After you file

Someone said that you don't need to file it with the return. It would be nice to see that documented somewhere. What I see in the 8621 instructions is:

 

When and Where To File
Attach Form 8621 to the shareholder's tax return (or, if applicable, partnership or exempt organization return) and file both by the due date, including extensions, of the return at the Internal Revenue Service Center where the tax return is required to be filed.
If you are not required to file an income tax return or other return for the tax year, file Form 8621 directly with the Internal Revenue Service Center, Ogden, UT [social security number removed].

 

Every year I have to file a paper return.