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Federal housing law

1222 Form 8992 (Schedule A) (PDF)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8992sa.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE A
(Form 8992)
(Rev. December 2022)
Department of the Treasury
Internal Revenue Service		 Schedule of Controlled Foreign Corporation (CFC) Information To Compute
Global Intangible Low-Taxed Income (GILTI)
Go to www.irs.gov/Form 8992 for instructions and the latest information.		 OMB No. 1545-0123
SCHEDULE A
(Form 8992)
(Rev. December 2022)
Department of the Treasury
Internal Revenue Service		 SCHEDULE A
(Form 8992)
(Rev. December 2022)
Department of the Treasury
Internal Revenue Service		 Schedule of Controlled Foreign Corporation (CFC) Information To Compute
Global Intangible Low-Taxed Income (GILTI)
Go towww.irs.gov/Form 8992 for instructions and the latest information.		 Schedule of Controlled Foreign Corporation (CFC) Information To Compute
Global Intangible Low-Taxed Income (GILTI)
Go towww.irs.gov/Form 8992 for instructions and the latest information.		 Schedule of Controlled Foreign Corporation (CFC) Information To Compute
Global Intangible Low-Taxed Income (GILTI)
Go towww.irs.gov/Form 8992 for instructions and the latest information.		 Schedule of Controlled Foreign Corporation (CFC) Information To Compute
Global Intangible Low-Taxed Income (GILTI)
Go towww.irs.gov/Form 8992 for instructions and the latest information.		 Schedule of Controlled Foreign Corporation (CFC) Information To Compute
Global Intangible Low-Taxed Income (GILTI)
Go towww.irs.gov/Form 8992 for instructions and the latest information.		 Schedule of Controlled Foreign Corporation (CFC) Information To Compute
Global Intangible Low-Taxed Income (GILTI)
Go towww.irs.gov/Form 8992 for instructions and the latest information.		 Schedule of Controlled Foreign Corporation (CFC) Information To Compute
Global Intangible Low-Taxed Income (GILTI)
Go towww.irs.gov/Form 8992 for instructions and the latest information.		 Schedule of Controlled Foreign Corporation (CFC) Information To Compute
Global Intangible Low-Taxed Income (GILTI)
Go towww.irs.gov/Form 8992 for instructions and the latest information.		 Schedule of Controlled Foreign Corporation (CFC) Information To Compute
Global Intangible Low-Taxed Income (GILTI)
Go towww.irs.gov/Form 8992 for instructions and the latest information.		 Schedule of Controlled Foreign Corporation (CFC) Information To Compute
Global Intangible Low-Taxed Income (GILTI)
Go towww.irs.gov/Form 8992 for instructions and the latest information.		 Attachment
Sequence No.992A		 Attachment
Sequence No.992A		 Attachment
Sequence No.992A
Name of person filing this schedule Name of person filing this schedule Name of person filing this schedule Name of person filing this schedule Name of person filing this schedule Name of person filing this schedule Name of person filing this schedule Name of person filing this schedule Name of person filing this schedule Name of person filing this schedule AIdentifying number AIdentifying number AIdentifying number AIdentifying number AIdentifying number
Name of U.S. shareholder Name of U.S. shareholder Name of U.S. shareholder Name of U.S. shareholder Name of U.S. shareholder Name of U.S. shareholder Name of U.S. shareholder Name of U.S. shareholder Name of U.S. shareholder Name of U.S. shareholder BIdentifying number BIdentifying number BIdentifying number BIdentifying number BIdentifying number
(a)
Name of CFC		 (b)
EIN or
Reference ID		 (b)
EIN or
Reference ID		 Calculations for Net Tested Income
(see instructions)		 Calculations for Net Tested Income
(see instructions)		 Calculations for Net Tested Income
(see instructions)		 Calculations for Net Tested Income
(see instructions)		 Calculations for Net Tested Income
(see instructions)		 Calculations for Net Tested Income
(see instructions)		 Calculations for Net Tested Income
(see instructions)		 Calculations for Net Tested Income
(see instructions)		 Calculations for Net Tested Income
(see instructions)		 Calculations for Net Tested Income
(see instructions)		 GILTI Allocated to
Tested Income CFCs
(see instructions)		 GILTI Allocated to
Tested Income CFCs
(see instructions)
(a)
Name of CFC		 (b)
EIN or
Reference ID		 (b)
EIN or
Reference ID		 (c)
Tested Income		 (d)
Tested Loss		 (e)
Pro Rata Share
of
Tested Income		 (f)
Pro Rata Share
of
Tested Loss		 (g)
Pro Rata Share
of
Qualified
Business Asset
Investment
(QBAI)		 (h)
Pro Rata Share
of
Tested Loss
QBAI Amount		 (i)
Pro Rata Share
of
Tested Interest
Income		 (i)
Pro Rata Share
of
Tested Interest
Income		 (j)
Pro Rata Share
of
Tested Interest
Expense		 (j)
Pro Rata Share
of
Tested Interest
Expense		 (k)
GILTI
Allocation
Ratio
(Divide
Col. (e) by
Col. (e),
Line 1
Total)		 (l)
GILTI Allocated
to Tested
Income CFCs
(Multiply Form
8992, Part II,
Line 5, by
Col. (k))
( ) ( ) ( )
( ) ( ) ( )
( ) ( ) ( )
( ) ( ) ( )
( ) ( ) ( )
( ) ( ) ( )
( ) ( ) ( )
( ) ( ) ( )
( ) ( ) ( )
( ) ( ) ( )
1. Totals (see instructions) .
.		 1. Totals (see instructions) .
.		 1. Totals (see instructions) .
.		 ( ) ( ) ( )

