IRS Form 3520 "Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts"

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Download IRS Form 3520 "Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts"

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3520
Annual Return To Report Transactions With
OMB No. 1545-0159
Form
Foreign Trusts and Receipt of Certain Foreign Gifts
2018
Department of the Treasury
Go to www.irs.gov/Form3520 for instructions and the latest information.
Internal Revenue Service
Note: All information must be in English. Show all amounts in U.S. dollars. File a separate Form 3520 for each foreign trust.
For calendar year 2018, or tax year beginning
, 2018, ending
, 20
A Check appropriate boxes:
Initial return
Initial return (extension filed)
Final return
Amended return
B Check box that applies to person filing return:
Individual
Partnership
Corporation
Trust
Executor
C Check if any excepted specified foreign financial assets are reported on this form (see instructions) .
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Check all applicable boxes.
(a) You are a U.S. transferor who, directly or indirectly, transferred money or other property during the current tax year to a foreign trust,
(b) You held an outstanding obligation of a related foreign trust (or a person related to the trust) issued during the current tax year, that you
reported as a “qualified obligation” (defined in the instructions) during the current tax year, or (c) You are the executor of the estate of a U.S.
decedent and (1) the decedent made a transfer to a foreign trust by reason of death, (2) the decedent was treated as the owner of any portion of a
foreign trust immediately prior to death, or (3) the decedent’s estate included any portion of the assets of a foreign trust. Complete all applicable
identifying information requested below and Part I of the form and see the instructions for Part I.
You are a U.S. owner of all or any portion of a foreign trust at any time during the tax year. Complete all applicable identifying information
requested below and Part II of the form and see the instructions for Part II. You may also need to complete Part III. See the instructions for Part III.
(a) You are a U.S. person (including a U.S. owner) who, during the current tax year, received a distribution from a foreign trust, or (b) You are a
U.S. person who is a U.S. owner or beneficiary of a foreign trust and such foreign trust (1) made a loan of cash or marketable securities, directly or
indirectly, to you or a U.S. person related to you during the current tax year, or (2) provided you or a U.S. person related to you with the
uncompensated use of trust property. Complete all applicable identifying information requested below and Part III of the form and see the
instructions for Part III.
You are a U.S. person who, during the current tax year, received certain gifts or bequests from a foreign person. Complete all applicable
identifying information requested below and Part IV of the form and see the instructions for Part IV.
1a
Name of U.S. person(s) with respect to whom this Form 3520 is being filed (see instructions)
b Identification number
c
d Spouse’s identification number
Number, street, and room or suite no. (if a P.O. box, see instructions)
e
City or town
f State or province
g ZIP or foreign postal code h Country
i
Check the box if you are married and filing a joint 2018 income tax return, and you are filing a joint Form 3520 with your spouse.
j
Service center where U.S. person’s tax return is filed
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k
If an extension was requested for the tax return, check this box
and enter the form number of the tax return to be filed.
2a
Name of foreign trust (if applicable)
b(1) Employer identification number (if any)
c
Number, street, and room or suite no. (if a P.O. box, see instructions)
b(2) Reference ID number (see instructions)
d
e State or province
f ZIP or foreign postal code g Country
City or town
3
Did the foreign trust appoint a U.S. agent (defined in the instructions) who can provide the IRS with all relevant trust
information?
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Yes
No
If “Yes,” complete lines 3a through 3g. If “No,” be sure to complete Part I, lines 15 through 18.
3a
Name of U.S. agent
b Identification number (if any)
c
Number, street, and room or suite no. (if a P.O. box, see instructions)
d
City or town
e State or province
f ZIP or postal code
g Country
4a
Name of U.S. decedent (see instr.)
b Address
c TIN of decedent
d
e EIN of estate
Date of death
f
Check applicable box.
U.S. decedent made transfer to a foreign trust by reason of death.
U.S. decedent treated as owner of foreign trust immediately prior to death.
Assets of foreign trust were included in estate of U.S. decedent.
