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IRSOther IRS Forms (4000–6999)

Official form guide

Form 6524: 6524

IRS Form 6524 is an application to request an automatic 6‑month extension to file Form 3520‑A, the Annual Information Return of Foreign Trusts With a U.S. Owner. Use it when you cannot meet the original filing deadline for Form 3520‑A.

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Form Overview

IRS Form 6524 - 6524

IRS Form 6524 is an application to request an automatic 6‑month extension to file Form 3520‑A, the Annual Information Return of Foreign Trusts With a U.S. Owner. Use it when you cannot meet the original filing deadline for Form 3520‑A.

It captures the trust’s identifying information, the reason for the extension request, and the desired extended filing date.

Risk Radar

Scan points
  • 1An unapproved extension can immediately trigger penalties, even if the return is later filed on time.
  • 2Missing the original Form 3520‑A deadline before filing the extension
  • 3Incorrect trust EIN or name causing processing delays
  • 4Requesting an extension longer than six months (not allowed)
  • 5Failing to sign the form

Plain English

If you need more time to finish the foreign‑trust information return (Form 3520‑A), you file Form 6524. It asks the IRS for a six‑month grace period so you avoid a late‑filing penalty.

Submission Date

  • Filing date: 2020-03-19 22:10:28
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

grace periodpenaltyforeignperiodownermonth

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What this form is for

  • Use when you need a six‑month extension for Form 3520‑A.
  • Do not use if the trust already filed Form 3520‑A on time.
  • If the extension request is for a different form, check the appropriate extension form (e.g., Form 4868).

Form selector

Use this form or another form?

Late filing without extension

No automatic relief; penalties apply

✓ Verify penalty calculation before sending

Form 3520‑A with penalty payment

Extension for other foreign‑trust filings

Different deadline rules

✓ Confirm which form requires extension

Form 3520‑A (no extension)

Deadline or filing window

The extension request must be received by the IRS on or before the original due date of Form 3520‑A. If the original deadline is unknown, consult the Form 3520‑A instructions for the specific tax year. The granted extension adds six months to that date.

  • —Requested extension months | 6 | Extension end date | Must not exceed six months

Checklist

What you need before filling it out

1

Trust EIN

IRS EIN assignment letter · Form 3520‑A header

⚠ Wrong EIN causes rejection✕ High
2

Trust name

Trust charter or governing document · Part I of Form 6524

⚠ Misspelling leads to processing delay✕ Medium
3

Reason for extension

Written explanation of delay · Part II

⚠ Vague statements may be denied✕ Medium
4

Signature

Authorized trustee signature · Bottom of form

⚠ Missing signature leads to rejection✕ High

Before you submit

  1. 1Confirm the trust’s EIN matches IRS records
  2. 2Verify the original Form 3520‑A deadline
  3. 3Ensure the requested extension does not exceed six months
  4. 4Provide a clear, specific reason for the delay
  5. 5Sign and date the form
  6. 6Use the correct mailing address for the current edition
  7. 7Include a cover letter referencing the trust’s EIN and tax year
  8. 8Make a copy of the completed form for your records
  9. 9Send via trackable mail service
  10. 10Retain the mailing receipt and tracking number

How to file this form

  1. 1Download the latest Form 6524 PDF from IRS.gov
  2. 2Print or fill electronically, completing Part I and Part II
  3. 3Attach a brief written explanation if needed
  4. 4Sign the form
  5. 5Place the form in an envelope with a cover letter
  6. 6Mail to the address in the Form 6524 instructions before the Form 3520‑A deadline
  7. 7Track delivery and keep the receipt

Known limitations

  1. 1Form 6524 does not extend the filing deadline for any tax beyond Form 3520‑A
  2. 2The IRS may deny the extension if the reason is not credible
  3. 3No electronic filing option for some tax years
  4. 4The form does not calculate penalties; separate calculations are required

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 6524 is currently active for tax years 2023‑2025. The IRS updates the instructions annually; verify the edition date before filing.

What changed or needs a fresh check

  • Edition date – verify the year on the top of the form
  • Fee – no fee for Form 6524
  • Mailing address – use the address in the current instructions
  • Signature requirement – must be signed by the trustee or authorized officer
  • Electronic filing availability – check IRS e‑file portal for the tax year

Form Preview

Form 6524 page 1

Page 1

Form 6524 page 2

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Quick Facts

The trustee or fiduciary of a foreign trust that must file Form 3520‑A files Form 6524.
It captures the trust’s identifying information, the reason for the extension request, and the desired extended filing date.
File Form 6524 before the original due date of Form 3520‑A, typically the 15th day of the 4th month after the trust’s tax year ends.
Mail the completed form to the address listed in the instructions for Form 6524, or submit electronically if the IRS permits e‑filing for that tax year.
An unapproved extension can trigger a 5% per month penalty on the unpaid tax portion of Form 3520‑A and may lead to IRS correspondence.
1. Gather the trust’s EIN, name, and tax‑year details. 2. Complete Part I with the trust’s information and the requested extension date. 3. Explain the reason for the delay in Part II. 4. Sign and date the form, then mail it to the address in the instructions before the original Form 3520‑A deadline.

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After you file

  1. 1File Form 3520‑A by the extended deadline
  2. 2Keep the IRS acknowledgment of the approved extension
  3. 3Monitor for any IRS notices regarding the extension request
  4. 4Maintain copies of both Form 6524 and Form 3520‑A for at least seven years
  5. 5Reconcile any payments made with the extension request
  6. 6Update the trust’s compliance calendar with the new deadline

Sources

  • SRCForm 6524 title and purposeIRS official form instructions
  • SRCExtension period of six monthsForm 6524 instructions
  • SRCNo fee requiredIRS fee schedule for Form 6524
  • SRCSignature requirementPart IV of Form 6524
  • SRCMailing addressInstructions page of the current edition
  • SRCEligibility (trustee/fiduciary)Form 6524 eligibility notes
  • SRCDeadline relationship to Form 3520‑ACross‑reference in Form 3520‑A instructions
  • SRCElectronic filing statusIRS e‑file guidance for 2024

Common confusion points

Extension length

Some think it can be longer than six months

→ Verify 6‑month limit

Who can sign

Unclear if an attorney can sign

→ Only an authorized trustee or officer may sign

Electronic filing

Belief that all IRS forms are e‑fileable

→ Check current IRS guidance for this form

Fee requirement

Assumption of a filing fee

→ Form 6524 has no fee

Address changes

Using an old address from a prior edition

→ Use the address in the latest instructions

Workflow map

Related forms and next steps

4 signals

Before

Form 3520‑A – Annual information return for foreign trusts

Current

6524

After

Form 3520‑A – File by the extended deadline granted by Form 6524

Often used with

Form 3520 – Return of U.S. persons with ownership of foreign trusts

⚠ If something goes wrong

  • IRS Notice CP2000 – Review the denial reason and consider filing a late‑file penalty waiver

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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