什麽是8621表格？
8621表格是美國國稅局(IRS)針對直接或間接持有被動外國投資公司(PFIC)股份的美國納稅人制定的申報機制。該表格用於申報所有權詳情、分配情況、處置收益以及任何生效的申報選擇。
PFIC是指符合美國國稅局第1297條規定的兩項年度測試之一的外國公司：
- 收入測試：公司課稅年度總收入的75%或以上為被動收入。
- 資產測試：公司平均價值的50%或以上資產產生或持有以產生被動收入。
如果外國公司符合該納稅年度的任一條件，則PFIC規則可適用於任何美國股東。通常情況下，當觸發申報條件時，每個PFIC和每個納稅年度都需要單獨填寫一份8621表格。
僅持有股份就可能觸發申報。即使您沒有獲得收入或出售股份，也可能需要填寫8621表格——即使在非營利年份，第1298(f)條規定的兜底年度報告規則也可能適用。
美國註冊會計師 羅霞 提醒您，如果PFIC收入被少報，則可能適用第6662條規定的20%的標準準確性相關罰款。當PFIC持股與8938表義務重疊時，8621表罰款風險會加劇－漏報8938表可能會根據第6038D條觸發10,000美元的初始罰款。
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What is Form 8621?
Form 8621 is a reporting mechanism established by the Internal Revenue Service (IRS) for U.S. taxpayers who directly or indirectly hold shares in a Passive Foreign Investment Company (PFIC). The form is used to report ownership details, distributions, disposition gains, and any valid reporting elections.
A PFIC refers to a foreign corporation that meets either of two annual tests under Section 1297 of the Internal Revenue Code:
Income Test: 75% or more of the corporation’s gross income for the taxable year is passive income.
Asset Test: 50% or more of the average value of the corporation’s assets produce, or are held to produce, passive income.
If a foreign corporation satisfies either condition for a tax year, PFIC rules apply to any U.S. shareholder. Typically, when filing conditions are triggered, a separate Form 8621 must be completed for each PFIC and for each tax year.
Simply holding shares can trigger reporting requirements. Even if you receive no income or do not sell any shares, you may still need to file Form 8621—the catch-all annual reporting rule under Section 1298(f) can apply even in non-profitable years.
USCPA Luo Xia reminds you that if PFIC income is understated, a standard 20% accuracy-related penalty under Section 6662 may apply. When PFIC holdings overlap with Form 8938 reporting obligations, the penalty risk escalates—failure to report Form 8938 can trigger an initial penalty of $10,000 under Section 6038D.
If you have any questions or need further help, please contact us at the USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com
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(USTAX Service LLC)