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July 2017 International Tax Lunch: Form 8621: Mark-to-Market and QEF Basics

Form 8621: Mark-to-Market and QEF Basics

Passive foreign investment companies (PFICs) have a notoriously punitive tax treatment. Fortunately, there are two different elections that may be made to reduce tax. Learn how the Mark-to-Market and QEF elections can provide a better tax result than the default treatment, when those elections may be used and how to perform the necessary calculations and prepare Form 8621.

Presenter: Debra Rudd

Materials: Dropbox