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 this form 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.
Other Items You May Find Useful:
Comment on Form 3520
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please visit Tax Law Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business).