A foreign trust with at least one U.S. owner files this form annually to provide information about: the trust, its U.S. beneficiaries, and any U.S. person who is treated as an owner of any portion of the foreign trust. Current revision Form 3520-A PDF Instructions for Form 3520-A (Print Version PDF) Recent developments None at this time Other items you may find useful All Form 3520-A Revisions About Publication 519, U.S. Tax Guide for Aliens About Publication 550, Investment Income and Expenses Other Current Products Related items About Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts About Form 4972, Tax on Lump-Sum Distributions About Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns