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Part 3. Submission Processing

Chapter 22. International Error Resolution

Section 19. Foreign Trust System (Cont. 4)

3.22.19  Foreign Trust System (Cont. 4)

3.22.19.13 
Section 08 - Form 3520

3.22.19.13.1  (01-01-2009)
Field 08-A - Name of Trustee (Line 16, column (a))

  1. Field 08-A is a 40-position field that may be present.

  2. See IRM 3.22.19.7.10(2) for correction procedures.

3.22.19.13.2  (01-01-2009)
Field 08-B - Address of Trustee (Line 16, column (b))

  1. Field 08-B is a 35-position field that may be present.

  2. See IRM 3.22.19.6.19(2) for correction procedures.

3.22.19.13.3  (01-01-2009)
Field 08-C - City (Line 16, column (b))

  1. Field 08-C is a 22-position field that may be present.

  2. See IRM 3.22.19.6.20(3) for correction procedures.

3.22.19.13.4  (01-01-2009)
Field 08-D - State (Line 16, column (b))

  1. Field 08-D is a 2-position field that may be present.

  2. See IRM 3.22.19.6.21(2) for correction procedures.

3.22.19.13.5  (01-01-2009)
Field 08-E - ZIP Code (Line 16, column (b))

  1. Field 08-E is a 12-position field that may be present.

  2. See IRM 3.22.19.6.22(2) for correction procedures.

3.22.19.13.6  (01-01-2009)
Field 08-F - Country Code (Line 16, column (b))

  1. Field 08-F is a 2-position field that may be present.

  2. See IRM 3.22.19.6.23(2) for correction procedures.

3.22.19.13.7  (01-01-2009)
Field 08-G - TIN Type (Line 16, column (d))

  1. Field 08-G is a 1-position field that must be present if there is an SSN or ITIN in Field 08-H.

  2. See IRM 3.22.19.6.2(2) for correction procedures.

3.22.19.13.8  (01-01-2009)
Field 08-H - Taxpayer Identification Number (TIN) (Line 16, column (d))

  1. Field 08-H is a 9-position field that may be present.

  2. See IRM 3.22.19.6.16(2) for correction procedures.

3.22.19.13.9  (01-01-2009)
Field 08-I (i) - More Than One Trustee Indicator

  1. Field 08-I (i) is a 1-position field that must be present if there is more than one entry on Line 16 (Fields 08-A through 08-H) or on an attachment.

  2. Valid characters are "1" and blank.

    If... Then...
    Only one entry on Line 16 or on an attachment, Leave Field 08-I blank.
    More than one entry on Line 16 or on an attachment, Enter "1" in Field 08-I.

3.22.19.13.10  (01-01-2009)
Field 08-J - Name of Other Person With Trust Powers (Line 17, column (a))

  1. Field 08-J is a 40-position field that may be present.

  2. See IRM 3.22.19.7.10(2) for correction procedures.

3.22.19.13.11  (01-01-2009)
Field 08-K - Address of Other Person With Trust Powers (Line 17, column (b))

  1. Field 08-K is a 35-position field that may be present.

  2. See IRM 3.22.19.6.19(2) for correction procedures.

3.22.19.13.12  (01-01-2009)
Field 08-L - City (Line 17, column (b))

  1. Field 08-L is a 22-position field that may be present.

  2. See IRM 3.22.19.6.20(3) for correction procedures.

3.22.19.13.13  (01-01-2009)
Field 08-M - State (Line 17, column (b))

  1. Field 08-M is a 2-position field that may be present.

  2. See IRM 3.22.19.6.21(2) for correction procedures.

3.22.19.13.14  (01-01-2009)
Field 08-N - ZIP Code (Line 17, column (b))

  1. Field 08-N is a 12-position field that may be present.

  2. See IRM 3.22.19.6.22(2) for correction procedures.

3.22.19.13.15  (01-01-2009)
Field 08-O - Country Code (Line 17, column (b))

  1. Field 08-O is a 2-position field that may be present.

  2. See IRM 3.22.19.6.23(2) for correction procedures.

3.22.19.13.16  (01-01-2009)
Field 08-P - Description of Powers (Line 17, column (c))

