Topic library
PFIC
19 resources covering pfic for Americans living or filing abroad.
Blog
22 de septiembre de 2026Sold Stocks or Funds While Living Abroad? Capital Gains, Currency, and Reporting
A stock sale abroad creates a capital gain, a currency conversion question, and usually an account-reporting question. Here is what each one needs before you file.
Blog
5 de agosto de 2026Foreign Life Insurance and U.S. Tax Reporting: Cash Value, PFIC, Trust, and Policy Transactions
How a foreign life-insurance or annuity contract can raise separate U.S. questions about section 7702 treatment, cash value, Form 8938, FBAR, PFICs, foreign trusts, surrender, loans, and death benefits—without assuming the product label decides the result.
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5 de agosto de 2026Foreign Mutual Funds: A Document Request Checklist
A records-first guide to foreign mutual funds: a document request checklist, including the questions to classify, documents to gather, related U.S. forms, and when a written scope helps.
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5 de agosto de 2026Form 8621 vs Form 8938: When Foreign Funds Trigger Both
A records-first guide to form 8621 vs form 8938: when foreign funds trigger both, including the questions to classify, documents to gather, related U.S. forms, and when a written scope helps.
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5 de agosto de 2026PFIC Consultation Checklist for Foreign Fund Owners
A records-first guide to pfic consultation checklist for foreign fund owners, including the questions to classify, documents to gather, related U.S. forms, and when a written scope helps.
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5 de agosto de 2026PFIC Foreign Pensions: Where the Analysis Changes
A records-first guide to pfic foreign pensions: where the analysis changes, including the questions to classify, documents to gather, related U.S. forms, and when a written scope helps.
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5 de agosto de 2026PFIC QEF vs Mark-to-Market: A Decision Framework
A records-first guide to pfic qef vs mark-to-market: a decision framework, including the questions to classify, documents to gather, related U.S. forms, and when a written scope helps.
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5 de agosto de 2026What is a PFIC and Why It Terrifies Expats
A records-first guide to what is a pfic and why it terrifies expats, including the questions to classify, documents to gather, related U.S. forms, and when a written scope helps.
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3 de agosto de 2026French Assurance-Vie: U.S. Tax and Reporting Questions
What Americans abroad should collect before analyzing a French assurance-vie policy for income, PFIC, FATCA, FBAR, trust, and treaty questions.
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3 de agosto de 2026PFIC Excess Distribution Method: Section 1291 Examples
See how the PFIC 125% distribution test and daily holding-period allocation work, with hypothetical numbers, Form 8621 references and records to gather.
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3 de agosto de 2026Foreign Insurance Policies and PFIC Questions for Expats
How to review foreign life insurance and investment-linked policies for PFIC, Form 8938, FBAR, and income-reporting questions.
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3 de agosto de 2026PFIC Mark-to-Market Election: When It May Apply
Understand the Form 8621 mark-to-market election for publicly traded PFIC stock, timing issues, annual income treatment, and the records needed to evaluate it.
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3 de agosto de 2026UK ISA and PFIC Tax for U.S. Taxpayers
Why a UK ISA requires a U.S. tax review, how foreign funds can create PFIC questions, and which records to gather before assuming the account is tax-free.
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31 de julio de 2026Are Foreign Mutual Funds PFICs? What Expats Need to Know
Foreign mutual funds, UCITS, OEICs, and unit trusts inside ISAs are almost always PFICs. Learn why and what US expats should hold instead.
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31 de julio de 2026What Is a PFIC? A Practical Guide for American Expats
Learn how the PFIC income and asset tests work, why many foreign pooled investments require review, and how Form 8621 treatment can differ by fund and election.
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30 de julio de 2026PFIC Questions Inside a Foreign Pension: Start With the Wrapper
Foreign pensions that hold pooled investments can create PFIC and trust-classification questions for U.S. taxpayers. Learn what to verify for UK SIPPs, Australian superannuation, Canadian RRSPs, and other retirement wrappers.
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30 de julio de 2026How to Identify PFICs in Your Portfolio: A Checklist for US Expats
Use this practical checklist to screen for PFICs in a foreign investment portfolio. Learn the red flags, what documents to request, and what to ask before buying a foreign fund.
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30 de julio de 2026PFIC Mark-to-Market vs. QEF: Which Election Should You Make?
QEF and mark-to-market are different PFIC elections with different information and timing requirements. Learn how each works, when a fund statement is needed, and what to verify before changing an election.
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30 de julio de 2026UK SIPPs for US Taxpayers: Trust Reporting, Treaty Benefits, and PFIC Risks
UK Self-Invested Personal Pensions can create U.S. treaty, trust, retirement, and PFIC questions. Learn what to document and how to review a SIPP without assuming that one filing position applies to every plan.