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Official form guide
Form 3520A: 3520-A
Form 3520‑A is the annual information return that a foreign trust must file with the IRS. It reports the trust’s income, deductions, and the identity of U.S. owners for the tax year.
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IRS Form 3520A - 3520-A
Form 3520‑A is the annual information return that a foreign trust must file with the IRS. It reports the trust’s income, deductions, and the identity of U.S. owners for the tax year.
Risk Radar
Scan points- 1A single missing U.S. owner entry can trigger the $10,000 penalty.
- 2Missing or incorrect U.S. owner identification numbers
- 3Failure to report foreign‑source income correctly
- 4Omitting year‑end asset values
- 5Signing the form with an unauthorized person
Plain English
If you are the trustee of a foreign trust that has a U.S. person as an owner, you must send a yearly report to the IRS. The form tells the government how much the trust earned and who in the U.S. is linked to it. It’s a filing, not a tax bill.
Submission Date
- Filing date: 2025-11-24 22:10:21
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use when you are the trustee of a foreign trust with at least one U.S. owner.
- Do not use for a domestic trust or a foreign partnership.
- If the trust has no U.S. owners, file Form 3520‑A‑NR (no‑report) instead.
Form selector
Use this form or another form?
Foreign grantor trust with U.S. beneficiary
Reports receipt of distributions to U.S. persons
✓ Verify beneficiary status before filing
Foreign corporation owned by U.S. persons
Reports ownership of foreign corporation
✓ Different filing thresholds apply
Deadline or filing window
The return is due on the 15th day of the fourth month after the trust’s tax year ends (e.g., March 15 for a calendar year). If you cannot meet the deadline, file Form 4868 for an automatic six‑month extension. The extension does not waive penalties for late or incomplete information.
- —Total foreign income | Sum of Schedule B line items | Total Income | Verify all income sources are included
Checklist
What you need before filling it out
Trust identification number
Trust charter or formation document · Trust paperwork
U.S. owner SSN/EIN
Copy of owner’s IRS notice or passport · Owner’s personal records
Year‑end asset values
Balance‑sheet schedule · Trust’s audited statements
Distributions to owners
Bank statements or payment vouchers · Trust accounting
Before you submit
- 1Use the 2024 edition of Form 3520‑A.
- 2Confirm all U.S. owners are listed with correct SSN/EIN.
- 3Verify income totals match the trust’s financial statements.
- 4Check that year‑end asset values are accurate to the nearest dollar.
- 5Attach Schedule A (balance sheet) and Schedule B (income).
- 6Sign the form as trustee and include title.
- 7Include a prepaid return receipt envelope if mailing.
- 8Retain a copy of the signed return and mailing proof.
- 9If filing electronically, confirm the IRS e‑file portal accepts the form.
- 10Record the date the package is sent.
How to file this form
- 1Gather the trust’s audited financial statements for the tax year.
- 2Identify every U.S. owner and collect their SSN/EIN.
- 3Complete Schedule A (balance sheet) and Schedule B (income).
- 4Enter the data on Form 3520‑A, double‑checking totals.
- 5Attach required schedules and any supporting documents.
- 6Sign and date the form as trustee.
- 7Mail to the IRS international address or submit via approved e‑file system before the deadline.
Known limitations
- 1The form does not calculate any tax due; it is purely informational.
- 2IRS instructions may reference other schedules that are not included in the form package.
- 3Electronic filing is limited to certain trust classifications.
- 4The IRS may request additional documentation after filing.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 3520‑A is currently in the 2024 edition, reflecting the 2023 tax year filing requirements. The IRS updates the form annually; verify the edition on the IRS website before filing.
What changed or needs a fresh check
- Edition date – confirm the form is the latest version (2024 edition).
- Fee – no filing fee for Form 3520‑A.
- Mailing address – use the IRS international returns address unless e‑file is available.
- Signature block – trustee’s signature and title required.
- Attachments – include Schedule A (balance sheet) and Schedule B (income).
- Extension – file Form 4868 for the trust if needed.
Quick Facts
Downloads
After you file
- 1Keep a scanned copy of the filed return and all attachments.
- 2Store proof of mailing or electronic submission confirmation.
- 3Track the filing deadline for the next tax year.
- 4Monitor any IRS notices for follow‑up requests.
- 5Update the trust’s record of U.S. owners if changes occur.
- 6Retain all supporting documents for at least seven years.
Sources
- SRCIRS Form 3520‑A instructions (2024 edition)confirms purpose and filing deadline.
- SRCIRS Publication 519defines foreign trust and U.S. owner.
- SRCIRS websitemailing address for international returns.
- SRCIRS Form 4868extension rules for individuals, noted as not applicable to trusts.
- SRCIRS Form 7004extension for certain foreign entities.
- SRCIRS penalty guidelines$10,000 per failure to file.
- SRCNot found in provided sourceelectronic filing eligibility details.
Common confusion points
Trust vs. grantor classification
The IRS treats grantor trusts differently
→ Verify trust classification in the charter
U.S. owner definition
Ownership can be indirect through entities
→ Review ownership chain carefully
Reporting foreign‑source income
Some income may be exempt under treaty
→ Check treaty provisions before reporting
Extension filing
Form 4868 is for individuals, not trusts
→ Use Form 7004 for foreign trusts if applicable
Electronic vs. paper filing
Not all trust types are eligible for e‑file
→ Confirm eligibility on the IRS site
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 3520‑A‑NR – No‑report version for trusts with no U.S. owners
Source transparency
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