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Instructions for Form 3520 (2003)
Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
Instructions for Form 3520 - Introductory Material
A Change To Note
How To Access the Internal Revenue Bulletin (I.R.B.)
General Instructions
Purpose of Form
Who Must File
Exceptions To Filing
Joint Returns
When and Where To File
Who Must Sign
Inconsistent Treatment of Items
Penalties
Reasonable cause.
Definitions
Distribution
Foreign Trust and Domestic Trust
Grantor
Grantor Trust
Gratuitous Transfer
Gross Reportable Amount
Gross Value
Guarantee
Nongrantor Trust
Obligation
Owner
Property
Qualified Obligation
Related Person
Reportable Event
Responsible Party
U.S. Agent
U.S. Beneficiary
U.S. Person
U.S. Transferor
Specific Instructions
Period Covered
Item A—Initial Return, Final Return, Amended Return
Identifying Information
Part I—Transfers by U.S. Persons to a Foreign Trust During the Current Tax Year
Schedule A—Obligations of a Related Trust
Schedule B—Gratuitous Transfers
Schedule C—Qualified Obligations Outstanding in the Current Tax Year
Part II—U.S. Owner of a Foreign Trust
Part III—Distributions to a U.S. Person From a Foreign Trust During the Current Tax Year
Line 24, column (c).
Line 25, column (e).
Schedule A—Default Calculation of Trust Distributions
Schedule B—Actual Calculation of Trust Distributions
Schedule C—Calculation of Interest Charge
Part IV—U.S. Recipients of Gifts or Bequests Received During the Current Tax Year From Foreign Persons
Instructions for Form 3520 - Notices
Privacy Act and Paperwork Reduction Act Notice.
Instructions for Form 3520 - Additional Material
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