It is completely illogical that Proseries went to the huge trouble of implementing Form 5471 without also implementing Form 8992. Unless the foreign company is loss-making, Form 8992 will always be required to calculate and report GILTI. This is like selling a very complicated car (Form 5471) without an exhaust system (Form 8992). It's as if the Proseries developers don't know anything about tax law! If they did, it would have been obvious that Form 8992 is needed with Form 5471. I can only surmise that this omission was INTENTIONAL.