  1. Field 08-P is a 40-position field that may be present.

  2. See IRM 3.22.19.10.3(2) for correction procedures.

3.22.19.13.17  (01-01-2009)
Field 08-Q - TIN Type (Line 17, column (d))

  1. Field 08-Q is a 1-position field that must be present if an SSN or ITIN is in Field 08-R.

  2. See IRM 3.22.19.6.2(2) for correction procedures

3.22.19.13.18  (01-01-2009)
Field 08-R - Taxpayer Identification Number (TIN) (Line 17, column (d))

  1. Field 08-R is a 9-position field that may be present.

  2. See IRM 3.22.19.6.16(2) for correction procedures.

3.22.19.13.19  (01-01-2009)
Field 08-S - More Than One Other Persons With Trust Powers Indicator

  1. Field 08-S is a 1-position field that must be present if there is more than one entry reported on Line 17 or on an attachment.

  2. Valid characters are "1" and blank.

    If... Then...
    Three or fewer entries on Line 17 or on an attachment, Leave Field 08-S blank.
    More than three entries on Line 17 or on an attachment, Enter "1" in Field 08-S.

3.22.19.13.20  (01-01-2009)
Field 08-T - Summary of Trust Agreements and Understandings Checkbox (Line 18a)

  1. Field 08-T is a 1-position field that may be present.

  2. See IRM 3.22.19.11.1(2) for correction procedures.

3.22.19.13.21  (01-01-2009)
Field 08-U - Trust Instrument Submitted Checkbox (Line 18b)

  1. Field 08-U is a 1-position field that may be present.

  2. See IRM 3.22.19.11.1(2) for correction procedures.

3.22.19.13.22  (01-01-2009)
Field 08-V - Memoranda or Letters of Wishes Submitted Checkbox (Line 18c)

  1. Field 08-V is a 1-position field that may be present.

  2. See IRM 3.22.19.11.1(2) for correction procedures.

3.22.19.13.23  (01-01-2009)
Field 08-W - Variances to Original Trust Documents Checkbox (Line 18d)

  1. Field 08-W is a 1-position field that may be present.

  2. See IRM 3.22.19.11.1(2) for correction procedures.

3.22.19.13.24  (01-01-2009)
Field 08-X - Trust Financial Statements Checkbox (Line 18e)

  1. Field 08-X is a 1-position field that may be present.

  2. See IRM 3.22.19.11.1(2) for correction procedures.

3.22.19.13.25  (01-01-2009)
Field 08-Y - Other Trust Documents Checkbox (Line 18f)

  1. Field 08-Y is a 1-position field that may be present.

  2. See IRM 3.22.19.11.1(2) for correction procedures.

3.22.19.14  (01-01-2009)
Section 11- Form 3520

  1. Section 11 alpha field designators, maximum field lengths, titles and locations on the return are as follows:

    Alpha Designator Field Length Title Location on Return
    11-A 1 YES - NO Checkbox: Qualified Obligation Line 19
    11-B 8 Date Line 19(a)1
    11-C 4 Tax Year First Reported Line 19(b)1
    11-D 12 Principal Payments During Year Line 19(c)1
    11-E 12 Interest Payments During Year Line 19(d)1
    11-F 1 YES - NO Checkbox Still Qualified Obligation Line 19(e)1
    11-G 8 Date Line 19(a)2
    11-H 4 Tax Year First Reported Line 19(b)2
    11-I 12 Principal Payments During Year Line 19(c)2
    11-J 12 Interest Payments During Year Line 19(d)2
    11-K 1 YES - NO Checkbox: Still Qualified Obligation Line 19(e)2
    11-L 1 Indicator: More Than Two Obligations Margin, edited to the right of Line 19(e)3

3.22.19.14.1  (01-01-2009)
Field 11-A - "Yes - No" Checkbox: Outstanding Obligation of Related Trust (Line 19)

  1. Field 11-A is a 1-position field that may be present.

  2. See IRM 3.22.19.12.7(2) for correction procedures.

3.22.19.14.2  (01-01-2009)
Field 11-B - Date of Original Obligation (Line 19, column (a))

  1. Field 11-B is an 8-position field that may be present.

  2. See IRM 3.22.19.8.11(2) for correction procedures.

3.22.19.14.3  (01-01-2009)
Field 11-C - Year First Reported (Line 19, column (b))

