Form 8621 - Information Return By A Shareholder Of A Passive Foreign Investment Company Or Qualified Electing Fund Page 3
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Form 8621 (Rev. 12-2016)
Page
Part V
Distributions From and Dispositions of Stock of a Section 1291 Fund (See instructions.)
Complete a separate Part V for each excess distribution and disposition (see instructions).
15 a
Enter your total distributions from the section 1291 fund during the current tax year with respect to the
applicable stock. If the holding period of the stock began in the current tax year, see instructions
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15a
b
Enter the total distributions (reduced by the portions of such distributions that were excess distributions but
not included in income under section 1291(a)(1)(B)) made by the fund with respect to the applicable stock for
each of the 3 years preceding the current tax year (or if shorter, the portion of the shareholder’s holding period
15b
before the current tax year) .
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c
Divide line 15b by 3. (See instructions if the number of preceding tax years is less than 3.)
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15c
d
Multiply line 15c by 125% (1.25)
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15d
e
Subtract line 15d from line 15a. This amount, if more than zero, is the excess distribution with respect to the
applicable stock. If there is an excess distribution, complete line 16. If zero or less and you did not dispose of
stock during the tax year, do not complete the rest of Part V. See instructions if you received more than one
distribution during the current tax year. Also, see instructions for rules for reporting a nonexcess distribution on
15e
your income tax return
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f
Enter gain or loss from the disposition of stock of a section 1291 fund or former section 1291 fund. If a gain,
complete line 16. If a loss, show it in brackets and do not complete line 16 .
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15f
16 a
If there is a positive amount on line 15e or 15f (or both), attach a statement for each excess distribution and
disposition. Show your holding period for each share of stock or block of shares held. Allocate the excess
distribution or gain to each day in your holding period. Add all amounts that are allocated to days in each tax
year.
b
Enter the total of the amounts determined in line 16a that are allocable to the current tax year and tax years before the
foreign corporation became a PFIC (pre-PFIC years). Enter these amounts on your income tax return as other income
16b
c
Enter the aggregate increases in tax (before credits) for each tax year in your holding period (other than the
16c
current tax year and pre-PFIC years). (See instructions.)
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d
Foreign tax credit. (See instructions.) .
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16d
e
Subtract line 16d from line 16c. Enter this amount on your income tax return as “additional tax.” (See instructions.) .
16e
f
Determine interest on each net increase in tax determined on line 16e using the rates and methods of section
6621. Enter the aggregate amount of interest here. (See instructions.)
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16f
8621
Form
(Rev. 12-2016)
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