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Instructions for Form 3520›(Rev. December 2025)

What’s New

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

New guidance regarding the section 2801 tax. Section 2801 imposes a tax on U.S. citizens and residents who receive gifts or bequests from covered expatriates. For more information, see IRS.gov/Businesses/Gifts- From-Foreign-Person .

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

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