# Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Correcting Amendment
> **IRS** · Correcting amendment. · Published 2020-05-06 · Effective 2020-05-06 · 85 FR 26848
## Document
- **Document number:** 2020-08113
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 26848
- **CFR reference:** 26 CFR 1
- **Publication date:** 2020-05-06
- **Effective date:** 2020-05-06
- **Treasury docket:** TD 9806
## Abstract

This document contains corrections to Treasury Decision 9806, which was published in the Federal Register on Wednesday, December 28, 2016. Treasury Decision 9806 contained final regulations that provided guidance on determining ownership of a passive foreign investment company (PFIC) and on certain annual reporting requirements for shareholders of PFICs to file Form 8621, "Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund."

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/05/06/2020-08113/definitions-and-reporting-requirements-for-shareholders-of-passive-foreign-investment-companies)
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