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IRS final forms, instructions: Implementing U.S. tax law changes

IRS final forms, instructions: Tax law changes

The IRS has posted final versions of the following forms and instructions for purposes of implementing certain provisions that were enacted by the U.S. tax law (Pub. L. No. 115-97) in December 2017.


Related content

  • Instructions [PDF 159 KB] for Form 965 [PDF 83 KB], Inclusion of Deferred Foreign Income Upon Transition to Participation Exemption System

  • Instructions [PDF 125 KB] for Form 965-A [160 KB], Individual Report of Net 965 Tax Liability

  • Instructions [PDF 117 KB] for Form 965-B [108 KB], Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and (REIT) Report of Net 965 Inclusion

  • Instructions [PDF 113 KB] for Form 8993 [PDF 62 KB], Section 250 Deduction for Foreign Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI)

  • Instructions [PDF 123 KB] for Form 8992 [PDF 132 KB], U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI)

  • Instructions [PDF 229 KB] for Form 8990 [PDF 113 KB], Limitation on Business Interest Expense Under Section 163(j)

  • Instructions [PDF 148 KB] for Form 8996 [PDF 88 KB], Qualified Opportunity Fund

These and other forms and schedules are available on the IRS website.

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