Section 25. BMF International Miscellaneous Tax Returns›3.24.25 BMF International Miscellaneous Tax Returns
Section 03 Form 3520-A (Program 12320)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Elem. No.
Form 3520-A Section 03 Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
Did the Foreign Trust appoint a U.S. agent?
L2CKBX
Enter as follows:
If the "Yes" box is checked, enter a "1" ,
If the "No" box is checked, enter a "2" ,
Enter a "3" , if edited.
(3)
Name of U.S. Agent
L3A
Enter the name from 3a.
(4)
Agent ID#
L3B
Enter the ID number from line 3b.
(5)
Agent ID# Type
3BTYPE
Enter the edited zero if present.
(6)
Name of Trustee
L4A
Enter the name from line 4a.
(7)
Trustee ID#
L4B
Enter the ID number from line 4b.
(8)
Trustee ID# Type
4BTYPE
Enter the edited zero following the ID number.
(9)
Foreign Grantor Trust Owner Statements
LN5
For 2020 and subsequent year enter the number from line 5.
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