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Form 3520A: Annual Information Return of Foreign Trust With a U.S. Owner (Under section 6048(b))
IRS Form 3520A is the Annual Information Return of Foreign Trust With a U.S. Owner (Under section 6048(b)). A foreign trust must file this form by the 15th day of the third month following its tax year end.
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IRS Form 3520A - Annual Information Return of Foreign Trust With a U.S. Owner (Under section 6048(b))
IRS Form 3520A is the Annual Information Return of Foreign Trust With a U.S. Owner (Under section 6048(b)). A foreign trust must file this form by the 15th day of the third month following its tax year end.
Risk Radar
Scan points- 1Failing to file a complete Form 3520-A results in penalties and requires a substitute filing by the U.S. owner.
- 2Failing to enter the correct tax year on all statements of Form 3520-A.
- 3Not providing copies of the Owner/Beneficiary Statements to U.S. parties by the due date.
- 4Forgetting to file a substitute Form 3520-A if the foreign trust misses its deadline.
- 5Omitting required attachments, which means the entire form is not considered timely filed.
Plain English
This form tells the IRS about a foreign trust that has at least one owner who is a U.S. person. It provides details on the trust itself, as well as information about any U.S. beneficiaries or owners it holds. Filing this ensures the U.S. owner meets their annual reporting requirement under section 6048(b) of the tax code.
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 this form when a foreign trust has at least one U.S. owner, requiring the annual information return under section 6048(b) of the Internal Revenue Code.
- Do not use Form 3520-A when filing for a foreign trust that has no U.S. owners or when reporting an event outside the scope of this annual return.
- Check Form 3520 instead when preparing a substitute Form 3520-A attached to a U.S. owner’s Form 3520.
Form selector
Use this form or another form?
Filing as a Substitute
Required if filing a replacement return for the foreign trust; must be filed by the same deadline as the main Form 3520.
✓ Verify that you are attaching it to an owner's Form 3520.
Reporting Inconsistency
Use this form when U.S. beneficiaries or owners treat items on their tax returns differently than the foreign trust did on its return.
✓ Ensure the inconsistency is reported, otherwise the IRS may flag it.
Requesting an Extension
File this application using the foreign trust’s EIN to request an extension; note that extending the income tax return does not extend the filing deadline for Form 3520-A itself.
✓ Confirm you are using the correct EIN on Form 7004.
Deadline or filing window
The primary deadline is the 15th day of the third month following the end of the trust’s tax year. An extension can be requested by filing Form 7004 using the foreign trust’s EIN, which must also be filed by the 15th day of that same third month.
Checklist
What you need before filling it out
Filing Deadline
The 15th day of the 3rd month after the end of the foreign trust’s tax year (or the same day as Form 3520 if it is a substitute). · Instructions p.1
Who Must File
A foreign trust with at least one U.S. owner must file Form 3520-A to satisfy its annual information reporting requirements under section 6048(b). · Instructions p.1
Who Must Sign
The trustee of the foreign trust must sign Form 3520-A; if the trustee is a partnership, a partner or LLC member must sign it. · Instructions p.2
Where To File (Mail)
Internal Revenue Service Center P.O. Box 40910 · Ogden, UT 84409
U.S. Agent Appointment
Check “Yes” if a U.S. agent was appointed and enter the year the Authorization of Agent form was last attached. · Instructions p.6
Trust Documents (If No U.S. Agent)
List documents attached to the current year Form 3520-A and those attached within the last 3 years, specifying the attachment years. · Instructions p.7
Distribution Reporting
Complete the Foreign Grantor Trust Beneficiary Statement for any U.S. person who receives a distribution directly or indirectly during the tax year. · Instructions p.8
Before you submit
- 1Verify that all information provided on Form 3520-A is in English and all amounts are in U.S. currency.
- 2Confirm the tax year has been entered at the top of the first page and all statements.
- 3Ensure the required Foreign Grantor Trust Owner Statement (pages 3 and 4) is included as an attachment.
- 4Verify that the Foreign Grantor Trust Beneficiary Statement (page 5) is attached to Form 3520-A.
- 5Check that the return is signed by the trustee or a designated partner/LLC member.
- 6Confirm all required preparer information, including PTIN, has been completed on the form.
- 7If filing late, confirm you have filed Form 7004 using the foreign trust’s EIN.
How to file this form
- 1Complete Part I of Form 3520-A by entering all required details, ensuring TINs and addresses are accurate.
- 2Fill out the Foreign Grantor Trust Owner Statement (pages 3 and 4) and attach it to Form 3520-A.
- 3Complete and attach the Foreign Grantor Trust Beneficiary Statement (page 5).
- 4Sign Form 3520-A by the trustee or authorized partner/LLC member, and complete the preparer information section.
- 5Mail the entire package to the Internal Revenue Service Center at P.O. Box 409101, Ogden, UT 84409.
- 6Keep a copy of the fully completed and signed Form 3520-A for your records.
Known limitations
- 1A substitute Form 3520-A attached to a U.S owner’s Form 3520 is due on the same day as Form 3520.
- 2Interest paid on indebtedness wholly exempt from income tax should not be included in the information reported on Form 3520-A.
- 3If a U.S person is treated as an owner of any portion of the foreign trust, that U.S person does not complete the standard statement; instead, they complete the Foreign Grantor Trust Owner Statement for that portion.
- 4An extension of time to file an income tax return does not extend the filing deadline for Form 3520-A.
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.
