Table of Contents

• General Instructions
  • Purpose of Form
  • How to Complete Form 8621-A
  • Where to File
  • Filing Checksheet
  • Definitions
    • Controlled Foreign Corporation (CFC)
    • Election Year
    • Former PFIC
    • Indirect shareholder
    • Passive Foreign Investment Company (PFIC)
    • Qualified Electing Fund (QEF)
    • Shareholder
    • Termination date
• Specific Instructions
  • Address and Identifying Number
  • Part I. Elections
    • Election A. Late Deemed Dividend Election With Respect to a Former PFIC
    • Election B. Late Deemed Sale Election With Respect to a Former PFIC
    • Election C. Late Deemed Dividend Election With Respect To a Section 1297(e) PFIC
    • Election D. Late Deemed Sale Election With Respect To a Section 1297(e) PFIC
  • Part IV. Computation of Tax and Interest Due
    • Line 9a
    • Lines 9b and 10
    • Lines 11 and 12
    • Line 14
    • Line 15
    • Line 16
    • Line 17
    • Lines 18 and 19
    • Closing Agreement
    • Balance Sheet
• Instructions for Form 8621-A - Notices
  • Disclosure, Privacy Act, and Paperwork Reduction Act Notice.