Page 63 - Large Business IRS Training Guides

Other
Relevant Forms

Form 8991,
• In connection with the release of

related revisions were made to various returns;

for instance –

• Form
1120, Schedule J, Part I, Line 3 –

tax (attach Form 8991)”
• “Base erosion minimum

• Form 1120-F, Page 2, Additional Information,

Question DD –

• “Does the corporation have gross
receipts of at least
of the 3 preceding tax years …?”
$500 million in any

• Form 1065, Schedule K-1, Line 20, Other

Information –

for section 59A(e)”
• “AG Gross receipts

61