什么是8621表格？
8621表格是美国国税局(IRS)针对直接或间接持有被动外国投资公司(PFIC)股份的美国纳税人制定的申报机制。该表格用于申报所有权详情、分配情况、处置收益以及任何生效的申报选择。
PFIC是指符合美国国税局第1297条规定的两项年度测试之一的外国公司：
- 收入测试：公司课税年度总收入的75%或以上为被动收入。
- 资产测试：公司平均价值的50%或以上资产产生或持有以产生被动收入。
如果外国公司符合该纳税年度的任一条件，则PFIC规则可适用于任何美国股东。通常情况下，当触发申报条件时，每个PFIC和每个纳税年度都需要单独填写一份8621表格。
仅持有股份就可能触发申报。即使您没有获得收入或出售股份，也可能需要填写8621表格——即使在非营利年份，第1298(f)条规定的兜底年度报告规则也可能适用。
美国注册会计师 罗霞 提醒您，如果PFIC收入被少报，则可能适用第6662条规定的20%的标准准确性相关罚款。当PFIC持股与8938表义务重叠时，8621表罚款风险会加剧－漏报8938表可能会根据第6038D条触发10,000美元的初始罚款。
如果有其他疑问或者需要更多的帮助，
欢迎来电咨询美国注册会计师罗霞+886980919600
或者E-mail:ustaxproservice@gmail.com
也欢迎造访我公司官网:https://www.ustaxproservice.com
(美税服务有限公司USTAXServiceLLC)
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
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)