Page 441 - Large Business IRS Training Guides

Form 8993 Suggested Audit
Steps

Form 8993 for reasonableness and
• Review

computational accuracy

(in native format) used to
• Obtain detailed workpapers
prepare form

• Investigate disproportionate costs
of goods sold attributed to DEI
FDDEI
and not

review allocation and apportionment of deductions
• Likewise,
etc.

under 861,
internal controls and methodology for FDII
• Inquire about
computation

• Obtain necessary
supporting documentation used by
taxpayer to determine DEI,
FDDEI, non-FDDEI, QBAI,
etc.

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