The fastest way to create a complete §962 election package.
Skip the manual formatting and complex calculations. The §962 Assistant automatically builds a polished, IRS-compliant election statement and all required forms — 8992, 8993, and 1118 — in just minutes.
Why Professionals Use It
Guided entry for income and foreign tax data
Instant generation of a complete §962 election package
Accurate, compliant, and ready to file
Eliminates errors and saves hours of work
§962 Elections
How §962 Elections Help
A §962 election lets individuals, estates, and trusts apply corporate tax rules to CFC income (Subpart F & GILTI), unlocking benefits such as:
§250 deduction (50% of GILTI in 2025; 40% in 2026)
Indirect foreign tax credits on deemed-paid taxes (80% in 2025; 90% in 2026)
The result: significantly lower U.S. tax — often reduced to zero — and even without foreign tax credits, capped at 10.5% in 2025.
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