@anjanr73 The best I can gather on EPF scheme is that it behaves very much like a retirement account in the USA, in that there is no taxation till retirement eligibility or five years whichever is longer. Also , while you can borrow against the balance in the account, you are not allowed to withdraw except in special situations. Thus I would deem that the account contents are not available to you ( constructive receipt ) and therefore you do not report growth in the fund till distribution ( and if you are still a resident in the USA). Also note that US may not recognize the tax advantaged treatment given to EPF contributions nor the employer's contribution thus when you take distribution it may be treated like a pension distribution with zero employee basis ( will need to read-up on US-India tax treaty). For 2019 tax year you do not report the growth ( the interest on your and employer's contributions).
Namaste
pk
