Form 8993

(Rev. January 2020) 

Department of the Treasury 

Internal Revenue Service

Section 250 Deduction for Foreign-Derived Intangible Income (FDII) 

and Global Intangible Low-Taxed Income (GILTI)

▶ Go to www.irs.gov/Form8993 for instructions and the latest information.

OMB No. 1545-0123

Attachment 

Sequence No. 933

Name of person filing this return Identifying number

Part I Determining Deduction Eligible Income (DEI) (see instructions)

1 Gross Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 

2 Exclusions 

a Income included under section 951(a)(1) (see instructions) . . . . . 2a

b Income included under section 951A (see instructions) . . . . . . 2b

c Financial Services Income . . . . . . . . . . . . . . . 2c

d CFC Dividends (see instructions) . . . . . . . . . . . . . 2d

e Domestic Oil and Gas Extraction Income . . . . . . . . . . 2e

f Foreign Branch Income . . . . . . . . . . . . . . . . 2f

3 Total Exclusions (add lines 2a through 2f) . . . . . . . . . . . . . . . . . . . 3

4 Gross Income less Total Exclusions (subtract line 3 from line 1) . . . . . . . . . . . . 4

5 Deductions properly allocable to the amount on line 4 . . . . . . . . . . . . . . . 5

6 Deduction Eligible Income (DEI) (subtract line 5 from line 4) . . . . . . . . . . . . . 6

Part II Determining Deemed Intangible Income (DII) (see instructions)

1 DEI (from Part I, line 6, above) . . . . . . . . . . . . . . . . . . . . . . . 1

2 Deemed Tangible Income Return (10% of QBAI) . . . . . . . . . . . . . . . . . 2

3 Deemed Intangible Income (DII) (subtract line 2 from line 1) . . . . . . . . . . . . . 3

Part III Determining Foreign Derived Ratio (see instructions)

1a DEI derived from sales, leases, exchanges, or other dispositions (but 

not licenses) of property to a foreign person for a foreign use (see 

instructions) . . . . . . . . . . . . . . . . . . . . 1a

b DEI derived from a license of property to a foreign person for a foreign

use (see instructions) . . . . . . . . . . . . . . . . . 1b

c DEI derived from services provided to a person or with respect to 

property located outside of the United States (see instructions) . . . 1c

2 Foreign Derived Deduction Eligible Income (FDDEI) (add lines 1a through 1c) . . . . . . . . 2

3 Deduction Eligible Income (DEI) (from Part I, line 6, above) . . . . . . . . . . . . . . 3

4 Foreign Derived Ratio (FDDEI/DEI) (divide line 2 by line 3) . . . . . . . . . . . . . . 4

Part IV Determining FDII and/or GILTI Deduction (see instructions)

1 Deemed Intangible Income (DII) (from Part II, line 3) . . . . . . . . . . . . . . . . 1

2 Foreign Derived Ratio (from Part III, line 4) . . . . . . . . . . . . . . . . . . . 2

3a FDII (multiply line 1 by line 2) . . . . . . . . . . . . . . . . . . . . . . . 3a

b Global Intangible Low-Taxed Income (GILTI) Inclusion (see instructions for line 3b) . . . . . . 3b

c Total FDII and GILTI (add lines 3a and 3b) . . . . . . . . . . . . . . . . . . . 3c

4 Taxable Income (see instructions for line 4) . . . . . . . . . . . . . . . . . . . 4

5 Excess FDII and GILTI over Taxable Income (subtract line 4 from line 3c). If zero or less, enter -0- 

here and on lines 6 and 7 . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 FDII Reduction (divide line 3a by line 3c; multiply by line 5) . . . . . . . . . . . . . . 6

7 GILTI Reduction (subtract line 6 from line 5) . . . . . . . . . . . . . . . . . . 7

8 FDII Deduction (see instructions for line 8). (Enter here and on Form 1120, Schedule C; see 

instructions for information on other tax forms) . . . . . . . . . . . . . . . . . 8

9 GILTI Deduction (see instructions for line 9). (Enter here and on Form 1120, Schedule C; see 

instructions for information on other tax forms) . . . . . . . . . . . . . . . . . 9

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37817J Form 8993 (Rev. 1-2020)