  1. Field 11-C is a 4-position field that may be present.

  2. Valid characters are numeric (0-9) only and in YYYY format.

  3. Field is invalid if any of the following conditions are present:

    • Less than 4 digits

    • Not in the proper YYYY format

    • It is a future year

  4. Correct incomplete and invalid entries using information on return or on an attachment.

  5. If information is not available, leave field blank.

3.22.19.14.4  (01-01-2009)
Field 11-D - Principal Payments Made During Tax Year (Line 19, column (c))

  1. Field 11-D is a 12-position field that may be present.

  2. See IRM 3.22.19.9.10(2) for correction procedures.

3.22.19.14.5  (01-01-2009)
Field 11-E - Interest Payments Made During Tax Year (Line 19, column (d))

  1. Field 11-E is a 12-position field that may be present.

  2. See IRM 3.22.19.9.10(2) for correction procedures.

3.22.19.14.6  (01-01-2009)
Field 11-F - "Yes - No" Checkbox: Obligation a Qualified Obligation (Line 19, column (e))

  1. Field 11-F is a 1-position field that may be present.

  2. See IRM 3.22.19.11.1(2) for correction procedures.

3.22.19.14.7  (01-01-2009)
Field 11-G - Date of Original Obligation (Line 19, column (a))

  1. Field 11-G is an 8-position field that may be present.

  2. See IRM 3.22.19.8.11(2) for correction procedures.

3.22.19.14.8  (01-01-2009)
Field 11-H - Tax Year First Reported (Line 19, column (b))

  1. Field 11-H is a 4-position field that may be present.

  2. See IRM 3.22.19.14.3(2) for correction procedures.

3.22.19.14.9  (01-01-2009)
Field 11-I (i) - Principal Payments Made During Tax Year (Line 19, column (c))

  1. Field 11-I (i) is a 12-position field that may be present.

  2. See IRM 3.22.19.9.10(2) for correction procedures.

3.22.19.14.10  (01-01-2009)
Field 11-J - Interest Payments Made During Tax Year (Line 19, column (d))

  1. Field 11-J is a 12-position field that may be present.

  2. See IRM 3.22.19.9.10(2) for correction procedures.

3.22.19.14.11  (01-01-2009)
Field 11-K - "Yes - No" Checkbox: Obligation a Qualified Obligation (Line 19, column (e))

  1. Field 11-K is a 1-position field that may be present.

  2. See IRM 3.22.19.11.1(2) for correction procedures.

3.22.19.14.12  (01-01-2009)
Field 11-L - More Than One Qualified Obligations Indicator

  1. Field 11-L is a 1-position field that must be present if there is more than one entry on Line 19 (Fields 11-A through 11-K) or on an attachment.

  2. Valid characters are "1" and blank.

    If... Then...
    Only one entry on Line 19 or on an attachment, Leave Field 11-L blank.
    More than one entry on Line 19 or on an attachment, Enter "1" in Field 11-L.

3.22.19.15  (01-01-2009)
Section 12 - Form 3520

  1. Section 12 alpha field designators, maximum field lengths, titles and locations on the return are as follows:

    Alpha Designator Field Length Title Location on Return
    12-A 40 Name Other Foreign Trust Owners Line 20(a)1
    12-B 35 Street Address Line 20(b)1
    12-C 22 City Line 20(b)1
    12-D 2 State Line 20(b)1
    12-E 12 ZIP Code Line 20(b)1
    12-F 2 Country Code Line 20(c)1
    12-G 1 TIN Type Line 20(d)1, edited after the TIN
    12-H 9 TIN Line 20(d)1
    12-I 9 Relevant Code Section Line 20(e)1
    12-J 1 Indicator: More Than One Entry Margin, right of Line 20(e)2
    12-K 2 Country Code: Trust Created Line 21(a)1
    12-L 2 Country Code: Law Govern Line 21(b)1
    12-M 8 Date Trust Created Line 21(c)1
    12-N 1 YES - NO Checkbox: Copy of 3520-A Line 22
    12-O 12 Gross Value Your Portion of Foreign Trust Line 23

3.22.19.15.1  (01-01-2009)
Field 12-A - Name of Other Foreign Trust Owners (Line 20, column (a))

