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Federal Free Printable 2020 Form 3520-A for 2021 Federal Annual Information Return of Foreign Trust With a U.S. Owner

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Annual Information Return of Foreign Trust With a U.S. Owner
2020 Form 3520-A

Form Annual Information Return of Foreign Trust With a U.S. Owner 3520-A Department of the Treasury Internal Revenue Service OMB No. 1545-0159 2020 (Under section 6048(b)) ▶ Go to www.irs.gov/Form3520A for instructions and the latest information. Note: All information must be in English. Show all amounts in U.S. dollars. For calendar year 2020, or tax year beginning Check appropriate boxes: Initial return , 2020, ending Final return Amended return Extension filed Check if any excepted specified foreign financial assets are reported on this form. See instructions . . . . . Part I 1a . , 20 Substitute Form 3520-A . . . . . . . . . General Information (see instructions) Name of foreign trust b Employer identification number (EIN) c Number, street, and room or suite no. If a P.O. box, see instructions. d Date foreign trust was created e City or town 2 f g ZIP or foreign postal code State or province h Country Did the foreign trust appoint a U.S. agent (defined in the instructions) who can provide the IRS with all the relevant trust information? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No If “Yes,” skip lines 2a through 2e and go to line 3. a b c d e 3a If “No,” 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 filed within the previous 3 years, attach only relevant updates. Attached Year Are you attaching a copy of any of the following? Yes No Previously Attached Summary of all written and oral agreements and understandings relating to the trust . . . The trust instrument . . . . . . . . . . . . . . . . . . . . . . Memoranda or letters of wishes . . . . . . . . . . . . . . . . . . . Subsequent variances to original trust documents . . . . . . . . . . . . . Organizational chart and other trust documents . . . . . . . . . . . . . . Name of U.S. agent b Taxpayer identification number (TIN) c Number, street, and room or suite no. If a P.O. box, see instructions. d City or town 4a e f State or province ZIP or postal code g Country b TIN, if any Name of trustee c Number, street, and room or suite no. If a P.O. box, see instructions. d City or town e f State or province ZIP or postal code g Country 5 Enter the number of Foreign Grantor Trust Owner Statements (pages 3 and 4) included with this Form 3520-A . ▶ 6 Enter the number of Foreign Grantor Trust Beneficiary Statements (page 5) included with this Form 3520-A ▶ Trustee’s (or U.S. owner’s) signature Print/Type preparer’s name ▲ Paid Preparer Use Only ▲ ▲ Sign Here . Under penalties of perjury, I declare that I have examined this return, including any accompanying reports, schedules, or statements, and to the best of my knowledge and belief, it is true, correct, and complete. Title Preparer’s signature Date Firm’s name ▶ Firm’s EIN ▶ Firm’s address ▶ For Paperwork Reduction Act Notice, see instructions. Check if self-employed Date PTIN Phone no. Cat. No. 19595G Form 3520-A (2020) Form 3520-A (2020) Expenses Income Part II Page 1 2 Interest . Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 3 4 5 Gross rents and royalties . . . . . . . Income (loss) from partnerships and fiduciaries . Capital gains: Net short-term capital gain (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 5a 5b 6 a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Net long-term capital gain (loss) Ordinary gains (losses) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Other income (attach statement) . Total income (add lines 1 through 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Interest expense . . b . . . . . . . . . . . . . . . . . . . . 7 8 9 10a b 11 Foreign taxes (attach statement) . . . State and local taxes . . . . . . Amortization and depreciation (depletion) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10a 10b 11 12 13 14 15 16 Trustee and advisor fees . . . . . . Charitable contributions . . . . . . . Other expenses (attach statement) . . . Total expenses (add lines 9 through 14) . . Net income (loss) (subtract line 15 from line 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 14 17a Enter the fair market value (FMV) of total distributions (directly or indirectly) from the trust to all persons, whether U.S. or foreign. Attach statement. See instructions . . . . . . . . . . . . . . ▶ Distributions to U.S. owners: b . . . . . (i) Name of owner c 15 16 17a (ii) TIN (iii) Date of distribution (iv) FMV on date of distribution (ii) TIN (iii) Date of distribution (iv) FMV on date of distribution Distributions to U.S. beneficiaries: (i) Name of beneficiary Part III 2 Foreign Trust Income Statement Enter totals from books and records of foreign trust. See instructions. Foreign Trust Balance Sheet Beginning of Tax Year Assets (a) 1 2 3 4 5 6 7 8a b 9 10 11 Cash . . . . . . . . . . . Accounts receivable . . . . . . . Mortgages and notes receivable . . . Inventories . . . . . . . . . . Government obligations . . . . . . Other marketable securities . . . . . Other nonmarketable securities . . . . Depreciable (depletable) assets . . . . Less: accumulated depreciation (depletion) Real property . . . . . . . . . Other assets (attach statement) . . . . Total assets . . . . . . . . . 12 13 14 15 16 Accounts payable . . . . . . . Contributions, gifts, grants, etc., payable Mortgages and notes payable . . . Other liabilities (attach statement) . . Total liabilities . . . . . . . . 17 18 19 20 21 Contributions to trust corpus . . . . . . Accumulated trust income . . . . . . . Other (attach statement) . . . . . . . . Total net worth (add lines 17 through 19) . . . Total liabilities and net worth (add lines 16 and 20) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (b) End of Tax Year (c) (d) Liabilities . . . . . Net Worth Form 3520-A (2020) Form 3520-A (2020) Page 3 2020 Foreign Grantor Trust Owner Statement (see instructions) Important: Trustee (or U.S. owner if a substitute Form 3520-A) must prepare a separate statement for each U.S. owner and include a copy of each statement with Form 3520-A. Trustee is also required to send to each U.S. owner a copy of the owner’s statement. U.S. owner must attach a copy of its statement to Form 3520. 1a Name of foreign trust b EIN c Number, street, and room or suite no. If a P.O. box, see instructions. d Date foreign trust was created e City or town h Country f State or province g ZIP or foreign postal code 2 Did the foreign trust appoint a U.S. agent (defined in the instructions) who can provide the IRS with all relevant trust information? