Page 387 - Large Business IRS Training Guides

GILTI and FDII
Side-by-Side (cont’d) 2

GILTI FDII

Net DTIR =
DTIR = 10% of U.S.
10% of a domestic
shareholder’s corporation’s
QBAI
pro rata share of
– specified interest exp.
QBAI

Avg. of tested income
Avg. of U.S. corp’s
QBAI = QBAI =

CFC’s aggregate adjusted bases aggregate adjusted bases
(quarterly) (quarterly)
in specified tangible
in specified tangible
property property

any
Specified Tangible Property = Specified Tangible Property =
any
depreciable tangible property used depreciable tangible property used

in the CFC’s business in the in the production of deduction
production of eligible income
tested income

18