IRS · Official form

Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner

Form 3520-A is the yearly information return a foreign trust files when a US person is treated as owning any part of it. Fill in the official IRS PDF below and download it.

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What is 3520-A?

Form 3520-A provides the IRS with an annual accounting of a foreign grantor trust: its income, expenses, balance sheet, US owners, and US beneficiaries. It also produces owner and beneficiary statements that those US persons use to complete their own returns, including Form 3520.

The trust itself is responsible for filing, but if it does not, the US owner is generally expected to see that a substitute Form 3520-A is filed, since penalties for a missing return fall on the owner. The due date and extension rules differ from individual returns, so check the current instructions at irs.gov.

Who files 3520-A?

Foreign trusts with at least one US person treated as an owner under the grantor trust rules
US owners who must arrange a substitute filing when the foreign trust does not file on its own
Trustees preparing the Foreign Grantor Trust Owner Statement and Beneficiary Statement for US persons
Advisors handling annual compliance for offshore trust structures with US settlors

How to fill out 3520-A

Enter the trust’s name, address, and employer identification number, along with the trustee’s details.
Complete the income statement and balance sheet sections, converting amounts to US dollars as the instructions require.
List each US owner and each US beneficiary, then prepare the owner and beneficiary statements that accompany the return.
Download the completed PDF, have the trustee sign it, and mail it to the address in the instructions by the trust’s due date; an extension is requested on Form 7004.
Give copies of the owner and beneficiary statements to the US persons named, so they can complete their own Forms 3520.

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Page 1 66 fields

Page 2 85 fields

1. Interest.

2. Dividends.

3. Gross rents and royalties.

4. Income (loss) from partnerships and fiduciaries.

5. Capital gains: a. Net short-term capital gain (loss).

5b. Net long-term capital gain (loss).

6. Ordinary gains (losses).

7. Other income (attach statement).

8. Total income (add lines 1 through 7).

Expenses. 9. Interest expense.

10a. Foreign taxes (attach statement).

10b. State and local taxes.

11. Amortization and depreciation (depletion).

12. Trustee and advisor fees.

13. Charitable contributions.

14. Other expenses (attach statement).

15. Total expenses (add lines 9 through 14).

16. Net income (loss) (subtract line 15 from line 8).

17a. Enter the fair market value (F M V) of total distributions (directly or indirectly) from the trust to all persons, whether U.S. or

17b. Distributions to U.S. owners: Row: 1. Column: (i) Name of owner.

Row: 1. Column: (i i) T I N.

Row: 1. Column: (i i i) Date of distribution.

Row: 1. Column: (i v) F M V on date of distribution.

Row: 2. Column: (i) Name of owner.

Row: 2. Column: (i i) T I N.

Row: 2. Column: (i i i) Date of distribution.

Row: 2. Column: (i v) F M V on date of distribution.

17c. Distributions to U.S. beneficiaries: Row: 1. Column: (i) Name of beneficiary.

Row: 1. Column: (i i) T I N.

Row: 1. Column: (i i i) Date of distribution.

Row: 1. Column: (i v) F M V on date of distribution.

Row: 2. Column: (i) Name of beneficiary.

Row: 2. Column: (i i) T I N.

Row: 2. Column: (i i i) Date of distribution.

Row: 2. Column: (i v) F M V on date of distribution.

Row: 3. Column: (i) Name of beneficiary.

Row: 3. Column: (i i) T I N.

Row: 3. Column: (i i i) Date of distribution.

Row: 3. Column: (i v) F M V on date of distribution.

Row: 1. Cash. Column: Beginning of Tax Year. (b).

Row: 1. Cash. Column: End of Tax Year. (d).

Row: 2. Accounts receivable. Column: Beginning of Tax Year. (b).

Row: 2. Accounts receivable. Column: End of Tax Year. (d).

Row: 3. Mortgages and notes receivable. Column: Beginning of Tax Year. (b).

Row: 3. Mortgages and notes receivable. Column: End of Tax Year. (d).

Row: 4. Inventories. Column: Beginning of Tax Year. (b).

Row: 4. Inventories. Column: End of Tax Year. (d).

Row: 5. Government obligations. Column: Beginning of Tax Year. (b).

Row: 5. Government obligations. Column: End of Tax Year. (d).

Row: 6. Other marketable securities. Column: Beginning of Tax Year. (b).

