Internal Revenue Service United States Department of the Treasury

Instructions for 
Form 3520-A (2012)

Annual Information Return of Foreign TrustWith a U.S. Owner

Section references are to the Internal Revenue Code unless otherwise noted.

2012


Table of Contents

  • General Instructions
    • Future Developments
    • 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.
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