Table of Contents

• General Instructions
  • Purpose of Form
  • Who Must File
    • Exceptions To Filing
  • Joint Returns
  • Additional Reporting Information
  • When and Where To File
  • Who Must Sign
  • Inconsistent Treatment of Items
  • Penalties
    • Reasonable cause.
  • Definitions
    • Distribution
    • Foreign Trust and Domestic Trust
    • Grantor
    • Grantor Trust
    • Gratuitous Transfer
    • Gross Reportable Amount
    • Gross Value
    • Guarantee
    • Nongrantor Trust
    • Obligation
    • Owner
    • Property
    • Qualified Obligation
    • Related Person
    • Reportable Event
    • Responsible Party
    • U.S. Agent
    • U.S. Beneficiary
    • U.S. Person
    • U.S. Transferor
• Specific Instructions
  • Period Covered
  • Item A—Initial Return, Final Return, Amended Return
  • Identifying Information
  • Part I—Transfers by U.S. Persons to a Foreign Trust During the Current Tax Year
    • Schedule A—Obligations of a Related Trust
    • Schedule B—Gratuitous Transfers
    • Schedule C—Qualified Obligations Outstanding in the Current Tax Year
  • Part II—U.S. Owner of a Foreign Trust
  • Part III—Distributions to a U.S. Person From a Foreign Trust During the Current Tax Year
    • Line 24, column (c).
    • Line 25, column (e).
    • Schedule A—Default Calculation of Trust Distributions
    • Schedule B—Actual Calculation of Trust Distributions
    • Schedule C—Calculation of Interest Charge
  • Part IV—U.S. Recipients of Gifts or Bequests Received During the Current Tax Year From Foreign Persons
• Instructions for Form 3520 - Notices
  • Privacy Act and Paperwork Reduction Act Notice.
• Instructions for Form 3520 - Additional Material