Topic library
mark-to-market
2 resources covering mark-to-market for Americans living or filing abroad.
Blog3 augustus 2026
PFIC 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.
Blog30 juli 2026
PFIC 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.