Form 3520-A — Annual Information Return of Foreign Trust With a U.S. Owner

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f3520a.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

(Rev. December 2023)

Department of the Treasury Internal Revenue Service

(Under section 6048(b)) Go to www.irs.gov/Form3520A for instructions and the latest information .

OMB No. 1545-0159

Note: All information must be in English. Show all amounts in U.S. dollars.

For calendar year 20 , or tax year beginning , 20 , ending , 20 .

2

Did the foreign trust appoint a U.S. agent (defined in the instructions) who can provide the IRS with all the relevant trust information? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No

If “Yes,” enter the year the Authorization of Agent form was last attached and skip lines 2a through 2e and go to line 3.

If “No,” you are required to attach a copy of all trust documents as indicated below. If these documents have been attached to a Form 3520-A filed within the previous 3 years, attach only relevant updates.

Attached Year

Are you attaching a copy of any of the following? Yes No Previously Attached

a Summary of all written and oral agreements and understandings relating to the trust . . . b The trust instrument . . . . . . . . . . . . . . . . . . . . . . c Memoranda or letters of wishes . . . . . . . . . . . . . . . . . . . d Subsequent variances to original trust documents . . . . . . . . . . . . . e Organizational chart and other trust documents . . . . . . . . . . . . . . 3a Name of U.S. agent b Taxpayer identification number (TIN)

Are you attaching a copy of any of the following? Yes No

Attached Previously

c Number, street, and room or suite no. If a P.O. box, see instructions.

d City or town e State or province f ZIP or postal code g Country

4a Name of trustee b TIN, if any

c Number, street, and room or suite no. If a P.O. box, see instructions.

d City or town e State or province f ZIP or postal code g Country

5 Enter the number of Foreign Grantor Trust Owner Statements (pages 3 and 4) included with this Form 3520-A . .

6 Enter the number of Foreign Grantor Trust Beneficiary Statements (page 5) included with this Form 3520-A . .

For Paperwork Reduction Act Notice, see instructions. Cat. No. 19595G Form 3520-A (Rev. 12-2023)

Form 3520-A (Rev. 12-2023) Page 2 Part II Foreign Trust Income Statement Enter totals from books and records of foreign trust. See instructions.

Form 3520-A (Rev. 12-2023)

Form 3520-A (Rev. 12-2023) Page 3 20 Foreign Grantor Trust Owner Statement (see instructions)

Important: Trustee (or U.S. owner if a substitute Form 3520-A) must prepare a separate statement for each U.S. owner and include a copy of each

statement with Form 3520-A. Trustee is also required to send to each U.S. owner a copy of the owner’s statement. U.S. owner must attach a copy of its statement to Form 3520.

1a Name of foreign trust b EIN

c Number, street, and room or suite no. If a P.O. box, see instructions. d Date foreign trust was created

e City or town f State or province g ZIP or foreign postal code h Country

2 Did the foreign trust appoint a U.S. agent (defined in the instructions) who can provide the IRS with all relevant trust information? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If “Yes,” complete lines 3a through 3g.

3a Name of U.S. agent b TIN

c Number, street, and room or suite no. If a P.O. box, see instructions.

d City or town e State or province f ZIP or postal code g Country

4a Name of trustee b TIN

c Number, street, and room or suite no. If a P.O. box, see instructions.

d City or town e State or province f ZIP or postal code g Country

5 The first and last day of the tax year of the foreign trust to which this statement relates: 6a Name of U.S. owner b TIN

c Number, street, and room or suite no. If a P.O. box, see instructions.

d City or town e State or province f ZIP or postal code g Country

7 Attach an explanation of the facts and law (including the section of the Internal Revenue Code) that establishes that the foreign trust (or portion of the foreign trust) is treated for U.S. tax principles as owned by the U.S. person.

