Federal housing law
1222 Form 8992 (Schedule B) (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8992sb.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
SCHEDULE B (Form 8992) (Rev. December 2022)
Department of the Treasury Internal Revenue Service
Calculation of Global Intangible Low-Taxed Income (GILTI) for Members of a
U.S. Consolidated Group Who Are U.S. Shareholders of a CFC
Go to www.irs.gov/Form8992 for instructions and the latest information.
OMB No. 1545-0123
Important: See instructions before completing this Schedule B.
Name of U.S. parent corporation Employer identification number
Part I CFC-Level Reporting of Amounts From Schedule I-1 (Form 5471) and U.S. Shareholder-Level Reporting of CFC Items
| (a) Name of CFC |
(b) EIN or Reference ID |
(c) Name of U.S. Shareholder |
(d) EIN |
(e) Tested Income |
(f) Tested Loss |
(g) Pro Rata Share of Tested Income |
(h) Pro Rata Share of Tested Loss |
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| 1. Totals (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . |
1. Totals (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . |
1. Totals (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . |
1. Totals (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . |
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Important: See Computer-Generated Schedule B in the Instructions for Form 8992.
For Paperwork Reduction Act Notice, see the Instructions for Form 8992. Cat. No. 74520J Schedule B (Form 8992) (Rev. 12-2022)
Schedule B (Form 8992) (Rev. 12-2022) Page 2 Part I CFC-Level Reporting of Amounts From Schedule I-1 (Form 5471) and U.S. Shareholder-Level Reporting of CFC Items (continued)
| (i) Pro Rata Share of QBAI |
(j) Pro Rata Share of Tested Loss QBAI Amount |
(k) Tested Interest Expense |
(l) Pro Rata Share of Tested Interest Expense |
(m) Tested Interest Income |
(n) Pro Rata Share of Tested Interest Income |
GILTI Allocated to Tested Income CFCs (see instructions) |
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| (i) Pro Rata Share of QBAI |
(j) Pro Rata Share of Tested Loss QBAI Amount |
(k) Tested Interest Expense |
(l) Pro Rata Share of Tested Interest Expense |
(m) Tested Interest Income |
(n) Pro Rata Share of Tested Interest Income |
(o) GILTI Allocation Ratio (see instructions) |
(p) GILTI Allocated to Tested Income CFCs (see instructions) |
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| 1. Totals (see instructions) . . . |
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Schedule B (Form 8992) (Rev. 12-2022)
| Schedule B (Form 8992) (Rev. 12-2022) Part II U.S. Shareholder-Level Calculations | Page 3 | ||||
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| (a) Name of U.S. Shareholder |
(b) EIN |
(c) Aggregate Tested Income |
(d) GILTI Allocation Ratio |
(e) Aggregate Tested Loss |
(f) Allocable Share of Consolidated Tested Loss |
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| 2. Totals (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . |
2. Totals (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . |
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Schedule B (Form 8992) (Rev. 12-2022)
Schedule B (Form 8992) (Rev. 12-2022) Page 4 Part II U.S. Shareholder-Level Calculations (continued)
(g) Consolidated QBAI
(h) Allocable Share of Consolidated QBAI
(I) Deemed Tangible Income Return (DTIR)
(j) Consolidated Tested
Interest Expense
(k) Consolidated Tested
Interest Income
(l) Consolidated Specified
Interest Expense
(m) Allocable Share of Consolidated Specified
Interest Expense
2. Totals (see instructions) . . .
Schedule B (Form 8992) (Rev. 12-2022)