3520
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Cat. No. 19594V
Form
(2018)
3520
Annual Return To Report Transactions With
OMB No. 1545-0159
Form
Foreign Trusts and Receipt of Certain Foreign Gifts
2018
Department of the Treasury
Go to www.irs.gov/Form3520 for instructions and the latest information.
Internal Revenue Service
Note: All information must be in English. Show all amounts in U.S. dollars. File a separate Form 3520 for each foreign trust.
For calendar year 2018, or tax year beginning
, 2018, ending
, 20
A Check appropriate boxes:
Initial return
Initial return (extension filed)
Final return
Amended return
B Check box that applies to person filing return:
Individual
Partnership
Corporation
Trust
Executor
C Check if any excepted specified foreign financial assets are reported on this form (see instructions) .
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Check all applicable boxes.
(a) You are a U.S. transferor who, directly or indirectly, transferred money or other property during the current tax year to a foreign trust,
(b) You held an outstanding obligation of a related foreign trust (or a person related to the trust) issued during the current tax year, that you
reported as a “qualified obligation” (defined in the instructions) during the current tax year, or (c) You are the executor of the estate of a U.S.
decedent and (1) the decedent made a transfer to a foreign trust by reason of death, (2) the decedent was treated as the owner of any portion of a
foreign trust immediately prior to death, or (3) the decedent’s estate included any portion of the assets of a foreign trust. Complete all applicable
identifying information requested below and Part I of the form and see the instructions for Part I.
You are a U.S. owner of all or any portion of a foreign trust at any time during the tax year. Complete all applicable identifying information
requested below and Part II of the form and see the instructions for Part II. You may also need to complete Part III. See the instructions for Part III.
(a) You are a U.S. person (including a U.S. owner) who, during the current tax year, received a distribution from a foreign trust, or (b) You are a
U.S. person who is a U.S. owner or beneficiary of a foreign trust and such foreign trust (1) made a loan of cash or marketable securities, directly or
indirectly, to you or a U.S. person related to you during the current tax year, or (2) provided you or a U.S. person related to you with the
uncompensated use of trust property. Complete all applicable identifying information requested below and Part III of the form and see the
instructions for Part III.
You are a U.S. person who, during the current tax year, received certain gifts or bequests from a foreign person. Complete all applicable
identifying information requested below and Part IV of the form and see the instructions for Part IV.
1a
Name of U.S. person(s) with respect to whom this Form 3520 is being filed (see instructions)
b Identification number
c
d Spouse’s identification number
Number, street, and room or suite no. (if a P.O. box, see instructions)
e
City or town
f State or province
g ZIP or foreign postal code h Country
i
Check the box if you are married and filing a joint 2018 income tax return, and you are filing a joint Form 3520 with your spouse.
j
Service center where U.S. person’s tax return is filed
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k
If an extension was requested for the tax return, check this box
and enter the form number of the tax return to be filed.
2a
Name of foreign trust (if applicable)
b(1) Employer identification number (if any)
c
Number, street, and room or suite no. (if a P.O. box, see instructions)
b(2) Reference ID number (see instructions)
d
e State or province
f ZIP or foreign postal code g Country
City or town
3
Did the foreign trust appoint a U.S. agent (defined in the instructions) who can provide the IRS with all relevant trust
information?
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Yes
No
If “Yes,” complete lines 3a through 3g. If “No,” be sure to complete Part I, lines 15 through 18.
3a
Name of U.S. agent
b Identification number (if any)
c
Number, street, and room or suite no. (if a P.O. box, see instructions)
d
City or town
e State or province
f ZIP or postal code
g Country
4a
Name of U.S. decedent (see instr.)
b Address
c TIN of decedent
d
e EIN of estate
Date of death
f
Check applicable box.
U.S. decedent made transfer to a foreign trust by reason of death.
U.S. decedent treated as owner of foreign trust immediately prior to death.
Assets of foreign trust were included in estate of U.S. decedent.
3520
For Privacy Act and Paperwork Reduction Act Notice, see instructions.