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” complete lines 3a through 3g. 3a Name of U.S. agent c Number, street, and room or suite no. If a P.O. box, see instructions. d City or town 4a e State or province f ZIP or postal code Name of trustee c Number, street, and room or suite no. If a P.O. box, see instructions. d City or town 5 6a e State or province f ZIP or postal code The first and last day of the tax year of the foreign trust to which this statement relates Name of U.S. owner c Number, street, and room or suite no. If a P.O. box, see instructions. d City or town e State or province b TIN g Country b TIN g Country b TIN g Country Yes No ▶ f ZIP or postal code 7 Attach an explanation of the facts and law (including the section of the Internal Revenue Code) that establishes that the foreign trust (or portion of the foreign trust) is treated for U.S. tax principles as owned by the U.S. person. 8 If the trust did not appoint a U.S. agent, list the trust documents attached to Form 3520-A. See instructions. 9 Gross value of the portion of the trust treated as owned by the U.S. owner . 10 (a) Date of distribution Total . . . . . . $ . Cash amounts or FMV of property distributed, directly or indirectly, during the foreign trust’s tax year, from the foreign trust (exclude loans) to the U.S. owner. . . . (c) (d) FMV of property distributed Description of property (determined on date of distribution) transferred, if any (b) Description of property distributed . . . . . . . . . . . . . . . . . . . . . . . . . (e) FMV of property transferred . . . . . ▶ (f) Excess of column (c) over column (e) $ Form 3520-A (2020) Form 3520-A (2020) Page 4 2020 Statement of Foreign Trust Income Attributable to U.S. Owner (see instructions) Expenses Income Report each item on the proper form or schedule of your tax return. 1a b Taxable interest . . . Tax-exempt interest ▶ . . . . . . . . . . . . . . . . . . . . . . . . 1a 2a b 3 Total ordinary dividends . Qualified dividends ▶ . . . . . . . . . . . . . . . . . . . . . . . . 2a Gross rents and royalties . . . . . . . . . . . . . . . . . . . . . . . . 3 4 5 6 Income from partnerships and fiduciaries . Capital gains (losses) . . . . . . Ordinary gains (losses) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 6 7 8 9 Other income (attach statement) . . Total income. Add lines 1 through 7 . Interest expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10a b 11 Foreign taxes (attach statement) . . . State and local taxes . . . . . . Amortization and depreciation (depletion) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10a 10b 11 12 13 14 15 Trustee and advisor fees . . . . Charitable contributions . . . . . Other expenses (attach statement) . Total expenses. Add lines 9 through 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 14 . . . . ▶ ▶ 7 8 9 15 Under penalties of perjury, I declare that I have examined this return, including any accompanying reports, schedules, or statements, and to the best of my knowledge and belief, it is true, correct, and complete. Trustee’s (or U.S. owner’s) signature ▶ Title ▶ Date ▶ Form 3520-A (2020) Form 3520-A (2020) Page 5 2020 Foreign Grantor Trust Beneficiary Statement Important: Trustee (or U.S. owner if a substitute Form 3520-A) must prepare a separate statement for each U.S. beneficiary that received a distribution from the trust during the tax year and include a copy of each statement with Form 3520-A. Trustee is also required to send to each such beneficiary a copy of the beneficiary’s statement. Each U.S. beneficiary must attach a copy of its statement to its Form 3520. 1a Name of foreign trust b c Number, street, and room or suite no. If a P.O. box, see instructions. d Date foreign trust was created e City or town 2 3a f State or province g ZIP or foreign postal code h 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 Name of trustee c Number, street, and room or suite no. If a P.O. box, see instructions. d City or town 5 6a e State or province f ZIP or postal code The first and last day of the tax year of the foreign trust to which Form 3520-A applies ▶ Name of U.S. beneficiary c Number, street, and room or suite no. If a P.O. box, see instructions. d City or town 7 e State or province f ZIP or postal code g Country b TIN g Country b TIN g Country Yes No Yes No Cash amounts or FMV of property that during the current tax year was (1) distributed directly or indirectly to a U.S. person whether or not the U.S. person is designated as a beneficiary of the trust, (2) loaned (exclude loans treated as qualified obligations) directly or indirectly to the U.S. person who is a beneficiary of the trust or a U.S. person related to that U.S. person, or (3) used by the U.S. person who is a beneficiary of the trust or a U.S. person related to that U.S. person without compensating the trust for the FMV of the use of the property within a reasonable period of time. (See the instructions for Part III of Form 3520 for U.S. tax treatment of these amounts.) (a) Date of distribution Total . Country Did the foreign trust appoint a U.S. agent (defined in the instructions) who can provide the IRS with all relevant trust information? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If “Yes,” complete lines 3a through 3g. If “No,” do you agree that either the IRS or the U.S. beneficiary can inspect and copy the trust’s permanent books of account, records, and such other documents that are necessary to establish that the trust should be treated for U.S. tax purposes as owned by another person? . . . . . . . . . . . . . . . . . . . . . . Name of U.S. agent b TIN c 4a EIN . . . (c) (d) FMV of property distributed Description of property (determined on date of distribution) transferred, if any (b) Description of property distributed . . . . . . . . . . . . . . . . . . . . . . . . . (e) FMV of property transferred . . . . . ▶ (f) Excess of column (c) over column (e) $ 8 Attach an explanation of the facts and law (including the section of the Internal Revenue Code) that establishes that the foreign trust (or portion of the foreign trust) is treated for U.S. tax principles as owned by another person. 9 Owner of the foreign trust is (check one): Individual Partnership Corporation Under penalties of perjury, I declare that I have examined this return, including any accompanying reports, schedules, or statements, and to the best of my knowledge and belief, it is true, correct, and complete. Trustee’s (or U.S. owner’s) signature ▶ Title ▶ Date ▶ Form 3520-A (2020)
Extracted from PDF file 2020-federal-form-3520-a.pdf, last modified December 2020

