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Form last updated: 03/2024. Please verify this is the current version before use.
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What is a 8990 used for?
Form 8990 is used to calculate and report the limitation on business interest expense under Section 163(j) of the Internal Revenue Code. It is part of the compliance requirements introduced by the Tax Cuts and Jobs Act (TCJA) to limit excessive interest deductions.
Who needs to fill out a 8990 form
Corporations, partnerships, and S corporations with business interest expenses that exceed the limitation thresholds must complete this form. Certain individuals and U.S. shareholders of controlled foreign corporations (CFCs) may also be required to file.
How to fill out a 8990 online?
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Frequently Asked Questions
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Form 8990 is used to calculate the deductible amount of business interest expenses under Section 163(j) and ensure compliance with tax regulations.
It is not required for small businesses with average annual gross receipts of $27 million or less, provided they do not have excess business interest.
You can access a blank Form 8990 directly from the IRS website or through tax preparation software.
