Form 8991
IRS title: “Tax on Base Erosion Payments of Taxpayers With Substantial Gross Receipts”.
2 records in this family: 1 Form row, 1 Instruction row, 0 other-language rows. Every link below goes to the IRS’s own PDF for that record.
Form
| Record id | Product number | Title | Revision date | Posted date | Language / edition | IRS copy |
|---|---|---|---|---|---|---|
| Form 8991 | Form 8991 | Tax on Base Erosion Payments of Taxpayers With Substantial Gross Receipts | Dec 2024 | 12/17/2024 | English | Open the IRS copy |
Instructions
| Record id | Product number | Title | Revision date | Posted date | Language / edition | IRS copy |
|---|---|---|---|---|---|---|
| Instruction 8991 | Instruction 8991 | Instructions for Form 8991, Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts | Dec 2025 | 01/16/2026 | English | Open the IRS copy |
Source: IRS listing, retrieved September 2026. Record ids: Form 8991, Instruction 8991.
Every revision date, posted date, title and PDF link above is copied from the row with that record id in the listing, unchanged.
Full listing: IRS, ‘Forms, instructions and publications’.
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