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Fillable formOpen in Editor->The current edition is Revision December 2025, and users should use these instructions for tax year 2025 and subsequent years until a superseding revision is issued; further updates are available at IRS.gov/Form3520A.
What changed or needs a fresh check
- Edition date — confirm the instruction booklet reads December 2025.
- Tax year — confirm the tax year is entered at the top of the first page and all statements.
- Mailing address — confirm the IRS Center P.O. Box is 409101, Ogden, UT 84409.
- Signature — confirm that the trustee (or a partner/LLC member if the trustee is a partnership) signs Form 3520-A.
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed Form 3520-A.
- 2If a substitute Form 3520-A is attached to Form 3520, ensure it is filed on the same day as Form 3520.
- 3The Foreign Grantor Trust Beneficiary Statement (page 5) must be furnished to the U.S beneficiary no later than the 15th day of the 3rd month following the end of the trust’s tax year, or later if an extension is granted.
- 4If filing a substitute Form 3520-A, ensure it is sent with the main return package to meet the deadline.
Sources
- SRCInstructions p.1 — The due date for Form 3520-A is the 15th day of the 3rd month after the end of the foreign trust’s tax year.
- SRCInstructions p.1 — A substitute Form 3520-A attached to a U.S owner’s Form 3520 is due on the same day as Form 3520.
- SRCInstructions p.1 — The purpose of Form 3520-A is the annual information return of a foreign trust with at least one U.S. owner.
- SRCInstructions p.2 — Form 3520-A must be signed by the trustee of the foreign trust, or by a partner/LLC member if the trustee is a partnership.
- SRCInstructions p.8 — The Foreign Grantor Trust Beneficiary Statement (page 5) must be furnished to the U.S beneficiary no later than the 15th day of the 3rd month following the end of the trust’s tax year, or later if an extension is granted or a substitute Form 3520-A is filed.
- SRCInstructions p.1 — The form must be filled out in English and all amounts reported must be in U.S. currency.
- SRCInstructions p.5 — If the foreign trust’s principal place of business is outside the United States or its territories, it can apply for an EIN by phone at 267-941-1099.
- SRCInstructions p.8 — The Foreign Grantor Trust Owner Statement must be completed if a U.S person is treated as the owner of any portion of the trust.
Common confusion points
When is Form 3520-A due if the foreign trust has a fiscal year?
The deadline is the 15th day of the 3rd month after the end of the foreign trust’s tax year.
→ Check Instructions p.1 for confirmation.
If we file a substitute Form 3520-A, when is it due?
It is due on the same day as the U.S. owner’s Form 3520.
→ Verify this against the instructions for Form 3520 (Instructions p.1).
If we don't appoint a U.S. agent, what must we attach?
You must attach documents listed on Line 8 of Form 3520-A (current and prior 3 years).
→ Confirm the list of required attachments in Part I instructions.
Does filing an extension for income tax cover Form 3520-A?
No, an extension of time to file an income tax return does NOT extend the time to file Form 3520-A.
→ You must file Form 7004 using the foreign trust’s EIN (Instructions p.2).
What if our trustee is a partnership? Who signs?
A partner or limited liability company (LLC) member of that partnership must sign Form 3520-A.
→ Check Instructions p.2 for specific signatory requirements.
Do we include interest paid on all debt?
No, do not include interest paid on indebtedness if the interest is wholly exempt from income tax.
→ See Instructions p.6 for this exclusion.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- FinCEN Form 114 (FBAR, which is required alongside filing Form 3520-A)
Questions about IRS Form 3520A
What is IRS Form 3520A used for?
This form tells the IRS about a foreign trust that has at least one owner who is a U.S. person. It provides details on the trust itself, as well as information about any U.S. beneficiaries or owners it holds. Filing this ensures the U.S. owner meets their annual reporting requirement under section 6048(b) of the tax code.
Who must file IRS Form 3520A?
A foreign trust with a U.S. owner must file Form 3520-A to satisfy its annual information reporting requirements under section 6048(b). Each U.S. owner is also responsible for ensuring this filing occurs.
What information does IRS Form 3520A require?
The form collects details about the foreign trust and its owners/beneficiaries. Specific statements included are the Foreign Grantor Trust Owner Statement (pages 3 and 4) and the Foreign Grantor Trust Beneficiary Statement (page 5).
When is IRS Form 3520A due?
The foreign trust must file Form 3520-A by the 15th day of the third month following the end of its tax year, unless an extension is granted. The U.S. owner must also provide copies to beneficiaries/owners by this due date.
Where do I file IRS Form 3520A?
Form 3520-A must be filed at the Internal Revenue Service Center P.O. Box 409101 in Ogden, UT 84409. The instructions direct users to refer to Form 3520 for where to file a substitute Form 3520-A.
How do I complete IRS Form 3520A?
First, enter the tax year and confirm all information is in English and U.S. currency on all statements. The trustee of the foreign trust must sign Form 3520-A; if the trustee is a partnership, an LLC member or partner signs. Complete the required attachments before submitting.
What happens if IRS Form 3520A is filed incorrectly?
If the foreign trust fails to file timely or includes incorrect information, the U.S. owner faces an initial penalty equal to the greater of $10,000 or 5% of the gross value of the portion owned by the U.S. person (Section 6677(a) through (c)).
When is Form 3520-A due if the foreign trust has a fiscal year?
The deadline is the 15th day of the 3rd month after the end of the foreign trust’s tax year. Check Instructions p.1 for confirmation.
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