Requirement of return.
Requirement of return. Except as provided in paragraph (d) of this section, each United States person who is a United States shareholder (as defined in section 951(b)) of any controlled foreign corporation (as defined in section 957) must make an annual return on Form 8992, U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI), (or successor form) for each U.S. shareholder inclusion year (as defined in 1.951A1(f)(7)) setting forth the information with respect to each such controlled foreign corporation, in such form and manner, as Form 8992 (or successor form) prescribes.