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Instructions for Form 3520›(Rev. December 2025)›General Instructions

Purpose of Form

1225 Inst 3520 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

U.S. persons (and executors of estates of U.S. decedents) file Form 3520 with the IRS to report:

  • Certain transactions with foreign trusts,

  • Ownership of foreign trusts under the rules of sections 671 through 679, and

  • Receipt of certain large gifts or bequests from certain foreign persons.

A separate Form 3520 must be filed for transactions with each foreign trust.

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▸Contents — 1225 Inst 3520 (PDF)
1225 Inst 3520 (PDF)

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