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:

Form 8621

None at this time.

• 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).