(Rev. December 2025)
1225 Inst 3520 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- (Use with December 2023 revision of Form 3520.)
- Future Developments
- What’s New
- Reminders
- Purpose of Form
- Who Must File
- Joint Returns
- Additional Reporting and Tax Information
- When and Where To File
- Who Must Sign
- Inconsistent Treatment of Items
- Section 6677. A penalty applies if Form 3520 is not
- 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…
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