About 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) files Form 8621 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.
  • Are required to file an annual report pursuant to section 1298(f).

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