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Other Items Related to Form 3520

Publication 519, U.S. Tax Guide for Aliens
For tax purposes, an alien is an individual who is not a U.S. citizen. Aliens are classified as nonresident aliens and resident aliens. This publication will help to determine an individual's status and gives information needed to file returns.

Publication 542, Corporations
This publication discusses the general tax laws that apply to ordinary domestic corporations.

Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
The executor of a decedent's estate uses Form 706 to figure the estate tax imposed by Chapter 11 of the Internal Revenue Code and used to compute the generation-skipping transfer (GST) tax imposed by Chapter 13 on direct skips.

Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return
Use Form 709 to report transfers subject to the federal gift and certain generation-skipping transfer (GST) taxes and allocation of the lifetime GST exemption to property transferred during the transferor's lifetime.

Schedule D (Form 1040), Capital Gains and Losses
Use this schedule to report the sale or exchange of capital assets, gains from involuntary conversions of capital assets, capital gain distributions and nonbusiness bad debts.

Schedule E (Form 1040), Supplemental Income and Loss
Use this schedule to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in REMICs.

Form 1041, U.S. Income Tax Return for Estates and Trusts
The fiduciary of a domestic decedent's estate, trust, or bankruptcy estate uses Form 1041 to report the income, deductions, gains, losses, etc. of the estate or trust, the income that is either accumulated or held for future distribution or distributed currently to the beneficiaries, any income tax liability of the estate or trust, and employment taxes on wages paid to household employees.

Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (Under Section 6048(b))
A foreign trust with at least one U.S. owner files this form annually to provide information about the trust, its U.S. beneficiaries, and any U.S. person who is treated as an owner of any portion of the foreign trust.

Form 4970, Tax on Accumulation Distribution of Trusts
A beneficiary of certain domestic trusts uses this form to figure the partial tax on accumulation distributions under section 667.

Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)
Partners, S corporation shareholders, beneficiaries of an estate or trust, owners of a foreign trust, or residual interest holders in a real estate mortgage investment conduit (REMIC) file this form if they wish to report items differently than the way they were reported to them on Schedule K-1, Schedule Q, or a foreign trust statement.

Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships
A U.S. person files this form to report the information required under section 6038 (reporting with respect to controlled foreign partnerships), section 6038B (reporting of transfers to foreign partnerships), or section 6046A (reporting of acquisitions, dispositions, and changes in foreign partnership interests).

Form 8891, U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans.
U.S. citizens or residents use this form to report contributions to Canadian registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs), report undistributed earnings in RRSPs and RRIFs, and report distributions received from RRSPs and RRIFs.

Page Last Reviewed or Updated: 27-Aug-2014