Reference-case status
The PFIC cases are candidate examples, not “correct filed returns.” They are deterministic and internally tested, but remain CANDIDATE_UNREVIEWED. There is no budget or plan to commission paid professional validation. Contributors can help by independently reproducing a case, publishing their method, and documenting disagreements. Professional review is optional if a qualified collaborator volunteers or future funding becomes available.
See the included volunteer validation guide for the review steps and status labels.
Primary sources: Form 8621 (December 2025) and the IRS instructions.