Address and Identifying Number

Address. Include the suite, room, or other unit number after the street address. If the post office does not deliver mail to the street address and the shareholder has a P.O. box, enter the box number instead.

Identifying number. Individuals should enter a social security number or a taxpayer identification number issued by the IRS. All other entities should enter an employer identification number (EIN).

Reference ID number. A reference ID number is required in the applicable entry space above Part I of the form only in cases where no EIN was entered for the PFIC, QEF, or QIC. However, filers are permitted to enter both an EIN and a reference ID number. If applicable, enter the reference ID number (defined below) you have assigned to the PFIC, QEF, or QIC.

A “reference ID number” is a number established by or on behalf of the U.S. person identified at the top of page 1 of the form that is assigned to a PFIC, QEF, or QIC with respect to which Form 8621 reporting is required. These numbers are used to uniquely identify the PFIC, QEF, or QIC in order to keep track of the entity from tax year to tax year. The reference ID number must meet the requirements set forth below.

Note: Because reference ID numbers are established by or on the behalf of a U.S. person filing Form 8621, there is no need to apply to the IRS to request a reference ID number or for permission to use these numbers.

Note: In general, the reference ID number assigned to a PFIC, QEF, or QIC on Form 8621 has relevance only to Form 8621 and should not be used with respect to the PFIC, QEF, or QIC on other IRS forms.

previous reference ID number with the new reference ID number assigned to the PFIC, QEF, or QIC.

Note: This correlation requirement applies only to the first year the new reference ID number is used.