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Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund

A U.S. person that is a direct or indirect shareholder of a passive foreign investment company (PFIC) or qualified electing fund  (QEF) files this form:

  • when they receive certain direct or indirect distributions from a PFIC, 
  • recognize a gain on a direct or indirect disposition of PFIC stock, or 
  • are making an election reportable in Part II of the form.

Current Products

Recent Developments


Other Items You May Find Useful:

All Revisions for Form 8621

Form 1040, U.S. Individual Income Tax Return

Form 1118, Foreign Tax Credit-Corporations

Form 1120, U.S. Corporation Income Tax Return

Form 2848, Power of Attorney and Declaration of Representative

Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations

Form 8621-A, Return by a Shareholder Making Certain Late Elections To End Treatment as a Passive Foreign Investment Company

Form 8886, Reportable Transaction Disclosure Statement

Other Current Products

Comment on Form 8621

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Page Last Reviewed or Updated: 05-Dec-2014