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.
Current Revision
Recent Developments
None at this time.
Other Items You May Find Useful
About Publication 519, U.S. Tax Guide for Aliens
About Publication 550, Investment Income and Expenses