Federal housing law
Instruction 8621 — Instructions for Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 18 sections
- Jurisdiction
- United States
Contents
▸Instructions for Form 8621
Overview▸(Rev. December 2025)
Overview- Future Developments
- What’s New
▸Specific Instructions
Overview- Excepted Specified Foreign Financial Assets Reported
- Election To Be Treated as a Qualifying Insurance Corporation
- Address and Identifying Number
- Part I. Summary of Annual Information
- Part II. Elections
- Part III. Income From a QEF
- Part IV. Gain or (Loss) From a Section 1296 Mark-to-Market Election
- Part V. Distributions From and Dispositions of Stock of a Section 1291 Fund
- Part VI. Status of Prior Year Section 1294 Elections and Termination of Section 1294 Elections