When and Where To File

In general, a U.S person’s Form 3520 is due on the 15th day of the 4th month following the end of such person’s tax year for income tax purposes. For a calendar-year individual, this is generally the same day as the filer’s income tax return due date. If a U.S. person is granted an extension of time to file an income tax return, Form 3520 is due no later than the 15th day of the 10th month following the end of the U.S. person’s tax year.

Note: This may differ from and is not tied to the due date of the U.S. person’s income tax return.

If you are an individual who is a U.S. citizen or resident who satisfies one of the following conditions on the due date of your income tax return, then the due date for filing Form 3520 is extended from the 15th day of the 4th month (April 15) to the 15th day of the 6th month (June 15) following the end of your tax year. You must include a statement with Form 3520 showing that you are a U.S. citizen or resident who meets one of these conditions.

• You live outside of the United States and Puerto Rico and your place of business or post of duty is outside the United States and Puerto Rico.

• You are in the military or naval service on duty outside the United States and Puerto Rico.

If you are an individual who is a U.S. citizen or resident and are granted an extension of time to file your income tax return, the due date for filing Form 3520 is no later than the 15th day of the 10th month (October 15) following the end of your tax year.

If you are filing a Form 3520 for a U.S. decedent, the due date is the 15th day of the 4th month (April 15) following the end of the decedent’s last tax year for income tax purposes. If the U.S. decedent is granted an extension of time to file their income tax return, then the due date for filing Form 3520 is no later than the 15th day of the 10th month (October 15) following the end of decedent’s last tax year.

If you are filing a Form 3520 for a U.S. decedent’s estate, the due date is the 15th day of the 4th month following the end of the estate’s tax year for income tax purposes. If the U.S. decedent’s estate is granted an extension of time to file its income tax return, then the due date for filing Form 3520 is no later than the 15th day of the 10th month following the end of the estate’s tax year.

If you are the U.S. owner of a foreign trust, the due date for filing a substitute Form 3520-A is the due date of your Form 3520. You must attach the substitute Form 3520-A, including the Foreign Grantor Trust Owner Statement and the Foreign Grantor Trust Beneficiary Statement, to your Form 3520. You must also provide copies of the Foreign Grantor Trust Owner Statement and the Foreign Grantor Trust Beneficiary Statement to the U.S. owners and U.S. beneficiaries by the due date of your Form 3520. See the Instructions for Form 3520-A .

If the due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday.

Send Form 3520 to the following address.

Internal Revenue Service Center P.O. Box 409101 Ogden, UT 84409

Only a complete Form 3520 is considered timely filed. Form 3520 is considered complete only if all required attachments are included.

Caution: If a complete Form 3520 is not filed by the due date, including extensions, the time for assessment of any tax imposed with respect to any event or period to which the information required to be reported in Parts I through III as it relates to Form 3520 will not expire before the date that is 3 years after the date on which the required information is reported. See section 6501(c)(8).