Correction to the 2018 Instructions for Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts -- 04-JAN-2019

If you downloaded the 2018 Instructions for Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, before December 27, 2018, please note the following.

On page 13, the combined interest rates for some of the years in the Table of Combined Interest Rate Imposed on the Total Accumulation Distribution have been corrected.  You will need to use the revised rates reflected in this updated table to report the interest rate on line 51 of the 2018 Form 3520.

The corrected version of the 2018 Instructions for Form 3520 (PDF) is available for download.