Investment identification
- Fund or investment name
- Country
- Brokerage or account
- Statements
Client resource
PFIC & Foreign Investment Document Checklist
If you hold foreign mutual funds, foreign ETFs or other foreign investment products, provide complete investment information so Evening Star can determine what additional review may be necessary.
Historical information
- Acquisition date
- Original cost
- Additional purchases
- Sales
- Distributions
- Year-end values
Fund information
- PFIC Annual Information Statement, if available
- Fund reports
- Other relevant documentation
Prior reporting
- Prior Forms 8621
- Prior U.S. returns
- Previous elections where known
Do not assume that an ordinary-looking foreign mutual fund receives the same U.S. tax treatment as a U.S. mutual fund.