Page 61 - Large Business IRS Training Guides

Form 8991

8991 and instructions implementing
• 2018 Form

section 59A released in February
2019, links below –

• https://www.irs.gov/pub/irs-pdf/f8991.pdf

• https://www.irs.gov/pub/irs-pdf/i8991.pdf

development to address certain
• FAQ page under

issues
while Proposed Regulations are being finalized

• Who must Any corporation (other
file a Form 8991:
than a RIC,
REIT, or an S corporation) that has gross

receipts
of at least $500 million in one or more of the
three preceding tax years ending with the preceding

tax year.

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