Legal Disclaimer

8621Calculator.com is an independently developed software tool designed to assist users in tax calculation and preparation tasks related to IRS Form 8621, including computations under IRC §1291 and §1296.

1. No Tax or Legal Advice

8621Calculator.com does not provide tax advice, legal advice, or filing advice.

• All outputs are computational results only
• No content constitutes professional advice
• Use of this site does not create any advisory, fiduciary, or professional relationship

2. No Affiliation or Endorsement

8621Calculator.com is not affiliated with:

• The IRS or any tax authority
• Any CPA, EA, law firm, or professional organization

References to statutes or IRS instructions are for implementation and educational purposes only.

3. Interpretation Variance

PFIC regulations and Form 8621 instructions are subject to varying interpretations.

The 8621Calculator.com algorithm follows a specific, transparent computational logic. Its results may differ from:

• Interpretations adopted by individual IRS agents
• Interpretations used by other tax software
• Interpretations preferred by tax professionals

Differences in interpretation do not indicate an error.

4. Legislative and Regulatory Changes

Tax laws, regulations, and administrative guidance may change.

8621Calculator.com does not guarantee that the software reflects:

• The most recent legislative amendments
• Private letter rulings
• Informal or unpublished IRS positions

Users are responsible for assessing applicability to their filing year.

5. User Responsibility

By using 8621Calculator.com, you acknowledge that:

• You are solely responsible for your tax return
• You are solely responsible for filing decisions and signatures
• You accept full responsibility for filing outcomes

If you are unwilling to personally accept filing responsibility, this tool is not intended for you.

6. No Audit Defense or Representation

Use of 8621Calculator.com does not include:

• Audit defense
• IRS representation
• Correspondence handling
• Advocacy services

7. Accuracy, Errors, and Refunds

The software is provided “as is”.

If a demonstrable calculation error attributable to the software is identified:

• A refund may be issued at the developer’s discretion
• The algorithm may be corrected and improved

No warranty is created by such actions.

8. Limitation of Liability

To the maximum extent permitted by law, the developer shall not be liable for:

• Tax assessments or penalties
• Audit outcomes
• Filing acceptance or rejection
• Indirect or consequential damages

9. Acceptance of Terms

By using this website, you acknowledge that you have read, understood, and agreed to this Legal Disclaimer.