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Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner, is the annual information return of a foreign trust with at least one U.S. owner. The form provides information about the foreign trust, its U.S. beneficiaries, and any U.S. person who is treated as an owner of any portion of the foreign trust under the grantor trust rules (sections 671 through 679).

Information about Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner, including recent updates, related forms and instructions on how to file. 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.

Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner, is the annual information return of a foreign trust with at least one U.S. owner. The form provides information about the foreign trust, its U.S. beneficiaries, and any U.S. person who is treated as an owner of any portion of the foreign trust under the grantor trust rules (sections 671 through 679).

The Internal Revenue Service would like to remind all U.S. owners of a foreign trust and their return preparers of the filing requirements for Form 3520-A, Annual Information Return of Foreign Trust with a U.S. Owner (Under section 6048(b)). See the Instructions for Form 3520-A for more information.

May 8, 2024 — This week, the Treasury Department and the IRS released proposed regulations for transactions with foreign trusts and information reporting on transactions with foreign trusts and large foreign gifts that are reported using Forms 3520 and 3520-A.

FATCA related forms and instructions.

Find IRS mailing addresses to file forms beginning with the number 3.

Use the chart to determine where to file Form 7004 based on the tax form you complete.

Get a list of IRS forms for corporations.

FS-2021-12, September 2021 — To help reduce burden for the tax community, the IRS allows taxpayers to use electronic or digital signatures on certain paper forms they cannot file electronically. The agency is balancing the e-signature option with critical security and protection needed against identity theft and fraud. Understanding the importance of electronic signatures to the tax community, the IRS offers an overview about using them on certain forms.