U.S. persons (and executors of estates of U.S. decedents) file Form 3520 to report:
- Certain transactions with foreign trusts.
- Ownership of foreign trusts under the rules of sections Internal Revenue Code 671 through 679.
- Receipt of certain large gifts or bequests from certain foreign persons.
Other Items You May Find Useful
About Publication 519, U.S. Tax Guide for Aliens
About Publication 542, Corporations
Comment on Form 3520
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