OMB control number
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.
OMB 1545-0159 · TREAS/IRS.
OMB 1545-0159
U.S. persons file Form 3520 to report certain transactions with foreign trusts, ownership of foreign trusts under the rules of Internal Revenue Code sections 671 through 679, and receipt of certain large gifts or bequests from certain foreign persons. Form 3520-A is the annual information return of a foreign trust with at least one U.S. owner. The form provides information about the foreign trust, its U.S. beneficiaries, and any U.S. person who is treated as an owner of any portion of the foreign trust under the grantor trust rules.
The latest form for 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. expires 2026-11-30 and is listed under ICR 202302-1545-008.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 Form 3520 Annual Return To Report Transactions With Foreign Trusts and Receipts of Certain Foreign Gifts | Form |
 2023 Supporting Statement (1545-0159)-clean-2-23-2023.docx | Supporting Statement A |
 Annual Return To Report Transactions With Foreign Trusts and Receipts of Certain Foreign Gifts |
Form |
| Annual Information Return of Foreign Trust With a U.S. Owner |
Instruction |
All Historical Document Collections
OMB Details
Annual Return To Report Transactions With Foreign Trusts and Receipts of Certain Foreign Gifts
Federal Enterprise Architecture: General Government - Taxation Management
| Form | Name | Electronic access | Type |
|---|---|---|---|
| Form 3520 | Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts | Fillable Printable | Form |
Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.