OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund

OMB 1545-1002 · TREAS/IRS.

OMB 1545-1002

Form 8621 is filed by a U.S. shareholder who owns stock in a foreign investment company. The form is used to report income, make an election to extend the time for payment of tax, and to pay an additional tax and interest amount. Form 8621-A is used by shareholders of a former Passive Foreign Investment Company (PFIC) or a Section 1297(e) PFIC to make a late purging election under IRC Section 1298(b)(1) to terminate their subjection to taxation under Section 1291. The IRS uses Form 8621 and Form 8621-A to determine if these shareholders have correctly reported amounts of income, made the election correctly, and have correctly computed the additional tax and interest amount.

The latest form for Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund expires 2028-05-31 and is listed under ICR 202502-1545-002.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form 8621 Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing FundForm
Form 8621 Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing FundForm
Form 8621-A Late Deemed Dividend or Deemed Sale Election by a Passive Foreign Investment CompanyForm
Form 8621-A Late Deemed Dividend or Deemed Sale Election by a Passive Foreign Investment CompanyForm
Form 8621 and Form 8621-A - Responses to Comment Letters - Final.docxSupplementary Document
OMB control number 1545-1002 - Submission by SEAT.docx (document unavailable)Public Comments
OMB control number 1545-1002_Form 8621 Comments.pdfPublic Comments
DA 8621-OMB Comment 2024-v2.pdfPublic Comments
ACA Comments on OMB 1545-1004 (Form 8821 and Form 8821-A) PFIC 241119.pdfPublic Comments
1545-1002 PRA comments - FINAL.xlsxPublic Comments
SS_1545-1002 (2025)-5-2-2025.docxSupporting Statement A
SS_1545-1002 (2025).docxSupporting Statement A
Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund Form
Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund Form
Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund Instruction
Late Deemed Dividend or Deemed Sale Election by a Passive Foreign Investment Company Form
Late Deemed Dividend or Deemed Sale Election by a Passive Foreign Investment Company Form
Late Deemed Dividend or Deemed Sale Election by a Passive Foreign Investment Company Instruction

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202502-1545-002 Revision of a currently approved collection 2025-02-28
202203-1545-003 Revision of a currently approved collection 2022-03-08 Comment filed on proposed rule and continue
202109-1545-003 Extension without change of a currently approved collection 2021-12-31 Approved without change
201805-1545-007 Revision of a currently approved collection 2018-10-22 Approved without change
201409-1545-026 Reinstatement with change of a previously approved collection 2015-03-18 Approved without change
201109-1545-031 Revision of a currently approved collection 2011-12-28 Approved without change
200810-1545-002 Extension without change of a currently approved collection 2008-11-20 Approved without change
200603-1545-035 No material or nonsubstantive change to a currently approved collection 2006-03-28 Approved without change
200510-1545-006 Extension without change of a currently approved collection 2005-10-03 Approved without change
200210-1545-028 Extension without change of a currently approved collection 2002-10-23 Approved without change
199910-1545-009 Extension without change of a currently approved collection 1999-10-20 Approved without change
199902-1545-011 No material or nonsubstantive change to a currently approved collection 1999-02-01 Approved without change
199812-1545-044 No material or nonsubstantive change to a currently approved collection 1998-12-17 Approved without change
199611-1545-026 No material or nonsubstantive change to a currently approved collection 1996-11-19 Approved without change
199611-1545-009 Extension without change of a currently approved collection 1996-11-21 Approved without change
199311-1545-014 Revision of a currently approved collection 1993-11-17 Approved without change
199105-1545-023 No material or nonsubstantive change to a currently approved collection 1991-05-31 Approved with change
199102-1545-018 Revision of a currently approved collection 1991-02-21 Approved without change
198904-1545-092 No material or nonsubstantive change to a currently approved collection 1989-04-28 Approved with change
198811-1545-019 No material or nonsubstantive change to a currently approved collection 1988-11-29 Approved with change
198807-1545-024 Revision of a currently approved collection 1988-07-28 Approved without change
198803-1545-014 No material or nonsubstantive change to a currently approved collection 1988-03-02 Approved with change
198802-1545-022 No material or nonsubstantive change to a currently approved collection 1988-02-11 Approved with change
198712-1545-020 No material or nonsubstantive change to a currently approved collection 1987-12-23 Approved with change
198711-1545-026 No material or nonsubstantive change to a currently approved collection 1987-11-30 Approved with change
198707-1545-010 New collection (Request for a new OMB Control Number) 1987-07-06 Approved without change

OMB Details

Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund

Federal Enterprise Architecture: General Government - Taxation Management

Information collection instruments
FormNameElectronic accessType
Form 8621Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing FundFillable PrintableForm

Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.