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1) Decide where, if anywhere, you want it to appear on your tax return.
2) Enter it as if you had no particular document but needed a number to appear there.
https://www.federalregister.gov/documents/2018/10/10/2018-20304/guidance-related-to-section-951a-glo... is a reasonable plain-English explanation, to the extent that any of that stuff is reasonable or explainable.
1) Decide where, if anywhere, you want it to appear on your tax return.
2) Enter it as if you had no particular document but needed a number to appear there.
https://www.federalregister.gov/documents/2018/10/10/2018-20304/guidance-related-to-section-951a-glo... is a reasonable plain-English explanation, to the extent that any of that stuff is reasonable or explainable.
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