IRS Form 3520-A, Annual Information Return of Foreign Trust with a U.S. Owner, is a form filed with the Internal Revenue Service (IRS) annually by foreign trusts that have at least one U.S. owner in order to provide information about the trust, its beneficiaries from the United States, and any U.S. owner of a foreign trust. This form was issued by the IRS and last revised in 2019. The IRS provides Form 3520-A filing requirements and instructions, and a fillable version of the form may be found below.
Both forms are related and their information must coincide. Unlike Form 3520‑A, Form 3520 is filed by United States persons - as opposed to foreign trusts - in order to report certain transactions with foreign trusts, ownership of foreign trusts, and receipts of large gifts or bequests from foreigners.