Row: 6. Other marketable securities. Column: End of Tax Year. (d).

Row: 7. Other nonmarketable securities. Column: Beginning of Tax Year. (b).

Row: 7. Other nonmarketable securities. Column: End of Tax Year. (d).

Row: 8a. Depreciable (depletable) assets. Column: Beginning of Tax Year. (a).

Row: 8a. Depreciable (depletable) assets. Column: End of Tax Year. (c).

Row: 8b. Less: accumulated depreciation (depletion). Column: Beginning of Tax Year. (a).

Row: 8b. Less: accumulated depreciation (depletion). Column: Beginning of Tax Year. (b).

Row: 8b. Less: accumulated depreciation (depletion). Column: End of Tax Year. (c).

Row: 8b. Less: accumulated depreciation (depletion). Column: End of Tax Year. (d).

Row: 9. Real property. Column: Beginning of Tax Year. (b).

Row: 9. Real property. Column: End of Tax Year. (d).

Row: 10. Other assets (attach statement). Column: Beginning of Tax Year. (b).

Row: 10. Other assets (attach statement). Column: End of Tax Year. (d).

Row: 11. Total assets (add lines 1 through 7 and 8b through 10). Column: Beginning of Tax Year. (b).

Row: 11. Total assets (add lines 1 through 7 and 8b through 10). Column: End of Tax Year. (d).

Row: 12. Accounts payable. Column: Beginning of Tax Year. (b).

Row: 12. Accounts payable. Column: End of Tax Year. (d).

Row: 13. Contributions, gifts, grants, etc., payable. Column: Beginning of Tax Year. (b).

Row: 13. Contributions, gifts, grants, etc., payable. Column: End of Tax Year. (d).

Row: 14. Mortgages and notes payable. Column: Beginning of Tax Year. (b).

Row: 14. Mortgages and notes payable. Column: End of Tax Year. (d).

Row: 15. Other liabilities (attach statement). Column: Beginning of Tax Year. (b).

Row: 15. Other liabilities (attach statement). Column: End of Tax Year. (d).

Row: 16. Total liabilities (add lines 12 through 15). Column: Beginning of Tax Year. (b).

Row: 16. Total liabilities (add lines 12 through 15). Column: End of Tax Year. (d).

Row: 17. Contributions to trust corpus. Column: Beginning of Tax Year. (b).

Row: 17. Contributions to trust corpus. Column: End of Tax Year. (d).

Row: 18. Accumulated trust income. Column: Beginning of Tax Year. (b).

Row: 18. Accumulated trust income. Column: End of Tax Year. (d).

Row: 19. Other (attach statement). Column: Beginning of Tax Year. (b).

Row: 19. Other (attach statement). Column: End of Tax Year. (d).

Row: 20. Total net worth (add lines 17 through 19). Column: Beginning of Tax Year. (b).

Row: 20. Total net worth (add lines 17 through 19). Column: End of Tax Year. (d).

Row: 21. Total liabilities and net worth (add lines 16 and 20). Column: Beginning of Tax Year. (b).

Row: 21. Total liabilities and net worth (add lines 16 and 20). Column: End of Tax Year. (d).

Page 3 85 fields

20. 2 digit year.

1a Name of foreign trust

b EIN

c Number, street, and room or suite no. If a P.O. box, see instructions.

d Date foreign trust was created

e City or town

f State or province

g ZIP or foreign postal code

h Country

2. Did the foreign trust appoint a U.S. agent (defined in the instructions) who can provide the I R S with all relevant trust information?

2. No.

3a Name of U.S. agent

b TIN

c Number, street, and room or suite no. If a P.O. box, see instructions.

d City or town

e State or province

f ZIP or postal code

g Country

4a Name of trustee

b TIN

c Number, street, and room or suite no. If a P.O. box, see instructions.

d City or town

e State or province

f ZIP or postal code

g Country

The first and last day of the tax year of the foreign trust to which this statement relates:

6a Name of U.S. owner

b TIN

c Number, street, and room or suite no. If a P.O. box, see instructions.

d City or town

e State or province

f ZIP or postal code

g Country

8. If the trust did not appoint a U.S. agent, list the trust documents attached to Form 3520-A. See instructions. Line 1 of 2.