Cat. No. 19594V
Form
(2018)
2
Form 3520 (2018)
Page
Part I
Transfers by U.S. Persons to a Foreign Trust During the Current Tax Year (see instructions)
5a
Name of trust creator
b Address
c Identification number (if any)
6a
b Country code of country whose law governs the trust
c Date trust was created
Country code of country where trust was created
7 a
Will any person (other than the U.S. transferor or the foreign trust) be treated as the owner of the transferred assets after
Yes
No
the transfer?
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(i)
(v)
b
(ii)
(iii)
(iv)
Name of other foreign
Relevant Code
Address
Country of residence
Identification number, if any
trust owners, if any
section
Yes
No
8
Was the transfer a completed gift or bequest? If “Yes,” see instructions .
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9a
Yes
No
Now or at any time in the future, can any part of the income or corpus of the trust benefit any U.S. beneficiary? .
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Yes
No
b
If “No,” could the trust be revised or amended to benefit a U.S. beneficiary?.
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10
Will you continue to be treated as the owner of the transferred asset(s) after the transfer? .
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Yes
No
Schedule A—Obligations of a Related Trust (see instructions)
11 a
During the current tax year, did you transfer property (including cash) to a related foreign trust in exchange for an
Yes
No
obligation of the trust or an obligation of a person related to the trust (see instructions)? .
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If “Yes,” complete the rest of Schedule A, as applicable. If “No,” go to Schedule B.
Yes
No
b
Were any of the obligations you received (with respect to a transfer described in line 11a above) qualified obligations? .
If “Yes,” complete the rest of Schedule A and attach a copy of each loan document entered into with respect to each qualified obligation
reported on line 11(b). If these documents have been attached to a Form 3520 filed within the previous 3 years, attach only relevant updates.
If “No,” go to Schedule B.
(i)
(ii)
(iii)
(iv)
Date of transfer giving rise to obligation
Maximum term
Yield to maturity
FMV of obligation
12
With respect to each qualified obligation you reported on line 11b: Do you agree to extend the period of assessment of
any income or transfer tax attributable to the transfer, and any consequential income tax changes for each year that the
Yes
No
obligation is outstanding, to a date 3 years after the maturity date of the obligation?
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Note: You have the right to refuse to extend the period of limitations or limit this extension to a mutually agreed-upon
issue(s) or mutually agreed-upon period of time. Generally, if you refuse to extend the period of limitations with respect
to each qualified obligation you reported on line 11b, then such obligation is not a qualified obligation and you cannot
check “Yes” to the question on line 11b.
Schedule B—Gratuitous Transfers (see instructions)
13
During the current tax year, did you make any transfers (directly or indirectly) to the trust and receive less than FMV,
Yes
No
or no consideration at all, for the property transferred? .
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If “Yes,” complete columns (a) through (i) below and the rest of Schedule B, as applicable. When completing columns (a) through (i) with
respect to each nonqualified obligation, enter “-0-” in column (h).
If “No,” go to Schedule C.
(f)
(d)
(e)
(g)
(b)
Excess, if any,
(i)
(a)
(c)
U.S. adjusted
Gain recognized
Description
(h)
Description
of column (c)
Excess of
Date of
FMV of property
basis of
at time of
of property
FMV of property
of property
over the sum of
column (c) over
transfer
transferred
property
transfer,
received,
received
transferred
columns
column (h)
transferred
if any
if any
(d) and (e)
Totals
$
$
14
You are required to attach a copy of each sale or loan document entered into in connection with a transfer reported on line 13. If these
documents have been attached to a Form 3520 filed within the previous 3 years, attach only relevant updates.
Attached
Year
Yes
No
Previously
Attached
Are you attaching a copy of:
a
Sale document?
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b
Loan document? .
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c
Subsequent variances to original sale or loan documents? .
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3520
Form
(2018)
3
Form 3520 (2018)
Page
Part I
Schedule B—Gratuitous Transfers (continued)
Note: Complete lines 15 through 18 only if you answered “No” to line 3, acknowledging that the foreign trust did not appoint a U.S. agent to
provide the IRS with all relevant trust information.
15
(c)
(a)
(b)
(d)
U.S. beneficiary?
