Form 3520-A Articles

Form 3520-A for Foreign Trusts With a U.S. Owner

The **form 3520-a foreign trust** return is the annual information return for a foreign trust with at least one U.S. owner. It reports the trust, its U.S. beneficiaries, and its U.S. owner to the IRS. The core point is simple: the foreign trust files the return, but you are still responsible for making sure the filing and required annual statements happen.