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Louisville Metro Revenue Commission Forms

Louisville Metro Revenue Commission Forms

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Instructions and help about Louisville Metro Revenue Commission Forms

hey there youtube so for this video i wanted to cover irs form 8621 when you're doing a mtm or mark to market election for your pc investment um so i have one slide in front of us here with some of the rules and how this works and then we've got an example 8621 as part of a completed return that we can look at as well so what is the 8621 well 8621 is filed by u.s persons that hold stock in a foreign corporation that's treated as a passive foreign investment company okay so a passive foreign investment company is essentially a foreign corporation that just invests in certain types of passive investments so stocks bonds other types of investments rents royalties things like that so it's not really an active business it's just kind of like um a fund that trades and other securities right so in the us we see this all the time with etfs mutual funds other types of vehicles like that so the 8621 is filed if you're a us person and you're

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