Form 8621 Filing and Deadlines
Form 8621 rides along with your income tax return. This page lists when and where, with the dates that matter for the 2025 tax year. Confirm every date on irs.gov for your year.
Where and when
- Attach it to your income tax return (Form 1040 for most people) and file both by the due date, including extensions, at the IRS service center where you file the return.
- No return required? Send Form 8621 directly to the IRS in Ogden, Utah.
- One form per PFIC. A separate computation sheet and a separate Part V for each block of shares with a different holding period.
Dates for the 2025 tax year
| Item | Date |
|---|---|
| Return and Form 8621 due | April 15, 2026 |
| Extended due date (with Form 4868 filed on time) | October 15, 2026 |
| Return for 2026 and its Form 8621 | April 15, 2027 (October 15, 2027 if extended) |
| Interest on the section 1291 extra tax | Runs from the due date of each earlier year’s return to the due date of the return for the year of the sale or distribution |
If you are past the extended date, do not wait: late-filing and late-payment charges keep growing until you file and pay. Read about missed years.
The 2025 form
Use the December 2025 revision of Form 8621 for tax year 2025. The IRS lists the current form and instructions on its Form 8621 page. Part V now has space for a three-letter currency code, so amounts in rupees can be shown and converted.
Dates to calendar every year
- January: download December 31 statements and units for every fund.
- February to March: compute events and decide on elections.
- April 15: file, or extend and pay what you expect to owe.
- April 15 as well: FBAR (due April 15, with an automatic extension to October 15) and Form 8938, if they apply to you. See FBARIndia.com.
General educational information. PFIC treatment, elections and reporting depend on individual facts and change over time. Confirm the rules on irs.gov and consult a qualified professional before filing Form 8621 or making any election. This site is an independent guide and is not affiliated with the IRS.