Topic library
Form 8621
11 resources covering form 8621 for Americans living or filing abroad.
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August 3, 2026Foreign Pensions and U.S. Tax: A Practical Review for Expats
How Americans abroad should map foreign pension plans, employer contributions, distributions, treaties, PFICs, trusts, and information reporting.
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August 3, 2026PFIC Excess Distribution Method: Section 1291 Explained
Learn how the PFIC excess-distribution method works, when the section 1291 rules can apply, and why Form 8621 elections require a holding-period review.
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August 3, 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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August 3, 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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August 3, 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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July 31, 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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July 31, 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.
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July 31, 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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July 30, 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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July 30, 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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July 30, 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.