你有買台灣 ETF 嗎？小心要申報美國 Form 8621！
只要你是 美國稅務居民（包含報 1040、綠卡持有人、長期住美者），而你又有投資台灣 ETF，這篇一定要看！
1.台灣 ETF 幾乎都是 PFIC！
IRS 規定：只要 ETF 收入主要來自利息、股息或資本利得，就會被列為「被動外國投資公司（PFIC）」。
→台灣、愛爾蘭、盧森堡等地 ETF 幾乎都中標。
2.你可能需要申報 Form 8621 的 4 種情況：
(1) 有賣出台灣 ETF（不管有沒有賺）
(2) 有收到股息或配息
(3) 單檔市值超過 $25,000（夫妻共 $50,000）
(4) 你做了 QEF 或 MTM 課稅選擇
→ 以上任一成立，就建議申報 Form 8621！
3. 什麼人不用申報？
• 非美國稅務居民（如報 1040NR）
• ETF 市值低、沒賣出也沒配息
• 持有美國本土 ETF（如 Vanguard 或 iShares 美國版）
美國註冊會計師 羅霞 提醒您，Form 8621 計算麻煩，報錯會被補稅還可能被罰！建議找專業 CPA 協助。
如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美稅服務有限公司 USTAX Service LLC)
Do You Own Taiwan ETFs? You Might Need to File IRS Form 8621!
If you’re a U.S. tax resident (including 1040 filers, green card holders, or long-term residents) and you invest in Taiwan-based ETFs, read this carefully!
1. Most Taiwan ETFs Are Considered PFICs
According to the IRS:
If a fund earns most of its income from passive sources (interest, dividends, capital gains), it is classified as a Passive Foreign Investment Company (PFIC).
→Most ETFs based in Taiwan, Ireland, Luxembourg, etc., fall under this category.
2. You May Need to File Form 8621 If Any of the Following Apply:
(1) You sold your Taiwan ETF (gain or loss doesn’t matter)
(2) You received dividends or distributions
(3) The ETF’s market value exceeds $25,000 (or $50,000 jointly)
(4) You made a QEF or MTM election for the investment
→ If any of these apply, filing Form 8621 is recommended!
3. When You Might Be Exempt:
• You’re a non-resident alien (NRA) and file Form 1040NR
• Your ETF holdings are small, not sold, and didn’t pay distributions
• You only hold U.S.-domiciled ETFs (e.g., U.S. versions of Vanguard or iShares)
USCPA Luo Xia reminds you that Form 8621 is complex. It may involve multi-year lookback taxes and interest charges. Filing it wrong could lead to penalties. Always consult a qualified CPA!
If you have any questions or need further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)