Totals on line 1 should include the totals from any continuation sheets.

For Paperwork Reduction Act Notice, see Instructions for Form 8992. Cat. No. 71396P Schedule A (Form 8992) (Rev. 12-2022)

Schedule A (Form 8992) (Rev. 12-2022) Page 2

Schedule A—Continuation Sheet. Use only if you need additional space.

Name of person filing this form Name of person filing this form Name of person filing this form Name of person filing this form Name of person filing this form Name of person filing this form Name of person filing this form Name of person filing this form Name of person filing this form AIdentifying number AIdentifying number AIdentifying number AIdentifying number
Name of U.S. shareholder Name of U.S. shareholder Name of U.S. shareholder Name of U.S. shareholder Name of U.S. shareholder Name of U.S. shareholder Name of U.S. shareholder Name of U.S. shareholder Name of U.S. shareholder BIdentifying number BIdentifying number BIdentifying number BIdentifying number
(a)
Name of CFC		 (b)
EIN or
Reference ID		 Calculations for Net Tested Income
(see instructions)		 Calculations for Net Tested Income
(see instructions)		 Calculations for Net Tested Income
(see instructions)		 Calculations for Net Tested Income
(see instructions)		 Calculations for Net Tested Income
(see instructions)		 Calculations for Net Tested Income
(see instructions)		 Calculations for Net Tested Income
(see instructions)		 Calculations for Net Tested Income
(see instructions)		 Calculations for Net Tested Income
(see instructions)		 GILTI Allocated to
Tested Income CFCs
(see instructions)		 GILTI Allocated to
Tested Income CFCs
(see instructions)
(a)
Name of CFC		 (b)
EIN or
Reference ID		 (c)
Tested Income		 (d)
Tested Loss		 (e)
Pro Rata Share
of
Tested Income		 (f)
Pro Rata Share
of
Tested Loss		 (g)
Pro Rata Share
of
Qualified
Business Asset
Investment
(QBAI)		 (h)
Pro Rata Share
of
Tested Loss
QBAI Amount		 (i)
Pro Rata Share
of
Tested Interest
Income		 (i)
Pro Rata Share
of
Tested Interest
Income		 (j)
Pro Rata Share
of
Tested Interest
Expense		 (k)
GILTI
Allocation
Ratio
(Divide
Col. (e) by
Col. (e),
Line 1
Total)		 (l)
GILTI Allocated
to Tested
Income CFCs
(Multiply Form
8992, Part II,
Line 5, by
Col. (k))
( ) ( ) ( )
( ) ( ) ( )
( ) ( ) ( )
( ) ( ) ( )
( ) ( ) ( )
( ) ( ) ( )
( ) ( ) ( )
( ) ( ) ( )
( ) ( ) ( )
( ) ( ) ( )
1. Totals (see instructions) .
.		 1. Totals (see instructions) .
.		 ( ) ( ) ( )

Totals of columns (c) through (l) should be included on line 1 Totals on page 1. Schedule A (Form 8992) (Rev. 12-2022)

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