Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.

IRSOther IRS Forms (7000–9999)

Official form guide

Form 8716: 8716

IRS Form 8716 is the Information Return for Certain Persons With Respect To a Foreign Trust. Use it when you are a U.S. person who is a trustee, protector, or certain other person of a foreign trust and must report information to the IRS.

Fillable formOpen in Editor->Download blank PDF

Need help with Form 8716?

Open it in the AI Editor for field guidance, checks, and PDF export.

Fillable formOpen in Editor->

Form Overview

IRS Form 8716 - 8716

IRS Form 8716 is the Information Return for Certain Persons With Respect To a Foreign Trust. Use it when you are a U.S. person who is a trustee, protector, or certain other person of a foreign trust and must report information to the IRS.

The form captures your identifying information, the trust’s name and EIN, jurisdiction, and the nature of your fiduciary role.

Risk Radar

Scan points
  • 1A missing or wrong fiduciary role can invalidate the entire filing.
  • 2Incorrect EIN or trust name
  • 3Wrong fiduciary role selected
  • 4Missing signature or date
  • 5Submitting to the wrong IRS address

Plain English

If you have a role in a foreign trust—like being its trustee or protector—this form tells the IRS who you are and basic details about the trust. It’s a reporting requirement, not a tax payment form.

Submission Date

  • Filing date: 2021-09-03 22:10:25
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

AI co-pilot

Fill it faster. Catch mistakes before you file.

Explains confusing fields in plain English
Flags missing signatures, dates, IDs, and attachments
Keeps the PDF ready for editor, send, and proof flows
Open AI workspace->

Glossary Terms

jurisdictionpaymentforeignpersonnature

Hover a term to preview the meaning.

What this form is for

  • Use when you are a trustee, protector, or similar fiduciary of a foreign trust.
  • Do not use if you are only a beneficiary with no fiduciary duties.
  • Check Form 3520‑A if the trust itself must file an annual information return.

Form selector

Use this form or another form?

Beneficiary only

Only reports distributions, not fiduciary info

✓ Verify beneficiary status first

Form 3520

Foreign corporation with U.S. owners

Reports related party transactions, not trust fiduciary data

✓ Confirm corporate status before proceeding

Form 5472

Deadline or filing window

The filing deadline aligns with the foreign trust’s Form 3520‑A due date, typically the 15th day of the fourth month after the trust’s tax year ends. If the trust’s tax year ends Dec 31, the deadline is April 15 of the following year. Extensions for Form 3520‑A also extend the deadline for Form 8716.

Checklist

What you need before filling it out

1

Fiduciary name and SSN/EIN

Government-issued ID or tax return · IRS records

⚠ Misspelled name or wrong SSN✕ High
2

Foreign trust name and EIN

Trust charter or foreign tax ID · Trust documents

⚠ Transposed digits✕ Medium
3

Jurisdiction of trust

Trust formation certificate · Legal paperwork

⚠ Using country code instead of full name✕ Low
4

Fiduciary role selection

Role description in trust agreement · Trust agreement

⚠ Selecting “beneficiary” instead of “trustee”✕ High

Before you submit

  1. 1Use the latest edition of Form 8716
  2. 2Verify all identification numbers (SSN, EIN) are correct
  3. 3Confirm fiduciary role matches the trust agreement
  4. 4Attach Form 8716 to the trust’s Form 3520‑A
  5. 5Sign and date the form in ink (if paper filing)
  6. 6Include a self‑addressed stamped envelope if mailing
  7. 7Double‑check the IRS mailing address
  8. 8Retain a copy of the complete packet for your records

How to file this form

  1. 1Obtain the current Form 8716 from IRS.gov
  2. 2Collect personal ID, trust EIN, and jurisdiction details
  3. 3Complete identification and role sections
  4. 4Sign and date the form
  5. 5Attach to Form 3520‑A (or its e‑file package)
  6. 6Mail to the address in the Form 3520‑A instructions or submit electronically
  7. 7Confirm receipt via USPS tracking or IRS e‑file acknowledgment

Known limitations

  1. 1Form does not calculate any tax – it is purely informational
  2. 2No separate IRS e‑file portal; must be filed with Form 3520‑A
  3. 3Instructions may reference other forms; cross‑check for updates
  4. 4If the trust is a grantor trust, different reporting may apply

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
This compact map shows typical fields for this form type. The AI Editor gives precise field guidance after you open the PDF.

Almost done reviewing the fields?

Fillable formOpen in Editor->
Current form status
IRS

Form 8716 is active for the 2024 tax year. The latest revision was issued in October 2023. Verify the edition date before filing.

What changed or needs a fresh check

  • Edition date – confirm the form is the 2023 revision or later
  • Fee – no filing fee for Form 8716 itself
  • Mailing address – use the address in the Form 3520‑A instructions
  • Electronic filing – check IRS e‑file options for Form 3520‑A attachment
  • Signature requirement – must be signed by the fiduciary

Form Preview

Form 8716 page 1

Page 1

Form 8716 page 2

Page 2

Open in AI Editor →

Quick Facts

U.S. persons who are trustees, protectors, or similar fiduciaries of a foreign trust must file.
The form captures your identifying information, the trust’s name and EIN, jurisdiction, and the nature of your fiduciary role.
File the form by the due date of the trust’s annual information return (Form 3520‑A), generally the 15th day of the 4th month after the trust’s tax year ends.
Mail the completed Form 8716 to the IRS address listed in the instructions for Form 3520‑A, or submit electronically if the IRS permits e‑filing for the accompanying return.
Errors can trigger penalties, delay processing of the trust’s Form 3520‑A, and may expose the filer to additional compliance scrutiny.
Gather your personal tax ID, the foreign trust’s EIN, and jurisdiction details. Complete the identification sections, sign and date the form, attach it to Form 3520‑A, and mail or e‑file by the deadline. Keep a copy for your records.

Downloads

Blank Form 8716↗

Fill Form 8716

AI-powered guidance for every field

Fillable formOpen in Editor->

Free to start / No account required

After you file

  1. 1File a copy of the submitted packet with your personal tax records
  2. 2Monitor IRS correspondence for acknowledgment or correction notices
  3. 3Update your records if the trust’s EIN or jurisdiction changes
  4. 4Keep a log of filing date and tracking number
  5. 5Review the next year’s Form 8716 requirements early
  6. 6Notify the trust’s other fiduciaries of the filing
  7. 7[object Object]
  8. 8[object Object]

Ready to get started?

Upload the form or open it in the AI Editor for intelligent guidance

Fillable formOpen in Editor->

Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

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.
Verify current license terms with the source agency before reuse outside this platform.

Never sign without understanding every clause.

BrieflyGo reviews your contracts in plain English — instantly.

Try for free →