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Could my foreign investment be a PFIC?

Check the foreign-issuer, passive-income, and passive-asset facts that trigger a Form 8621 review.

Tax year 2025. This working tool is available to use, but this page is not included in search results until its standalone guide passes the content and review gate.

Read the FBAR and foreign asset reporting guide

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Check whether a foreign investment should move to a PFIC review before you prepare the rest of your return.

What did you own during 2025?

Continue in the interactive tool