8. Line 2 of 2.

9. Gross value of the portion of the trust treated as owned by the U.S. owner

10. Cash amounts or F M V of property distributed, directly or indirectly, during the foreign trust’s tax year, from the foreign trust

Row: 1. Column: (b) Description of property distributed.

Row: 1. Column: (c) F M V of property distributed (determined on date of distribution).

Row: 1. Column: (d) Description of property transferred, if any.

Row: 1. Column: (e) F M V of property transferred.

Row: 1. Column: (f) Excess of column (c) over column (e).

Row: 2. Column: (a) Date of distribution.

Row: 2. Column: (b) Description of property distributed.

Row: 2. Column: (c) F M V of property distributed (determined on date of distribution).

Row: 2. Column: (d) Description of property transferred, if any.

Row: 2. Column: (e) F M V of property transferred.

Row: 2. Column: (f) Excess of column (c) over column (e).

Row: 3. Column: (a) Date of distribution.

Row: 3. Column: (b) Description of property distributed.

Row: 3. Column: (c) F M V of property distributed (determined on date of distribution).

Row: 3. Column: (d) Description of property transferred, if any.

Row: 3. Column: (e) F M V of property transferred.

Row: 3. Column: (f) Excess of column (c) over column (e).

Row: 4. Column: (a) Date of distribution.

Row: 4. Column: (b) Description of property distributed.

Row: 4. Column: (c) F M V of property distributed (determined on date of distribution).

Row: 4. Column: (d) Description of property transferred, if any.

Row: 4. Column: (e) F M V of property transferred.

Row: 4. Column: (f) Excess of column (c) over column (e).

Row: 5. Column: (a) Date of distribution.

Row: 5. Column: (b) Description of property distributed.

Row: 5. Column: (c) F M V of property distributed (determined on date of distribution).

Row: 5. Column: (d) Description of property transferred, if any.

Row: 5. Column: (e) F M V of property transferred.

Row: 5. Column: (f) Excess of column (c) over column (e).

Row: 6. Column: (a) Date of distribution.

Row: 6. Column: (b) Description of property distributed.

Row: 6. Column: (c) F M V of property distributed (determined on date of distribution).

Row: 6. Column: (d) Description of property transferred, if any.

Row: 6. Column: (e) F M V of property transferred.

Row: 6. Column: (f) Excess of column (c) over column (e).

Row: 7. Column: (a) Date of distribution.

Row: 7. Column: (b) Description of property distributed.

Row: 7. Column: (c) F M V of property distributed (determined on date of distribution).

Row: 7. Column: (d) Description of property transferred, if any.

Row: 7. Column: (e) F M V of property transferred.

Row: 7. Column: (f) Excess of column (c) over column (e).

Row: 8. Column: (a) Date of distribution.

Row: 8. Column: (b) Description of property distributed.

Row: 8. Column: (c) F M V of property distributed (determined on date of distribution).

Row: 8. Column: (d) Description of property transferred, if any.

Row: 8. Column: (e) F M V of property transferred.

Row: 8. Column: (f) Excess of column (c) over column (e).

Total

Page 4 20 fields

20. 2 digit year.

1a. Taxable interest.

1b. Tax-exempt interest.

2a. Total ordinary dividends.

Qualified dividends

3. Gross rents and royalties.

4. Income from partnerships and fiduciaries.

5. Capital gains (losses).

6. Ordinary gains (losses).

7. Other income (attach statement).

8. Total income. Add lines 1a, 1b, 2a, and 3 through 7.

Expenses. 9. Interest expense.

10a. Foreign taxes (attach statement).

10b. State and local taxes.

11. Amortization and depreciation (depletion).

12. Trustee and advisor fees.

13. Charitable contributions.

14. Other expenses (attach statement).

15. Total expenses. Add lines 9 through 14.

Title

Page 5 88 fields

20. 2 digit year.

1a Name of foreign trust

b EIN

c Number, street, and room or suite no. If a P.O. box, see instructions.

d Date foreign trust was created

e City or town

f State or province

g ZIP or foreign postal code

h Country

2. Did the foreign trust appoint a U.S. agent (defined in the instructions) who can provide the I R S with all relevant trust information?

