A U.S. person that is a direct or indirect shareholder of a passive foreign investment company (PFIC) files this form if they:
- Receive certain direct or indirect distributions from a PFIC,
- Recognize a gain on a direct or indirect disposition of PFIC stock,
- Are reporting information with respect to a QEF or section 1296 mark-to-market election,
- Are making an election reportable in Part II of the form, or
- Are required to file an annual report pursuant to section 1298(f).
None at this time.
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Comment on Form 8621
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