---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-26-019870"
form_type: "8-K"
ticker: "BDCI"
cik: "0002042292"
company_name: "BTC Development Corp."
filed_at: "2026-02-24T23:59:59+00:00"
generated_at: "2026-05-16T00:55:50.711480+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.1
calibrated_materiality_score: 0.1
confidence: "high"
source: SEC EDGAR
---

# BTC Development Corp. provides 2025 PFIC annual statement for QEF election

## Summary
- PFIC ordinary earnings per share for 2025: $0.0010364990; no net capital gains.
- No cash or property distributions during the fiscal year ended December 31, 2025.
- Statement enables U.S. shareholders to make a Qualified Electing Fund election under IRC Section 1295.
- Company may be classified as a passive foreign investment company for U.S. tax purposes.

## SEC filing metadata
- accession: 0001213900-26-019870
- form_type: 8-K
- ticker: BDCI
- cik: 0002042292
- company_name: BTC Development Corp.
- filed_at: 2026-02-24T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.1
- calibrated_materiality_score: 0.1
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/2042292/000121390026019870/0001213900-26-019870-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/2042292/000121390026019870/ea0277884-8k_btc.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-019870
- JSON: https://secwatch.observer/filing/0001213900-26-019870.json
- Plain text: https://secwatch.observer/filing/0001213900-26-019870.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.