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

Item C—Excepted Specified Foreign Financial Assets Reported

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

Check the box in item C only if the Form 3520 filer also files Form 8938 for the same tax year and includes this form in the total number of Forms 3520 reported on line 15 of Part IV, Excepted Specified Foreign Financial Assets, of Form 8938. For more information, see the Instructions for Form 8938, generally, and in particular, Duplicative reporting and the specific instructions for Part IV.

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

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