What is FDDEI (formerly FDII) on Form 8993 for tax year 2026?
My U.S. C corporation provides software services to foreign clients. Prior workpapers call the section 250 deduction FDII and refer to GILTI. I have heard the 2026 rules use FDDEI and NCTI. What changed on Form 8993, including the deduction percentage and tangible-asset rule?
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