{
  "id": "DEF_PFIC_TAX_PAYMENT",
  "name": "Election to Extend Time for Payment of Tax on Undistributed Earnings",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available for undistributed PFIC earnings included in income under Section 1293, provided the fund is not also a CFC under Section 951.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Taxpayers can elect to defer the payment of tax on their share of QEF earnings that have not yet been distributed by the fund, subject to an interest charge.",
  "irc_reference": "IRC §1294",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}