Statements (17)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:filingDeadline |
same as the taxpayer's income tax return
|
| gptkbp:filingMethod |
filed annually if applicable
|
| https://www.w3.org/2000/01/rdf-schema#label |
Form 8621
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:officialName |
Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
|
| gptkbp:penalty |
potential loss of statute of limitations on entire tax return
|
| gptkbp:publicLawNumber |
8621
|
| gptkbp:relatedTo |
Passive Foreign Investment Company
Qualified Electing Fund |
| gptkbp:requires |
U.S. persons who are direct or indirect shareholders of a Passive Foreign Investment Company
|
| gptkbp:usedFor |
reporting income from a Passive Foreign Investment Company
making certain elections with respect to a Passive Foreign Investment Company reporting distributions from a Passive Foreign Investment Company |
| gptkbp:website |
https://www.irs.gov/forms-pubs/about-form-8621
|
| gptkbp:bfsParent |
gptkb:US_Taxation_of_International_Income
|
| gptkbp:bfsLayer |
7
|