Topic library
excess distribution
2 resources covering excess distribution for Americans living or filing abroad.
Blog
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.
Blog
31 de julho de 2026PFIC Penalties: The True Cost of Getting It Wrong
PFIC excess distributions trigger interest charges, effective 50%+ tax rates, and $10,000 penalties per missed Form 8621. Learn the real cost of PFIC non-compliance.