# Form 8621

URL: https://pdf.net/pdf-forms/tax-forms/form-8621
Category: Tax Forms
Attributes: Trusted by accountants, Official IRS form, Filed annually

IRS Form 8621 is the information return U.S. shareholders file when reporting income from a Passive Foreign Investment Company (PFIC) or Qualified Electing Fund (QEF).

You don’t need to hunt for the official document on the IRS website; open our fillable Form 8621 online, fill it out right then and there, and get a ready-made copy in no time.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/fbc96e5b51e83cc546e549e2e92137662ee36d4c.pdf)

## How to Fill Out Form 8621

1. Open the editable Form 8621 in our editor.
2. Enter your name, address, taxpayer ID, and tax year.
3. Identify the PFIC and report the required ownership details.
4. State why you are filing, such as a distribution, sale, election, or annual reporting.
5. Determine the applicable PFIC tax treatment.
6. Complete the relevant sections and calculations.
7. Prepare one form per PFIC and attach it to your tax return.

## Facts

### What Is Form 8621 Used For?

Form 8621 is used by some U.S. taxpayers to report ownership of and transactions involving a Passive Foreign Investment Company (PFIC), including related distributions, gains, and tax elections such as the Qualified Electing Fund election. It commonly applies to investments in foreign mutual funds and other foreign pooled investment vehicles that qualify as PFICs.

### Who Should Use Form 8621?

Any U.S. person who directly or indirectly owns stock in a Passive Foreign Investment Company (PFIC) should use Form 8621. The rule covers individuals, corporations, partnerships, trusts, and estates.

You must file if you receive certain PFIC distributions, recognize a gain from selling or otherwise disposing of PFIC stock, report information under a Qualified Electing Fund or mark-to-market election, make another reportable PFIC election, or have an annual reporting obligation under Internal Revenue Code section 1298(f)

### When Is Form 8621 Due?

Form 8621 is due with the shareholder’s federal income tax return and must be filed by the due date of that return, including any valid extension. For most calendar-year individual taxpayers, this is generally April 15. Filing Form 4868 typically extends the filing deadline to October 15, although it does not extend the deadline for paying tax. So, there’s no separate Form 8621 due date because it is attached to Form 1040 or another applicable return.

### What Happens If Form 8621 Is Not Submitted?

If Form 8621 is not submitted, there are no monetary Form 8621 penalties per se, but this could extend the period during which the IRS may assess tax. Under Internal Revenue Code section 6501(c)(8), the assessment period generally remains open until three years after the required PFIC information is provided.

### How and Where Do I File Form 8621?

You file Form 8621 by sending it alongside your income tax return to the IRS service center for your return. If you aren’t required to file a return, you can mail the form alone to the Form 8621 mailing address: Internal Revenue Service Center, Ogden, UT 84201-0201.