Webcast: Americans Abroad: Passive Foreign Investment Companies (Form 8621) (CAAAITP16)
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PFIC tax and reporting rules can be complicated and confusing. Determine whether you have PFIC and understand rules that apply, such as qualified electing fund, mark-to-market election and excess distribution regime under IRC Sec. 1291. We'll also cover Form 8621 and unusual situations that trigger the PFIC reporting requirements.

2/9/2016
When: 02/09/2016
12:30 PM until 1:30 PM
Where: Webcast
Louisiana
United States
Presenter: Philip D. Hodgen Esq, LLM


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Registration Fees
Members $35
Non-Members $50

CPE: 1 hours
Level: Overview
Vendor: CalCPA
Category: Taxation
Prerequisites: None
Advanced prep: None

Who should attend: Tax practitioners advising U.S. taxpayers on foreign tax issues or preparing income tax returns for Americans abroad.

PFIC tax and reporting rules can be complicated and confusing. Determine whether you have PFIC and understand rules that apply, such as qualified electing fund, mark-to-market election and excess distribution regime under IRC Sec. 1291. We'll also cover Form 8621 and unusual situations that trigger the PFIC reporting requirements.

Objectives

  • Identify a PFIC
  • Recognize Form 8621 and PFIC taxation and reporting requirements


Major Topics
  • Passive Foreign Investment Companies (PFICs)
  • Income tax consequences
  • Form 8621 preparation