PFIC Calculator – Default Taxation Under Section 1291

PFIC Configuration Instructions

PFIC Date Range

(Optional) Set start and end dates only if calculating for a specific period.

Foreign Tax Credit

(Optional) Enter total foreign tax paid for this PFIC in the selected year.

Ending Balance

(Optional) Enter the year-end value of your PFIC holding, if any.

Transaction CSV Upload

Required. Upload complete transaction history since first acquisition.
CSV must include: Date, Details, Units, Value.

Transaction Data

CSV must contain: Date, Details, Units, Value template.csv

Disclaimer

This PFIC calculator is based on the developer's interpretation of IRS Section 1291 and is provided "as is", with no guarantees.

The user is solely responsible for input accuracy, interpretation of results, and any filing decisions.

No data is stored permanently. Please download reports immediately after generation.

The developer assumes no liability for any errors, omissions, or consequences from use of this tool.

If you encounter issues or have suggestions, feel free to contact the developer.

By clicking the "Calculate" button, you confirm that you understand and accept the above terms.