Federal housing law
1225 Inst 3520 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 20 sections
- Jurisdiction
- United States
Contents
▸Instructions for Form 3520
Overview▸(Rev. December 2025)
Overview- (Use with December 2023 revision of Form 3520.)
- Future Developments
- What’s New
- Reminders
- Section 6677. A penalty applies if Form 3520 is not
▸Specific Instructions
Overview- Period Covered
- Item A—Initial Return, Final Return, Amended Return
- Item C—Excepted Specified Foreign Financial Assets Reported
- Identifying Information
- Part I—Transfers by U.S. Persons to a Foreign Trust During the Current Tax Year
- Part II—U.S. Owner of a Foreign Trust
- Part III—Distributions to a U.S. Person From a Foreign Trust During the Current Tax Year
- Part IV—U.S. Recipients of Gifts or Bequests Received During the Current Tax Year From Foreign…