Identifying Information

Taxpayer identification numbers (TINs). Use social security numbers (SSNs) or individual taxpayer identification numbers (ITINs) to identify individuals. Use employer identification numbers (EINs) to identify estates, trusts, partnerships, and corporations. Don’t use an SSN in place of an EIN.

Applying for an EIN. If the foreign trust does not have an EIN, the foreign trust or the U.S. owner may apply for one online at IRS.gov/EIN . If the foreign trust’s principal place of business is outside the United States or its territories, the foreign trust can apply for an EIN by phone at 267-941-1099. See International EIN applicants under Other ways to apply for an EIN at IRS.gov/EIN .

Caution: Do not enter a PTIN in any entry space on Form 3520 other than the entry space for “PTIN” at the bottom of page 6 of the form.

Address. Include the room, suite, or other unit number after the street address. If the post office does not deliver

mail to the street address and the U.S. person has a P.O. box, show the box number instead.

Foreign address. Do not abbreviate the country name.

Lines 1a and 1i. Line 1a identifies the person that is filing Form 3520. If you and your spouse are filing a joint Form 3520, put your names and TINs in the same order as they appear on your Form 1040, U.S. Individual Income Tax Return, or Form 1040-SR, U.S. Tax Return for Seniors, and check the box on line 1i.

Line 1j. If an automatic 2-month extension applies for your tax return, check the box and attach a statement to the Form 3520 showing that you are a U.S. citizen or resident who meets one of the following 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.

Line 1k. If you filed for an extension of time to file your income tax return, check the box and enter the number of the tax return that you will be filing with the IRS.

Example. You file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, to extend the time to file your individual income tax return (Form 1040). Enter “1040” on the entry line.

Line 2b. Enter the EIN of the foreign trust. Do not enter an SSN or ITIN. Only an EIN should be used to identify the foreign trust.

Line 3. Check “No” if the foreign trust did not appoint a U.S. agent who can provide the IRS with all relevant trust information, and if you are required to complete Part I, complete lines 15 through 18.

Lines 4a through 4f. If you are filing Form 3520 for a U.S. decedent, you must provide information about the U.S. decedent on lines 4a through 4e. You must also check the applicable box on line 4f.