Table of Contents

• Instructions for Form 3520-A - Introductory Material
  • What's New
• General Instructions
  • Purpose of Form
  • Who Must File
  • When and Where To File
  • Who Must Sign
  • Penalties
  • Definitions
    • Distribution
    • Foreign Trust and Domestic Trust
    • Grantor
    • Grantor Trust
    • Gross Value
    • Nongrantor Trust
    • Owner
    • Property
    • U.S. Agent
    • U.S. Beneficiary
    • U.S. Person
• Specific Instructions
  • Period Covered
  • Initial Return, Final Return, Amended Return
  • Part I—General Information
  • Part II—Foreign Trust Income Statement
    • Income
    • Expenses
  • Part III—Foreign Trust Balance Sheet
  • Foreign Grantor Trust Owner Statement
    • Statement of Foreign Trust Income Attributable to U.S. Owner
  • Foreign Grantor Trust Beneficiary Statement
• Instructions for Form 3520-A - Notices
  • Paperwork Reduction Act Notice.