Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
U.S. persons (and executors of estates of U.S. decedents) file Form 3520 to report:
- Certain transactions with foreign trusts,
- Ownership of foreign trusts under the rules of sections Internal Revenue Code 671 through 679, and
- Receipt of certain large gifts or bequests from certain foreign persons.
A separate Form 3520 must be filed for transactions with each foreign trust.
Form 3520-A is the annual information return of a foreign trust with at least one U.S. owner. The form provides information about the foreign trust, its U.S. beneficiaries, and any U.S. person who is treated as an owner of any portion of the foreign trust.
Current Products
Form 3520
Instructions for Form 3520 (HTML)Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner
Instructions for Form 3520-A (HTML)
Other Items You May Find Useful:
Publication 542, Corporations
Form 1041, U.S. Income Tax Return for Estates and Trusts
Form 8891, U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans
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