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Annual Information Return of Foreign Trust With a US Owner - IRS.gov

Annual Information Return of Foreign Trust With a US Owner - IRS.gov 2025

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The document is Form 3520-A, an Annual Information Return required by the IRS for foreign trusts with U.S. owners. It includes sections for general information about the trust, income and expenses, balance sheet details, and statements for U.S. owners and beneficiaries. The form aims to ensure compliance with U.S. tax regulations regarding foreign trusts.

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What is the difference between a U.S. trust and a foreign trust?

Under current tax law, a foreign trust is any trust other than a domestic trust. A domestic trust is any trust in which the following conditions are met: (1) A court within the U.S. must be able to exercise primary supervision over the administration of the trust.

What causes a trust to be a foreign trust?

Essentially, the IRS defines as foreign trust as any trust that is not considered a domestic trust. While not the most helpful guidance, there are various tests the taxpayers per form in order to determine if it qualifies as foreign or domestic including the court test and control test.

Who is a U.S. owner of a foreign trust?

Every foreign trust is a grantor trust if it has a U.S. donor and a U.S. beneficiary. The grantor is treated as the owner of the trust. The U.S. owner of the foreign grantor trust is subject to U.S. income tax on the portion of the trust income he or she is considered to own.

Where to report foreign trust income?

File Form 3520-A using an Employer Identification Number (EIN) for the foreign trust on Line 1b of the form rather than the U.S. owners SSN or ITIN. If the foreign trust does not have an EIN, refer to How to Apply for an EIN. File Form 3520-A by the 15th day of the 3rd month after the end of the trusts tax year.

What does the IRS consider a foreign asset?

Stock or securities issued by someone other than a U.S. person. Any interest in a foreign entity, and. Any financial instrument or contract that has as an issuer or counterparty that is other than a U.S. person.

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What is considered a foreign trust IRS?

The status of a trust as foreign or domestic will affect the US taxation and reporting requirements of the trust and its beneficiaries. All trusts that do not meet both the court test and control test are considered foreign trusts.

What is the tax reporting for foreign trusts and their U.S. owners and U.S. beneficiaries?

Forms 3520/3520-A Reporting In addition to the tax implications of being a beneficiary of a foreign trust, the beneficiary must also file a Form 3520 in any year they receive a trust distribution. If they are considered an owner of the trust, more detailed Form 3520 and 3520-A requirements may be necessary.

Is a savings account a foreign trust?

Generally, foreign pension and retirement plans, including certain annuity plans, life insurance policies, and other tax-deferred savings accounts are treated as foreign grantor trusts.

Annual Information Return of Foreign Trust With a US Owner - IRS.gov 2025

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What is the difference between a U.S. trust and a foreign trust?

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What is considered a foreign trust IRS?

What is the tax reporting for foreign trusts and their U.S. owners and U.S. beneficiaries?

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