Name of beneficiary
Address of beneficiary
Identification number, if any
Yes
No
16
(a)
(b)
(c)
Name of trustee
Address of trustee
Identification number, if any
(a)
(c)
17
(b)
(d)
Name of other persons
Description of
Address of other persons with trust powers
Identification number, if any
with trust powers
powers
18
If you checked “No” on line 3, you are required to attach a copy of all trust documents as indicated below. If these documents have been
attached to a Form 3520-A or Form 3520 filed within the previous 3 years, attach only relevant updates.
Attached
Year
Yes
No
Previously
Attached
Are you attaching a copy of:
a
Summary of all written and oral agreements and understandings relating to the trust? .
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b
The trust instrument? .
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c
Memoranda or letters of wishes?
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d
Subsequent variances to original trust documents? .
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e
Trust financial statements? .
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f
Other trust documents? .
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Schedule C—Qualified Obligations Outstanding in the Current Tax Year (see instructions)
19
Did you, at any time during your tax year, hold an outstanding obligation of a related foreign trust (or a person related to
Yes
No
the trust) that you reported as a “qualified obligation” in the current tax year?
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If “Yes,” complete columns (a) through (e) below.
(e)
Does the obligation
(c)
(d)
(a)
(b)
still meet the
Amount of principal
Amount of interest
Date of original
Tax year qualified
criteria for a
payments made during
payments made during
obligation
obligation first reported
qualified obligation?
your tax year
your tax year
Yes
No
3520
Form
(2018)
4
Form 3520 (2018)
Page
Part II
U.S. Owner of a Foreign Trust (see instructions)
(a)
(e)
20
(b)
(c)
(d)
Name of other foreign
Relevant Code
Address
Country of tax residence
Identification number, if any
trust owners, if any
section
(a)
21
(b)
(c)
Country code of country where foreign trust
Country code of country whose law governs the foreign trust
Date foreign trust was created
was created
Yes
No
22
Did the foreign trust file Form 3520-A for the current year? .
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If “Yes,” attach the Foreign Grantor Trust Owner Statement you received from the foreign trust.
If “No,” to the best of your ability, complete and attach a substitute Form 3520-A for the foreign trust.
See instructions for information on penalties for failing to complete and attach a substitute Form 3520-A.
23
Enter the gross value of the portion of the foreign trust that you are treated as owning at the end of your tax year
$
Part III
Distributions to a U.S. Person From a Foreign Trust During the Current Tax Year (see instructions)
Note: If you received an amount from a portion of a foreign trust of which you are treated as the owner, only complete lines 24 and 27.
24
Cash amounts or FMV of property received, directly or indirectly, during your current tax year, from the foreign trust (exclude loans included on line 25).
(c)
(d)
(e)
(f)
(a)
(b)
FMV of property received
Description of property
FMV of property
Excess of column (c)
Date of distribution
Description of property received
(determined on date of distribution)
transferred, if any
transferred
over column (e)
$
Totals
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25 During your current tax year, did you (or a person related to you) receive a loan from a related foreign trust (including an
Yes
No
extension of credit upon the purchase of property from the trust)? .
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If “Yes,” complete columns (a) through (g) below for each such loan.
Note: You are considered to have received a loan if you (or a U.S. person related to you) were permitted the
uncompensated use of trust property (as described in section 643(i)). See instructions for additional information, including
how to complete columns (a) through (g) for such transactions.
(e)
(c)
(g)
(b)
(d)
(f)
Is the obligation a
(a)
Maximum term of
Amount treated as distribution
Date of original
Interest rate
FMV of qualified
“qualified obligation?”
FMV of loan proceeds
repayment of
from the trust (subtract
loan transaction
of obligation
obligation
obligation
Yes
No
column (f) from column (a))
Total .
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$
26 With respect to each obligation you reported as a “qualified obligation” on line 25: Do you agree to extend the period of
assessment of any income or transfer tax attributable to the transaction, and any consequential income tax changes for
Yes
No
each year that the obligation is outstanding, to a date 3 years after the maturity date of the obligation?
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Note: You have the right to refuse to extend the period of limitations or limit this extension to a mutually agreed-upon
issue(s) or mutually agreed-upon period of time. Generally, if you refuse to extend the period of limitations with respect to
an obligation that you reported as a “qualified obligation” on line 25, then such obligation is not a qualified obligation and
you cannot check “Yes” in column (e) of line 25.
