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Instructions for Form 8621›(Rev. December 2025)

What’s New

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

New Part V lines on page 3 of Form 8621. In the entry space provided for the new line above line 15a, filers are required to enter a three-letter currency code.

New line 15e(2) requests filers to report the line 15e(1) amount in U.S. dollars. If the amount on line 15e(1) is in a foreign currency, filers must convert the amount to U.S. dollars.

See instructions for more information about both of these new lines.

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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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