United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2016_register executive 2016-12-28 article Rules and Regulations D09002ee1c7f307ae D09002ee1c7f30853 United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains final regulations that provide guidance on determining ownership of a passive foreign investment company (PFIC) and on certain annual reporting requirements for shareholders of PFICs to file Form 8621, "Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund." In addition, the final regulations provide guidance on an exception to the requirement for certain shareholders of foreign corporations to file Form 5471, "Information Return of U.S. Persons with Respect to Certain Foreign Corporations." The regulations finalize proposed regulations and withdraw temporary regulations published on December 31, 2013. The final regulations affect United States persons that own interests in PFICs, and certain United States shareholders of foreign corporations. 81 FR 95459 https://www.govinfo.gov/app/details/FR-2016-12-28/2016-30712 2016-30712 fr28de16-13 RIN 1545-BK66 4830-01-P TD 9806 https://www.govinfo.gov/app/details/FR-2016-12-28/2016-30712 https://www.govinfo.gov/content/pkg/FR-2016-12-28/html/2016-30712.htm https://www.govinfo.gov/content/pkg/FR-2016-12-28/pdf/2016-30712.pdf Income Taxes Reporting and Recordkeeping Requirements 12 p. 95459 95470 81 FR 95459 Title 26 Part 1 26 CFR Part 1 RIN 1545-BK66 Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Federal Register Vol. 81, Issue RULE 2016-30712 DEPARTMENT OF THE TREASURY Internal Revenue Service 2016-12-28 TD 9806 4830-01-P 2016-30712 Final regulations and removal of temporary regulations.

This document contains final regulations that provide guidance on determining ownership of a passive foreign investment company (PFIC) and on certain annual reporting requirements for shareholders of PFICs to file Form 8621, "Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund." In addition, the final regulations provide guidance on an exception to the requirement for certain shareholders of foreign corporations to file Form 5471, "Information Return of U.S. Persons with Respect to Certain Foreign Corporations." The regulations finalize proposed regulations and withdraw temporary regulations published on December 31, 2013. The final regulations affect United States persons that own interests in PFICs, and certain United States shareholders of foreign corporations.

Effective Date: These regulations are effective on December 28, 2016. Jeffery G. Mitchell at (202) 317-6934 (not a toll-free number). Income Taxes Reporting and Recordkeeping Requirements Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies , www.regulations.gov Vol. 81, no. 249 Office of the Federal Register, National Archives and Records Administration 2016-12-28 continuing daily deposited born digital 465 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2016-12-28 P0b002ee19328d71c 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr28de16 https://www.govinfo.gov/app/details/FR-2016-12-28 https://www.govinfo.gov/content/pkg/FR-2016-12-28/pdf/FR-2016-12-28.pdf https://www.govinfo.gov/content/pkg/FR-2016-12-28/xml/FR-2016-12-28.xml fdlp 95397 95851 DGPO 2016-12-28 2024-06-01 FR-2016-12-28 machine generated eng FR FR-2016-12-28 81 249