8993 Section 250 Deduction for Foreign-Derived Intangible Inc

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TREASURY/IRS AND OMB USE ONLY DRAFT

8993

Form
(Rev. December 2025)
Department of the Treasury
Internal Revenue Service

Section 250 Deduction for Foreign-Derived Intangible Income (FDII)
and Global Intangible Low-Taxed Income (GILTI)

OMB No. 1545-0123

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

Attachment
Sequence No. 993
Identifying number

Name of person filing this return

Part I
1
2

h
3
4
5
6
7a
b
c
8

Part II

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7c
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2b
2c
2d
2e
2f
2g
2h
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7a
7b
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Determining Foreign-Derived Deduction Eligible Income (FDDEI) (see instructions)
(A) Foreign-derived
(B) Foreign-derived
income from all sales income from all sales
of general property of intangible property

9a
b
c
10a
b
c
11
12
13
14
15
16
17
18
19

Gross receipts . . . . . . . . . . .
Gross receipts from partnerships . . . . .
Total gross receipts (add lines 9a and 9b) . .
Cost of goods sold (COGS) (see instructions) .
COGS from partnerships (see instructions) . .
Total COGS (add lines 10a and 10b) . . . .
Gross FDDEI (subtract line 10c from line 9c) .
Allocable deductions . . . . . . . . .
Allocable deductions from partnerships . . .
Interest deductions
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Research and experimental deductions . . .
Other apportioned deductions . . . . . .
Other apportioned deductions from partnerships
Total deductions (add lines 12 through 17) . .
FDDEI (subtract line 18 from line 11) . . . .

Part III
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(C) Foreign-derived
income from all
services

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(D) Total
(add columns (A)
through (C))

9a
9b
9c
10a
10b
10c
11
12
13
14
15
16
17
18
19

Determining FDII and/or GILTI Deduction (see instructions)

Foreign-derived ratio (FDDEI/DEI) (divide line 19 by line 6) . . . . . . . . . . . . . . .
FDII (multiply line 8 by line 20) . . . . . . . . . . . . . . . . . . . . . . . .
GILTI inclusion (see instructions) . . . . . . . . . . . . . . . . . . . . . . .
Total FDII and GILTI (add lines 21 and 22) . . . . . . . . . . . . . . . . . . . .
Taxable income (see instructions) (If zero or less, skip lines 25 through 27 and enter -0- on lines 28
and 29.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Excess FDII and GILTI over taxable income (subtract line 24 from line 23). If zero or less, enter -0here and on lines 26 and 27 . . . . . . . . . . . . . . . . . . . . . . . . .
FDII reduction (divide line 21 by line 23; multiply by line 25) . . . . . . . . . . . . . .
GILTI reduction (subtract line 26 from line 25) . . . . . . . . . . . . . . . . . . .
FDII deduction (see instructions). Enter here and on Form 1120, Schedule C . . . . . . . . .
GILTI deduction (see instructions). Enter here and on Form 1120, Schedule C . . . . . . . .

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 37817J

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Form 8993 (Rev. 12-2025) Created 9/12/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

a
b
c
d
e
f
g

Determining Deduction Eligible Income (DEI) and Deemed Intangible Income (DII) (see instructions)

Gross income . . . . . . . . . . . . . . . . . . . . . .
Exclusions:
Income included under section 951(a)(1) (see instructions) . . . . . . .
Income included under section 951A (see instructions) . . . . . . . .
Financial services income . . . . . . . . . . . . . . . . .
CFC dividends (see instructions) . . . . . . . . . . . . . . .
Domestic oil and gas extraction income . . . . . . . . . . . . .
Foreign branch income . . . . . . . . . . . . . . . . . .
Income and gain from the sale or other disposition of intangible property under
section 250(b)(3)(A)(i)(VII)(aa) (see instructions) . . . . . . . . . . .
Income and gain from the sale or other disposition of certain other property
under section 250(b)(3)(A)(i)(VII)(bb) (see instructions) . . . . . . . .
Total exclusions (add lines 2a through 2h) . . . . . . . . . . . . .
Gross DEI (subtract line 3 from line 1)
. . . . . . . . . . . . . .
Deductions properly allocable to the amount on line 4 . . . . . . . . .
DEI (subtract line 5 from line 4) . . . . . . . . . . . . . . . . .
Deemed tangible income return (DTIR) (10% of QBAI) . . . . . . . .
DTIR (10% of QBAI) from partnerships . . . . . . . . . . . . .
Total DTIR (add lines 7a and 7b) . . . . . . . . . . . . . . . .
DII (subtract line 7c from line 6)
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