Free Professional Tool

PFIC Tax Impact Calculator

Compare the three PFIC tax regimes side by side — Default Section 1291, Mark-to-Market, and QEF elections — to understand their impact on your foreign investment holdings.

PFIC Details

Investment & tax rate assumptions

Investment
$

Original purchase price of the PFIC shares

$

Current value or sale proceeds

Number of full years held

$

Annual dividends or distributions received (if any)

Tax Rates
QEF Allocation

Percent of QEF earnings treated as ordinary income (remainder is capital gain)

Ready to Compare PFIC Regimes

Enter your PFIC investment details to compare the tax impact of the Default, Mark-to-Market, and QEF regimes side by side.

Frequently Asked Questions

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PFIC Taxation Requires Expert Guidance

PFIC rules are among the most punitive in the tax code. Let our CPAs with 20+ years of experience review your Form 8621 or prepare the supporting workpapers.