Section 25. BMF International Miscellaneous Tax Returns›3.24.25 BMF International Miscellaneous Tax Returns
Section 05 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 05 Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
Name of Owner
17BI
Enter the name from Part II, line 17b(i).
(3)
Owner ID#
17BID#
Enter the ID number from Part II, line 17b(ii).
(4)
Owner ID# Type
17BTYPE
Enter the edited zero if present following the ID number.
(5)
Date of Distribution
BIIIDATE
Enter the date from line 17b(iii).
(6)
FMV/17b(iv)
BIV $
Enter the amount from line 17b (iv).
(7)
More Than One Owner Indicator
BMORE
Enter the edited "1" in the right margin of line 17b.
(8)
Name of Beneficiary
17CI
Enter the name from line 17c(i).
(9)
Beneficiary ID#
17CID#
Enter the ID number from line 17c(ii).
(10)
Beneficiary ID# Type
17CTYPE
Enter the edited zero following the ID number.
(11)
Date of Distribution
CIIIDATE
Enter the date from line 17c(iii).
(12)
FMV/17c(iv)
CIV $
Enter the amount from line 17c(iv).
(13)
More than one beneficiary indicator
CMORE
Enter the edited "1" from the right margin of line 17c.
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