Instructions for Form 8621›(Rev. December 2025)

Future Developments

Instruction 8621 — Instructions for Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund · 2026-10-03 edition · updated 2026-10-04 · United States

For the latest information about developments relating to Form 8621 and its instructions, such as legislation enacted after they were published, go to IRS.gov/ Form8621 .

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▸Contents — Instruction 8621 — Instructions for Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund

Instruction 8621 — Instructions for Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund

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