27 Total distributions received during your current tax year. Add line 24, column (f), and line 25, column (g) .
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$
28 Did the trust, at any time during the current tax year, hold an outstanding obligation of yours (or a person related to you)
Yes
No
that you reported as a “qualified obligation”?
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If “Yes,” complete columns (a) through (e) below for each obligation.
(e)
(a)
(b)
(c)
(d)
Does the loan still meet the criteria
Date of original loan
Tax year qualified
Amount of principal payments
Amount of interest payments
of a qualified obligation?
transaction
obligation first reported
made during your tax year
made during your tax year
Yes
No
3520
Form
(2018)
5
Form 3520 (2018)
Page
Part III
Distributions to a U.S. Person From a Foreign Trust During the Current Tax Year (continued)
29
Did you receive a Foreign Grantor Trust Beneficiary Statement from the foreign trust with respect to a
Yes
No
N/A
distribution?
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If “Yes,” attach the statement and do not complete the remainder of Part III with respect to that distribution.
If “No,” complete Schedule A with respect to that distribution. Also complete Schedule C if you enter an
amount greater than zero on line 37.
30
Did you receive a Foreign Nongrantor Trust Beneficiary Statement from the foreign trust with respect to a
Yes
No
N/A
distribution?
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If “Yes,” attach the statement and complete either Schedule A or Schedule B below (see instructions). Also
complete Schedule C if you enter an amount greater than zero on line 37 or line 41a.
If “No,” complete Schedule A with respect to that distribution. Also complete Schedule C if you enter an
amount greater than zero on line 37.
Schedule A—Default Calculation of Trust Distributions (see instructions)
31
Enter amount from line 27
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32
Number of years the trust has been a foreign trust (see instructions) .
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33
Enter total distributions received from the foreign trust during the 3 preceding tax years (or during the number of
years the trust has been a foreign trust, if fewer than 3) .
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34
Multiply line 33 by 1.25
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35
Average distribution. Divide line 34 by 3 (or the number of years the trust has been a foreign trust, if fewer than 3)
and enter the result
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36
Amount treated as ordinary income earned in the current year. Enter the smaller of line 31 or line 35.
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37
Amount treated as accumulation distribution. Subtract line 36 from line 31. If -0-, do not complete the rest of Part III
38
Applicable number of years of trust. Divide line 32 by 2 and enter the result here
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Schedule B—Actual Calculation of Trust Distributions (see instructions)
39
Enter amount from line 27
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40a
Amount treated as ordinary income in the current tax year .
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Qualified dividends
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b
41a
Amount treated as accumulation distribution. If -0-, do not complete Schedule C, Part III .
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b
Amount of line 41a that is tax exempt .
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42a
Amount treated as net short-term capital gain in the current tax year .
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b
Amount treated as net long-term capital gain in the current tax year .
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c
28% rate gain .
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d
Unrecaptured section 1250 gain
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43
Amount treated as distribution from trust corpus .
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44
Enter any other distributed amount received from the foreign trust not included on lines 40a, 41a, 42a, 42b, and 43
(attach explanation)
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45
Amount of foreign trust’s aggregate undistributed net income .
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46
Amount of foreign trust’s weighted undistributed net income .
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47
Applicable number of years of trust. Divide line 46 by line 45 and enter the result here
Schedule C—Calculation of Interest Charge (see instructions)
48
Enter accumulation distribution from line 37 or 41a, as applicable .
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49
Enter tax on total accumulation distribution from line 28 of Form 4970 (attach Form 4970—see instructions)
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50
Enter applicable number of years of foreign trust from line 38 or 47, as applicable (round
to nearest half-year) .
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51
Combined interest rate imposed on the total accumulation distribution (see instructions) .
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52
Interest charge. Multiply the amount on line 49 by the combined interest rate on line 51
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53
Tax attributable to accumulation distributions. Add lines 49 and 52. Enter here and as “additional tax” on your
income tax return .
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3520
Form
(2018)