instructions for form 8621
Form 8621 is an information return required by the IRS for certain foreign investments, filed with the taxpayer's annual US income tax return, typically Form 1040, every year always.
Purpose of Form 8621
The purpose of Form 8621 is to report certain information about Passive Foreign Investment Companies (PFIC) to the Internal Revenue Service (IRS). This form is used to provide details about the...