  1. Field 12-A is a 40-position field that must be present if there is an entry of "1" in Field 01-K.

  2. See IRM 3.22.19.7.10(2) for correction procedures.

3.22.19.15.2  (01-01-2009)
Field 12-B - Street Address of Other Foreign Trust Owners (Line 20, column (b))

  1. Field 12-B is a 35-position field that may be present.

  2. See IRM 3.22.19.6.18(3) and See IRM 3.22.19.6.19(2) for correction procedures.

3.22.19.15.3  (01-01-2009)
Field 12-C - City of Other Foreign Trust Owners (Line 20, column (b))

  1. Field 12-C is a 22-position field that may be present.

  2. See IRM 3.22.19.6.20(3) for correction procedures.

3.22.19.15.4  (01-01-2009)
Field 12-D - State of Other Foreign Trust Owners (Line 20, column (b))

  1. Field 12-D is a 2-position field that may be present.

  2. See IRM 3.22.19.6.21(2) for correction procedures.

3.22.19.15.5  (01-01-2009)
Field 12-E - ZIP Code of Other Foreign Trust Owners (Line 20, column (b))

  1. Field 12-E is a 12-position field that may be present.

  2. See IRM 3.22.19.6.22(2) for correction procedures.

3.22.19.15.6  (01-01-2009)
Field 12-F - Country of Residence Country Code (Line 20, column (c))

  1. Field 12-F is a 2-position field that may be present.

  2. See IRM 3.22.19.6.23(2) for correction procedures.

3.22.19.15.7  (01-01-2009)
Field 12-G - TIN Type (Line 20, column (d))

  1. Field 12-G is a 1-position field that must be present if an SSN or ITIN is present in Field 12-H.

  2. See IRM 3.22.19.6.2(2) for correction procedures.

3.22.19.15.8  (01-01-2009)
Field 12-H - Taxpayer Identification Number (TIN) (Line 20, column (d))

  1. Field 12-H is a 9-position field that may be present.

  2. See IRM 3.22.19.6.16(2) for correction procedures.

3.22.19.15.9  (01-01-2009)
Field 12-I (i) - Relevant Code Section (Line 20, column (e))

  1. Field 12-I (i) is a 9-position field that may be present.

  2. Valid characters are alpha (a-z), numeric (0-9), period (.), parenthesis (), hyphen (-) and blank.

  3. If Field 03-L has an entry of "1" then Field 12-I must be present. Use IDRS letter 3653 to correspond, if missing.

3.22.19.15.10  (01-01-2009)
Field 12-J - More Than One U.S. Owner of a Foreign Trust Indicator

  1. Field 12-J is a 1-position field that must be present if there is more than one entry shown on Line 20 (Fields 12-A through 12-I (i)).

  2. Valid characters are "1" and blank.

    If... Then...
    Only one entry on Line 20 or on an attachment, Leave Field 12-J blank.
    More than one entry on Line 20 or on an attachment, Enter "1" in Field 12-J.

3.22.19.15.11  (01-01-2009)
Field 12-K - Country Code Where Foreign Trust Was Created (Line 21, column (a))

  1. Field 12-K is a 2-position field that mat be present.

  2. See IRM 3.22.19.7.8(2) for correction procedures.

3.22.19.15.12  (01-01-2009)
Field 12-L - Country Code Whose Law Governs the Foreign Trust (Line 21, column (b))

  1. Field 12-L is a 2-position field that may be present.

  2. See IRM 3.22.19.7.8(2) for correction procedures.

3.22.19.15.13  (01-01-2009)
Field 12-M - Date Foreign Trust Created (Line 21, column (c))

  1. Field 12-M is an 8-position field that may be present.

  2. See IRM 3.22.19.8.11(2) for correction procedures.

3.22.19.15.14  (01-01-2009)
Field 12-N - "Yes - No" Checkbox: Copy of Trust's Filed Current Year 3520-A (Line 22)

  1. Field 12-N is a 1-position field that may be present.

  2. See IRM 3.22.19.12.7(2) for correction procedures.

3.22.19.15.15  (01-01-2009)
Field 12-O - Value of Portion of Foreign Trust You Own (Line 23)

  1. Field 12-O is a 12-position field that may be present.

  2. See IRM 3.22.19.9.10(2) for correction procedures.


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