This section lists the table of contents for § 1.1298–1T. § 1.1298–1T Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company (temporary). (a) Overview. (b) Requirement to file. (1) General rule. (2) Additional requirement to file for certain indirect shareholders. (i) General rule. (ii) Exception to indirect shareholder reporting for certain QEF inclusions and MTM inclusions