Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

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 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).

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Comment on Form 8621

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