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

IRS On Form 3520

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.

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