Home › IRS › Instructions › Instruction 8991
Instruction 8991: Instructions for Form 8991, Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts
- Product number
- Instruction 8991
- Title
- Instructions for Form 8991, Tax on Base Erosion Payments of Taxpayers with Substantial Gross Receipts
- Type
- Instructions
- Issuing body
- Internal Revenue Service (irs.gov)
- Revision (per IRS index)
- Dec 2025
The number, title, and revision date above are reproduced verbatim from the
official IRS
index (captured July 2026). Newer revisions may exist — check irs.gov. This page adds
no instructions or commentary. Not tax or legal advice.