OMB control number
Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
OMB 1545-1002 · TREAS/IRS.
Form 8621 is filed by a U.S. shareholder who owns stock in a foreign investment company. The form is used to report income, make an election to extend the time for payment of tax, and to pay an additional tax and interest amount. Form 8621-A is used by shareholders of a former Passive Foreign Investment Company (PFIC) or a Section 1297(e) PFIC to make a late purging election under IRC Section 1298(b)(1) to terminate their subjection to taxation under Section 1291. The IRS uses Form 8621 and Form 8621-A to determine if these shareholders have correctly reported amounts of income, made the election correctly, and have correctly computed the additional tax and interest amount.
The latest form for Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund expires 2028-05-31 and can be found here.
Document Name |
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 Form 8621 Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing FundForm |
Form |
Supplementary Document |
Supporting Statement A |
Form 8621 and Form 8621-A - Responses to Comment Letters - Final.docx
Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
Federal Enterprise Architecture: General Government - Taxation Management
| Form 8621 | Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund | Fillable Printable | Form |
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