Annual Return To Report Transactions With Foreign Trustsand Receipt of Certain Foreign Gifts
Section references are to the Internal Revenue Code unless otherwise noted.
2008
Table of Contents
- Instructions for Form 3520 - Introductory Material
- General Instructions
- Purpose of Form
- Who Must File
- Joint Returns
- Additional Reporting Information
- When and Where To File
- Who Must Sign
- Inconsistent Treatment of Items
- Penalties
- Definitions
- Distribution
- Foreign Trust and Domestic Trust
- Grantor
- Grantor Trust
- Gratuitous Transfer
- Gross Reportable Amount
- Gross Value
- Guarantee
- Nongrantor Trust
- Obligation
- Owner
- Property
- Qualified Obligation
- Related Person
- Reportable Event
- Responsible Party
- U.S. Agent
- U.S. Beneficiary
- U.S. Person
- U.S. Transferor
- Specific Instructions
- Period Covered
- Item A—Initial Return, Final Return, Amended Return
- Identifying Information
- Part I—Transfers by U.S. Persons to a Foreign Trust During the Current Tax Year
- Part II—U.S. Owner of a Foreign Trust
- Part III—Distributions to a U.S. Person From a Foreign Trust During the Current Tax Year
- Part IV—U.S. Recipients of Gifts or Bequests Received During the Current Tax Year From Foreign Persons
- Instructions for Form 3520 - Notices
- Instructions for Form 3520 - Additional Material
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