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Alert: IRS releases foreign-derived intangible income deduction (FDII) proposed regulations

March 13, 2019 Article 5 min read
Authors:
Kellie Becker Ben Cote Arthur Ruple
The IRS has released proposed regulations to help eligible taxpayers calculate their deduction for foreign-derived intangible income (FDII). Read our alert to learn more about FDII and key takeaways from the proposed regulations.

A photo of multiple flags from different nations.

The IRS has released proposed regulations to help eligible taxpayers calculate their deduction for foreign-derived intangible income (FDII).

The proposals are intended to: 

  • Guide taxpayers on the calculation for FDII and determine qualifying sales
  • Provide clarity on FDII reporting requirements for partnerships which have either direct or indirect C corporation partners

Read our alert to learn more about FDII and key takeaways from the proposed regulations.

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