Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
Section references are to the Internal Revenue Code unless otherwise noted.
Revised: 12/2011
Table of Contents
- General Instructions
- Specific Instructions
- Address and Identifying Number
- Part I. Elections
- A. Election To Treat the PFIC as a QEF (Section 1295 Election)
- B. Deemed Sale Election in Connection with a QEF Election
- C. Deemed Dividend Election in Connection with a QEF Election
- D. Election To Extend Time for Payment of Tax
- E. Deemed Sale Election with Respect to a Former PFIC or Section 1297(e) PFIC
- F. Election To Mark-to-Market PFIC Stock (Section 1296 Election)
- G. Deemed Dividend Election With Respect To a Section 1297(e) PFIC
- H. Deemed Dividend Election With Respect To a Former PFIC
- Part II. Income From a QEF
- Part III. Gain or (Loss) From Mark-to-Market Election
- Part IV. Distributions From and Dispositions of Stock of a Section 1291 Fund
- Part V. Status of Prior Year Section 1294 Elections and Termination of Section 1294 Elections
- Address and Identifying Number
- Instructions for Form 8621 - Notices
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