Annual Return To Report Transactions With Foreign Trusts and Receipts of Certain Foreign Gifts

Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts; Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner.

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-0159 can be found here:

Documents and Forms

Document Name Document Type
Form 3520 Annual Return To Report Transactions With Foreign Trusts and Receipts of Certain Foreign Gifts Form
i3520--2018-00-00.pdf Instruction
3520 Annual Return To Report Transactions With Foreign Trusts f3520--2019-00-00.pdf Form
2019-3520-Burden-2019-08-29 10-11-44.pdf 2019 burden estimate IC Document

Information Collection (IC) Details

IC Title:	Annual Return To Report Transactions With Foreign Trusts and Receipts of Certain Foreign Gifts	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Mandatory

CFR Citation: 26 CFR Part 111A&B (To search for a specific CFR, visit the Code of Federal Regulations.)

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Form	3520	Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts	f3520--2019-00-00.pdf		Yes	No	Fillable Printable
Instruction			i3520--2018-00-00.pdf		Yes	No	Printable Only

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title: IRS-24.046 CADE Business Master-File (BMF)	FR Citation: 83 FR 42980

Number of Respondents: 2,000	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 0 %

	Approved	Previously Approved
Annual Number of Responses for this IC	1,320	1,320
Annual IC Time Burden (Hours)	71,742	71,742
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

Title	Document	Date Uploaded
2019 burden estimate	2019-3520-Burden-2019-08-29 10-11-44.pdf	08/29/2019

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.