Instructions for Form 3520›(Rev. December 2025)›Specific Instructions
Period Covered
1225 Inst 3520 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
For calendar-year filers, fill in the “calendar year” space at the top of the form. For fiscal-year filers, fill in the “tax year beginning” and “ending” spaces at the top of the form.
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