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Instructions for Form 8621›(Rev. December 2025)›General Instructions

Additional Information Required

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

Reportable transaction disclosure statement. A 10% shareholder (by vote or value) of a QEF may also be required to file Form 8886 if the QEF is considered to have participated in a reportable transaction pursuant to Regulations section 1.6011-4(c)(3)(i)(G). See Form 8886, Reportable Transaction Disclosure Statement, and Regulations section 1.6011-4 for additional information.

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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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