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  <!-- Homepage -->
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    <loc>https://pficreport.com/</loc>
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  <!-- Countries Section -->
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    <loc>https://pficreport.com/countries/</loc>
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  <url>
    <loc>https://pficreport.com/countries/new-zealand-kiwisaver-pfic-us-tax</loc>
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  <url>
    <loc>https://pficreport.com/countries/australia-superannuation-us-tax</loc>
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  <url>
    <loc>https://pficreport.com/countries/canadian-form-8621</loc>
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  <url>
    <loc>https://pficreport.com/countries/uk-pfic-isa-oeic</loc>
    <lastmod>2026-05-09T09:00:00+12:00</lastmod>
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  <!-- Form 8621 Section -->
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    <loc>https://pficreport.com/form-8621/</loc>
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  <url>
    <loc>https://pficreport.com/form-8621/pfic-fx-translation-rules</loc>
    <lastmod>2026-05-09T09:00:00+12:00</lastmod>
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  <url>
    <loc>https://pficreport.com/form-8621/form-8621-filing-requirements</loc>
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  <url>
    <loc>https://pficreport.com/form-8621/line-15e</loc>
    <lastmod>2026-05-09T09:00:00+12:00</lastmod>
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  <url>
    <loc>https://pficreport.com/form-8621/line-16a-statement</loc>
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  <url>
    <loc>https://pficreport.com/form-8621/1291-excess-distribution-calculation</loc>
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  <url>
    <loc>https://pficreport.com/form-8621/1296-mtm-calculation</loc>
    <lastmod>2026-05-09T09:00:00+12:00</lastmod>
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  <url>
    <loc>https://pficreport.com/form-8621/1295-qef-calculation</loc>
    <lastmod>2026-05-09T09:00:00+12:00</lastmod>
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  <url>
    <loc>https://pficreport.com/form-8621/qef-online-calculator</loc>
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  <url>
    <loc>https://pficreport.com/form-8621/1291-vs-mtm-vs-qef</loc>
    <lastmod>2026-05-09T09:00:00+12:00</lastmod>
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  <!-- About & Legal -->
  <url>
    <loc>https://pficreport.com/about/</loc>
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  <url>
    <loc>https://pficreport.com/legal/</loc>
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