2. No.

2. If “No” do you agree that either the I R S or the U.S. beneficiary can inspect and copy the trust’s permanent books of account, records,

2. No.

3a Name of U.S. agent

b TIN

c Number, street, and room or suite no. If a P.O. box, see instructions.

d City or town

e State or province

f ZIP or postal code

g Country

4a Name of trustee

b TIN

c Number, street, and room or suite no. If a P.O. box, see instructions.

d City or town

e State or province

f ZIP or postal code

g Country

The first and last day of the tax year of the foreign trust to which Form 3520-A applies:

6a Name of U.S. beneficiary

b TIN

c Number, street, and room or suite no. If a P.O. box, see instructions.

d City or town

e State or province

f ZIP or postal code

g Country

tax treatment of these amounts.) Row: 1. Column: (a) Date of distribution.

Row: 1. Column: (b) Description of property distributed.

Row: 1. Column: (c) F M V of property distributed (determined on date of distribution).

Row: 1. Column: (d) Description of property transferred, if any.

Row: 1. Column: (e) F M V of property transferred.

Row: 1. Column: (f) Excess of column (c) over column (e).

Row: 2. Column: (a) Date of distribution.

Row: 2. Column: (b) Description of property distributed.

Row: 2. Column: (c) F M V of property distributed (determined on date of distribution).

Row: 2. Column: (d) Description of property transferred, if any.

Row: 2. Column: (e) F M V of property transferred.

Row: 2. Column: (f) Excess of column (c) over column (e).

Row: 3. Column: (a) Date of distribution.

Row: 3. Column: (b) Description of property distributed.

Row: 3. Column: (c) F M V of property distributed (determined on date of distribution).

Row: 3. Column: (d) Description of property transferred, if any.

Row: 3. Column: (e) F M V of property transferred.

Row: 3. Column: (f) Excess of column (c) over column (e).

Row: 4. Column: (a) Date of distribution.

Row: 4. Column: (b) Description of property distributed.

Row: 4. Column: (c) F M V of property distributed (determined on date of distribution).

Row: 4. Column: (d) Description of property transferred, if any.

Row: 4. Column: (e) F M V of property transferred.

Row: 4. Column: (f) Excess of column (c) over column (e).

Row: 5. Column: (a) Date of distribution.

Row: 5. Column: (b) Description of property distributed.

Row: 5. Column: (c) F M V of property distributed (determined on date of distribution).

Row: 5. Column: (d) Description of property transferred, if any.

Row: 5. Column: (e) F M V of property transferred.

Row: 5. Column: (f) Excess of column (c) over column (e).

Row: 6. Column: (a) Date of distribution.

Row: 6. Column: (b) Description of property distributed.

Row: 6. Column: (c) F M V of property distributed (determined on date of distribution).

Row: 6. Column: (d) Description of property transferred, if any.

Row: 6. Column: (e) F M V of property transferred.

Row: 6. Column: (f) Excess of column (c) over column (e).

Row: 7. Column: (a) Date of distribution.

Row: 7. Column: (b) Description of property distributed.

Row: 7. Column: (c) F M V of property distributed (determined on date of distribution).

Row: 7. Column: (d) Description of property transferred, if any.

Row: 7. Column: (e) F M V of property transferred.

Row: 7. Column: (f) Excess of column (c) over column (e).

Row: 8. Column: (a) Date of distribution.

Row: 8. Column: (b) Description of property distributed.

Row: 8. Column: (c) F M V of property distributed (determined on date of distribution).

Row: 8. Column: (d) Description of property transferred, if any.

Row: 8. Column: (e) F M V of property transferred.

Row: 8. Column: (f) Excess of column (c) over column (e).

Total

Individual

Partnership

Corporation

Title

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Frequently asked questions

Who is penalized if Form 3520-A is not filed?

The US owner of the trust, not the foreign trustee, generally bears the penalty. That is why owners often file a substitute Form 3520-A when the trustee will not.

When is Form 3520-A due?

It follows the trust’s own filing deadline, which is earlier than the individual return deadline, and it can be extended with Form 7004. Check the current instructions for the exact dates.

Does filing 3520-A replace Form 3520?

No. They work together: the trust files Form 3520-A, and the US owner still files Form 3520 with their own reporting, attaching the owner statement from the trust.

Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner

What is 3520-A?

Who files 3520-A?

How to fill out 3520-A

Quick fill 3520-A on this page

Frequently asked questions

Related forms

Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts

Form 8938, Statement of Specified Foreign Financial Assets

Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns