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IRS Draft Forms · Dec 19, 2025

Instruction 8991 – Instructions for Form 8991 Tax on Base Erosion Payments of Taxpayerswith Substantial Gross Receipts

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 Instruction 8991 – Instructions for Form 8991 Tax on Base Erosion Payments of.... General industry update.

Summary

Instructions for Form 8991 Tax on Base Erosion Payments of Taxpayerswith Substantial Gross Receipts

Classification

Category: backgroundPriority: informationalReason: General tax news

Applies To

1040

Affected Groups

Individual return preparers

Related Topics

Original Source

We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.

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