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Instructions for Form 8621›(Rev. December 2025)

Specific Instructions

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

Important: All line references to Form 1120 and Form 1040 are to the 2025 forms. Other entities should use the comparable line on their tax return.

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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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