PFIC - L1B first month of US residency

Hello,

As many people on this sub, I got caught up in the PFIC trap. I own several Ireland/EU domiciled ETFs, the total value is about 100k USD. I arrived to the US beginning of March 2026.

1. Since I don’t plan to sell them during my time in the US (L1B are for 5 years max), should I only report them them every year and wait it out?

2. Since this is only my first month here, is it possible to sell them now and buy US equivalent? I’m not sure how much taxes I would pay in this case.

3. I guess PFIC were created to prevent complex tax evasion schemes. Doesn’t IRS take into account that the intend was not to evade taxes, but I simply didn’t know that I will move to the US and moreover in EU you can only buy PFIC classified ETFs.

Thank you.