Form 8621-A (Rev December 2013) Return by a Shareholder Making Certain Late Elections To End Treatme: Fill out & sign online

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What is the minimum requirement for PFIC?

A foreign corporation meets the PFIC criteria if 75% or more of its gross income is passive income. Passive income includes dividends, interest, royalties, rents, and the like.

How are Pfics taxed?

A passive foreign investment company (PFIC) is a non-US pooled investment company that attributes at least 75% of its gross income as passive income. Alternatively, at least 50% of its assets produce passive income. A PFIC can be taxed by excess distribution, market-to-market, or by using a qualified electing fund.

What are the IRS PFIC rules?

When determining if a foreign corporation is a PFIC, the foreign corporation is treated as if it directly held its proportionate share of the assets and directly received its proportionate share of the income of any corporation in which it owns at least 25% of the stock (by value). CFC overlap rule.

How do you determine if an investment is a PFIC?

PFIC Passive Asset Test If, during the taxable year, the average percentage of the foreign corporations assets, which produce passive income or which are held for the production of passive income, is at least 50 percent of total average assets, then the foreign corporation is a PFIC.

What is PFIC annual information statement?

The annual PFIC Statements contain reporting information that can enable investors classified as U.S. Persons to make the Qualified Electing Fund (QEF) election for U.S. tax reporting services.

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