Part4Section250DeductionFdii

FDX / Data Structures / Part4Section250DeductionFdii
Part 4, Partner Section 250 Deduction FDII, Part IV, Information on Partner's Section 250 Deduction with Respect to Foreign-Derived Intangible Income (FDII), Section 1, Information to determine Deduction Eligible Income (DEI) and Qualified Business Asset Investment (QBAI) on Form 8993, Section 2, Information to determine Foreign Derived Deduction Eligible Income (FDDEI) on Form 8993, Section 3, Other information for preparation of Form 8993
Part4Section250DeductionFdii Properties
#IdTypeDescription
1netIncomeLossnumberSection 1, Line 1, Net income (loss)
2grossDeinumberSection 1, Line 2a, Deduction Eligible Income (DEI) gross receipts
3costOfGoodsSoldnumberSection 1, Line 2b, Deduction Eligible Income (DEI) cost of goods sold (COGS)
4properlyAllocatedDeductionnumberSection 1, Line 2c, DEI properly allocated and apportioned deductions
5section951a1IncomenumberSection 1, Line 3, Section 951(a) inclusions
6cfcDividendsReceivednumberSection 1, Line 4, Controlled Foreign Corporation (CFC) dividends
7financialServicesIncomenumberSection 1, Line 5, Financial services income
8domesticOilGasExtractionIncomenumberSection 1, Line 6, Domestic oil and gas extraction income
9foreignBranchIncomenumberSection 1, Line 7, Foreign branch income
10partnershipQbainumberSection 1, Line 8, Partnership Qualified Business Asset Investment (QBAI)
11grossReceiptsForFddeiForeignDerivedDeductionEligibleIncome
12costOfGoodsSoldForFddeiForeignDerivedDeductionEligibleIncome
13allocableDeductionForFddeiForeignDerivedDeductionEligibleIncome
14otherApportionedDeductionForFddeinumberSection 2, Line 12, Other apportioned deductions for FDDEI
15interestExpenseSection186110eInterestDeductionAndExpenseInfo
16otherInterestExpense186110tInterestDeductionAndExpenseInfo
17otherInterestExpenseTotalnumberSection 3, Line 13C, Column (c), Other interest expense Form for 8993, Total amount
18totalAvgValueOfAssetsInterestDeductionAndExpenseInfo
19section734b743bAdjustmentAssetInterestDeductionAndExpenseInfo
20assetInterestExpense186110eInterestDeductionAndExpenseInfo
21otherAssetInterestExpense186110tInterestDeductionAndExpenseInfo
22assetsExcludedApportionmentInterestDeductionAndExpenseInfo
23totalAssetsUsedApportionmentInterestDeductionAndExpenseInfo
24grossReceiptsSicCodeArray of ReGrossReceiptsBySicCodeSection 3, Line 15, A-C, R&E expenses apportionment, Gross receipts by SIC code
25reExpensesSicCodeArray of ResearchExperimentalExpensesBySicCodeSection 3, Line 16, A-C, R&E expenses apportionment, R&E expenses by SIC code
Part4Section250DeductionFdii Usage:

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