8 If the trust did not appoint a U.S. agent, list the trust documents attached to Form 3520-A. See instructions.

9 Gross value of the portion of the trust treated as owned by the U.S. owner . . . . . . . $

10 Cash amounts or FMV of property distributed, directly or indirectly, during the foreign trust’s tax year, from the foreign trust (exclude loans) to the U.S. owner.

(d) Description of property

transferred, if any

(e) FMV of property

transferred

(f) Excess of column (c)

over column (e)

(a) Date of distribution

(b) Description of property distributed

(c) FMV of property distributed (determined on date of distribution)

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $

Form 3520-A (Rev. 12-2023)

Form 3520-A (Rev. 12-2023) Page 4

Under penalties of perjury, I declare that I have examined this return, including any accompanying reports, schedules, or statements, and to the best of my knowledge and belief, it is true, correct, and complete.

Trustee’s (or U.S. owner’s) signature Title Date

Form 3520-A (Rev. 12-2023)

Form 3520-A (Rev. 12-2023) Page 5 20 Foreign Grantor Trust Beneficiary Statement Important: Trustee (or U.S. owner if a substitute Form 3520-A) must prepare a separate statement for each U.S. beneficiary that received a distribution

from the trust during the tax year and include a copy of each statement with Form 3520-A. Trustee is also required to send to each such beneficiary a copy of the beneficiary’s statement. Each U.S. beneficiary must attach a copy of its statement to its Form 3520.

1a Name of foreign trust b EIN

c Number, street, and room or suite no. If a P.O. box, see instructions. d Date foreign trust was created

e City or town f State or province g ZIP or foreign postal code h Country

2 Did the foreign trust appoint a U.S. agent (defined in the instructions) who can provide the IRS with all relevant trust

information? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If “Yes,” complete lines 3a through 3g. If “No,” do you agree that either the IRS or the U.S. beneficiary can inspect and copy the trust’s permanent books of account, records, and such other documents that are necessary to establish that the trust should be treated for U.S. tax purposes as owned by another person? . . . . . . . . . . . . . . . . . . . . . . Yes No 3a Name of U.S. agent b TIN

c Number, street, and room or suite no. If a P.O. box, see instructions.

d City or town e State or province f ZIP or postal code g Country

4a Name of trustee b TIN

c Number, street, and room or suite no. If a P.O. box, see instructions.

d City or town e State or province f ZIP or postal code g Country

5 The first and last day of the tax year of the foreign trust to which Form 3520-A applies: 6a Name of U.S. beneficiary b TIN

c Number, street, and room or suite no. If a P.O. box, see instructions.

d City or town e State or province f ZIP or postal code g Country

7

Cash amounts or FMV of property that during the current tax year was (1) distributed directly or indirectly to a U.S. person whether or not the U.S. person is designated as a beneficiary of the trust, (2) loaned (exclude loans treated as qualified obligations) directly or indirectly to the U.S. person who is a beneficiary of the trust or a U.S. person related to that U.S. person, or (3) used by the U.S. person who is a beneficiary of the trust or a U.S. person related to that U.S. person without compensating the trust for the FMV of the use of the property within a reasonable period of time. (See the instructions for Part III of Form 3520 for U.S. tax treatment of these amounts.)

(d) Description of property

transferred, if any

(e) FMV of property

transferred

(f) Excess of column (c)

over column (e)

(a) Date of distribution

(b) Description of property distributed

(c) FMV of property distributed (determined on date of distribution)

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $

8

Attach an explanation of the facts and law (including the section of the Internal Revenue Code) that establishes that the foreign trust (or portion of the foreign trust) is treated for U.S. tax principles as owned by another person.

9 Owner of the foreign trust is (check one): Individual Partnership Corporation

Under penalties of perjury, I declare that I have examined this return, including any accompanying reports, schedules, or statements, and to the best of my knowledge and belief, it is true, correct, and complete.

Trustee’s (or U.S. owner’s) signature Title Date

Form 3520-A (Rev. 12-2023)