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                    IRS FORM 8621 DIY TAXPAYER FILING GUIDE
                         https://8621calculator.com
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Tax Year: 2023
Regime:   Section 1291 (Excess Distribution Regime)

All PFIC mathematical calculations (FIFO cost basis, holding period allocations,
125% distribution thresholds, and §1291 interest) have been computed.

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STEP 1: REPLACE ALL "[FILL..." PLACEHOLDERS IN PDF
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Before filing, open Form 8621 PDF (and the Statement PDF if you attach it).
You must replace all bracketed blue placeholders starting with "[FILL"
(e.g., [FILL/REPLACE: SHAREHOLDER NAME], [FILL/REPLACE: SSN/ITIN],
[FILL/REPLACE: PFIC NAME], and [FILL/REPLACE: EIN/REF ID]).

* REFERENCE ID (EIN/REF ID): If your foreign fund has no U.S. EIN, enter an
  alphanumeric Reference ID (e.g. PFICVAS001, letters and numbers only,
  NO hyphens, spaces, or symbols). You MUST use the exact same Reference ID
  consistently every year for that PFIC!

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STEP 2: WHICH LINE 16A STATEMENT TO ATTACH?
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• Condensed Statement (Form_8621_Line_16a_Statement_Condensed_*.pdf):
  Designed to serve as the filed Line 16a continuation statement attached
  to your paper Form 8621.

• Full Statement (Form_8621_Line_16a_Statement_*.pdf):
  Detailed computational workpaper. Retain in your permanent records for
  audit substantiation.
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STEP 3: COMPLETE TURBOTAX & DIY PAPER FILING GUIDE (READ ONLINE)
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For detailed instructions, Form 1040 line transfer mapping (16b, 16e, 16f),
green tabs roadmap, and IRS paper return collation/mailing order, see:

  https://8621calculator.com/docs/user-guide/turbotax-diy-paper-filing-pfic-8621-guide

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FOR CCH AXCESS™ / PROSYSTEM FX® USERS
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If you or your CPA use CCH Axcess™ Tax or CCH ProSystem fx®:
• Import the included `CCH_*.xlsx` file directly into Form 8621.
• Complete import walkthrough and field mapping instructions:
  https://8621calculator.com/docs/user-guide/cch-axcess-pfic-8621-guide

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FILE INVENTORY IN THIS ARCHIVE
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• 260929_081208_2023_Pfic_1291.xlsx
  Master calculation workpapers detailing lot-by-lot cost basis, transaction
  matching, exchange rates, and statutory excess distribution formulas.
  (DIY filers: ignore CCH tabs; green tabs are relevant only if present).

• Form_8621_TY2023*.pdf
  Official IRS Form 8621 with Part V (Lines 15a–16f) pre-filled.

• Form_8621_Line_16a_Statement_TY2023*.pdf (Full Version)
  Complete lot-by-lot holding period allocation computational workpaper.

• Form_8621_Line_16a_Statement_Condensed_TY2023*.pdf (Condensed Version)
  Statutory summary allocation schedule for filing attachment.

• CCH_*.xlsx
  Direct import spreadsheet for CCH Axcess™ Tax / CCH ProSystem fx®.

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HELP & DOCUMENTATION
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• DIY & TurboTax Guide: https://8621calculator.com/docs/user-guide/turbotax-diy-paper-filing-pfic-8621-guide
• MTM Guide:            https://8621calculator.com/docs/user-guide/pfic-mtm-1296-form-8621-calculation-guide
• CCH Axcess Guide:     https://8621calculator.com/docs/user-guide/cch-axcess-pfic-8621-guide
• Documentation:        https://8621calculator.com/docs
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