PFIC fundamentals · 7 min read
What is a PFIC? A practical starting point
Learn what a passive foreign investment company is, why foreign pooled investments often raise PFIC questions, and what to collect next.
PFIC resource center
Learn the rules. Find the next question.
Start with a clear explanation, then follow the facts that matter for your holding, tax year, records, and filing history. Every guide points back to primary sources.
Foundational guides
The PFIC field guide.
These pages are educational, not individualized tax advice. Rules, forms, and instructions can change; verify the material against the source for the tax year involved.
Form 8621 guide · 8 min read
Form 8621: who may need it and what to gather
A plain-language guide to common Form 8621 filing triggers, one-form-per-PFIC reporting, and the records preparers typically need.
PFIC tax methods · 9 min read
PFIC taxation: section 1291, QEF, and mark-to-market
Understand the broad differences among the default section 1291 rules, a QEF election, and a mark-to-market election for eligible PFIC stock.
Foreign funds · 7 min read
Foreign mutual funds and PFIC reporting
Why non-U.S. mutual funds and similar pooled investments often trigger PFIC questions for U.S. taxpayers—and what to review.
PFICs for Americans abroad · 8 min read
PFIC reporting for U.S. expats
A practical PFIC guide for Americans abroad who hold local mutual funds, ETFs, or other non-U.S. pooled investments.
The primary source stays close.
For current filing instructions, definitions, exceptions, and line-by-line requirements, go directly to the IRS Form 8621 materials.
Initial inquiry only
Have a PFIC question tied to a real filing?
Send the broad facts for a fit review. Keep tax documents, identifiers, and account numbers out of the public form.