Go to www.irs.gov/Form8621 for instructions and the latest information.
Part III: all QEF shareholders complete lines 6a through 7c.
Election B: complete lines 8 and 9 only if you are making a section 1294 election (Election B) for the current tax year.
Part IV: subtract line 10b from line 10a; if a gain, do not complete lines 11 and 12; if a loss, go to line 11.
Part VI: complete a separate column for each outstanding election.
| Question | Answer |
|---|---|
| Form Name | Form 8621 |
| Form Length | 4 pages |
| Fillable? | Yes |
| Fillable fields | 173 |
| Avg. time to fill out | 29 min |
| Edition | December 2025 |
| Issuing agency | Department of the Treasury Internal Revenue Service |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | Form 8621, 8621, IRS Form 8621, Form 8621 instructions, PFIC, QEF |
| Official source | Form 8621 (Rev December 2025), Department of the Treasury Internal Revenue Service |
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