Apportioned  
R&E expenses deducted under section  
174 are definitely related to gross  
intangible income reasonably  
enter -0- on  
line E of  
this  
worksheet  
and stop.  
Deductions From Partnerships  
Enter all other apportioned deductions  
that relate to gross FDDEI from  
connected with relevant broad product  
categories of the taxpayer and are  
allocable to all items of gross intangible  
income as a class related to such  
product categories. Gross intangible  
income is all gross income attributable  
to intangible property including sales,  
services, and royalties (including  
partnerships that are not otherwise  
included on lines 13, 14, and 15.  
Line B  
Line C  
Enter the  
amount  
Part III. Determining FDII  
and/or GILTI Deduction  
Line 20. Foreign-Derived Ratio  
FDR is determined by computing the  
ratio of FDDEI over DEI. See Definitions  
and Overview, earlier, for the discussion  
of FDDEI. Divide the amount on line 19  
by the amount on line 6. The resulting  
ratio must not exceed 1.  
from line 21.  
Enter the  
amount  
from line 23.  
section 367(d) inclusions), but does not  
include dividends or other inclusions  
with respect to stock such as sections  
951, 951A, and 1293. See Regulations  
section 1.861-17(b)(2). The product  
categories are generally determined by  
reference to the three-digit Standard  
Industrial Classification (SIC) code. See  
Regulations section 1.861-17(b)(3).  
R&E expenses are apportioned in the  
same proportions that the amounts of  
the taxpayer’s gross receipts (including  
those of certain controlled and  
Line D  
Line E  
Divide line  
B by line C.  
Multiply line  
A by line D.  
Enter this  
line E  
amount on  
Form 8993,  
line 26.  
Line 22. GILTI Inclusion  
Enter the amount of GILTI reported on  
Form 8992, Part II, line 5. Attach Form  
8992 to your income tax return.  
Line 24. Taxable Income  
Enter the taxable income of the  
domestic corporation (determined  
without regard to section 250).  
uncontrolled parties) from certain sales,  
leases, licenses, and services that are  
related to gross intangible income in the  
statutory or residual grouping bear to  
the total amount of gross receipts in the  
class. See Regulations section  
Line 27. GILTI Reduction  
The reduction in GILTI is determined by  
the excess amount less the FDII  
reduction.  
Line 25. Excess FDII and GILTI  
Over Taxable Income  
Subtract the taxable income amount  
reported on line 24 from the total FDII  
and GILTI on line 23.  
1.861-17(d). The exclusive  
Use the Line 27 Worksheet to  
compute the FDII reduction.  
apportionment rule in Regulations  
section 1.861-17(c) does not apply for  
purposes of apportioning R&E to  
determine the deduction for FDII.  
Instructions for Form 8993 (Rev. 1-2022)  
-4-  
collect the right amount of tax. You are  
not required to provide the information  
requested on a form that is subject to  
the Paperwork Reduction Act unless the  
form displays a valid OMB control  
number. Books or records relating to a  
form or its instructions must be retained  
as long as their contents may become  
material in the administration of any  
Internal Revenue law. Generally, tax  
returns and return information are  
confidential, as required by section  
6103.  
Line 27 Worksheet  
Line 28. FDII Deduction  
To figure the FDII deduction, subtract  
the amount from line 26 (FDII  
reduction), from the amount on line 21  
(FDII).  
Line F  
Enter the  
amount  
from  
line 25. If  
zero or  
Then, multiply the resulting amount  
by 37.5% (0.375) to obtain the FDII  
deduction and enter it on line 28.  
less, enter  
zero on line  
H of this  
worksheet  
and stop.  
Line 29. GILTI Deduction  
To figure the GILTI deduction, subtract  
the amount from line 27 (GILTI  
reduction), from the amount on line 22  
(GILTI inclusion). Then, add any amount  
received by the corporation (or 962  
electing individual) that is treated as a  
dividend under section 78 which is  
attributable to GILTI, from Form 1118,  
Schedule A, column 3(b). Lastly,  
Line G  
Enter the  
amount  
from line E  
in the  
The time needed to complete and file  
this form will vary depending on  
individual circumstances. The estimated  
burden for business taxpayers filing this  
form is approved under OMB control  
number 1545-0123 and is included in  
the estimates shown in the instructions  
for their business income tax return.  
worksheet  
above, as  
reported on  
line 26, of  
Form 8993.  
multiply that amount by 50% (0.50).  
Enter the sum of lines 28 and 29 on  
Form 1120, Schedule C, line 22, or on  
the comparable schedules of other  
corporate returns.  
If you have comments concerning the  
accuracy of these time estimates or  
suggestions for making this form  
Line H  
Subtract  
line G from  
line F.  
simpler, we would be happy to hear  
from you. See the instructions for the tax  
return with which this form is filed.  
Enter this  
line H  
Paperwork Reduction Act Notice.  
We ask for the information on this form  
to carry out the Internal Revenue laws of  
the United States. You are required to  
give us the information. We need it to  
ensure that you are complying with  
these laws and to allow us to figure and  
amount on  
Form 8993,  
line 27.  
Instructions for Form 8993 (Rev. 1-2022)  
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