U.S. persons (and executors of estates of U.S. decedents) file Form 3520 to report:
- Certain transactions with foreign trusts.
- Ownership of foreign trusts under the rules of sections Internal Revenue Code 671 through 679.
- Receipt of certain large gifts or bequests from certain foreign persons.
Current revision
Recent developments
Change to Form 3520 (Rev. December 2023) -- 18-JAN-2024