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Section 25. BMF International Miscellaneous Tax Returns›3.24.25 BMF International Miscellaneous Tax Returns

Section 17 Form 3520 (Program 12310)

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Elem. No.

Form 3520 Section 17 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter "17" .

(2)

Total Distributions Received

39 $

MINUS (-)

Enter the amount from line 39.

(3)

Amount Treated as Ordinary Income

40A $

MINUS (-)

Enter the amount from line 40a.

(4)

Qualified Dividends

40B $

MINUS (-)

Enter the amount from line 40b.

(5)

Amount Treated as Accumulation

41A $

MINUS (-)

Enter the amount from line 41a.

(6)

Amount of 41a that is Exempt

41B $

MINUS (-)

Enter the amount from line 41b.

(7)

Amount Treated as Net Short Term Capital Gain

42A $

MINUS (-)

Enter the amount from line 42a.

(8)

Amount Trusted as Net-Long Term Capital Gain

42B $

MINUS (-)

Enter the amount from line 42b.

(9)

28% Rate Gain

42C $

MINUS (-)

Enter the amount from line 42c.

(10)

Unrecaptured Section 1250 Gain

42D $

MINUS (-)

Enter the amount from line 42d.

(11)

Amount from Trust Corpus

43 $

MINUS (-)

Enter the amount from line 43.

(12)

Any Other Amount

44 $

MINUS (-)

Enter the amount from line 44.

(13)

Foreign Undistributed Trust

45 $

MINUS (-)

Enter the amount from line 45.

(14)

Foreign Weighted Undistributed

46 $

MINUS (-)

Enter the amount from line 46.

(15)

Compute Years of Trust

47

Enter the digits from line 47.

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