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PFIC input templates (one tab per method)
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Make one copy of the relevant tab per fund; one Form 8621 per fund.
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Yellow cells with blue text = inputs. White/green cells = formulas (do not overwrite).
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QEF: needs the fund's PFIC Annual Information Statement (AIS). MTM: needs year-end market price. 1291: needs distribution history + holding period.
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All amounts in USD. Convert foreign-currency amounts at the appropriate rate before entering.
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Sample numbers are illustrative only; replace them.
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MTM and 1291 tabs are simplified (average-cost basis, sales assumed after purchases in the year). Adjust for specific facts.
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1291 interest is an ESTIMATE using one annual rate; Form 8621 requires quarterly IRS underpayment rates. Top-rate table: verify before use.
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Fund identity and classification
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Legal name in Native language and English translation
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Fund code / ticker / ISIN / internal product ID
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Fund manager / sponsor
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Fund legal address
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Country and legal form of the fund
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Fund tax year start and end date
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Fund share class
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Confirmed PFIC status and supporting source
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U.S. tax regime selected: §1291, QEF, or §1296 MTM
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Whether Form 8938 is filed and whether this Form 8621 will be counted in Form 8938 Part IV
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Ownership and year-end values
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Taxpayer and, if applicable, spouse ownership
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Direct versus indirect ownership
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Exact dates acquired during the current tax year
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Acquisition dates before the current year
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Units/shares acquired, disposed of, and held at year-end
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Beginning and ending units/shares by lot
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December 31 units/shares held
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December 31 NAV per unit and total FMV
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Appropriate USD exchange rate and source/date
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Actual calendar-year maximum value, if needed for FBAR/Form 8938
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Annual transaction data
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Every purchase/subscription: date, units, amount, fees, currency
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Every redemption/sale: date, units, proceeds, fees, currency
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Every cash distribution: payment date, gross amount, withholding, currency
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Reinvested distributions: date, amount, units issued, NAV
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Year-end adjusted basis and its calculation
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Opening adjusted basis and prior-year basis adjustments
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Whether the fund was held before the taxpayer became a U.S. person
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