More about the Federal Form 3520-A Corporate Income Tax TY 2020

We last updated the Annual Information Return of Foreign Trust With a U.S. Owner in January 2021, so this is the latest version of Form 3520-A, fully updated for tax year 2020. You can download or print current or past-year PDFs of Form 3520-A directly from TaxFormFinder. You can print other Federal tax forms here.


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Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 3520-A from the Internal Revenue Service in January 2021.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 3520-A

We have a total of ten past-year versions of Form 3520-A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2020 Form 3520-A

2020 Form 3520-A

2019 Form 3520-A

2019 Form 3520-A

2018 Form 3520-A

2018 Form 3520-A

2017 Form 3520-A

2017 Form 3520-A

2016 Form 3520-A

2016 Form 3520-A

Annual Information Return of Foreign Trust With a U.S. Owner 2015 Form 3520-A

2015 Form 3520-A

Annual Information Return of Foreign Trust With a U.S. Owner 2014 Form 3520-A

2014 Form 3520-A

Annual Information Return of Foreign Trust With a U.S. Owner 2013 Form 3520-A

2013 Form 3520-A

Annual Information Return of Foreign Trust With a U.S. Owner 2012 Form 3520-A

2012 Form 3520-A

Annual Information Return of Foreign Trust With a U.S. Owner 2011 Form 3520-A

2011 Form 3520-A


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