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Instructions for Form 3520›(Rev. December 2025)

(Use with December 2023 revision of Form 3520.)

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

Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts

Section references are to the Internal Revenue Code unless otherwise noted.

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

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