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Instructions for
Form 3520-A (2003)
Annual Information Return of Foreign Trust
With a U.S. Owner
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
Instructions for Form 3520-A - Introductory Material
A Change To Note
How To Access the Internal Revenue Bulletin (I.R.B.)
General Instructions
Purpose of Form
Who Must File
When and Where To File
Who Must Sign
Penalties
Definitions
Distribution
Foreign Trust
Grantor
Grantor Trust
Gross Value
Nongrantor Trust
Owner
Property
U.S. Agent
U.S. Beneficiary
U.S. Person
Specific Instructions
Period Covered
Initial Return, Final Return, Amended Return
Part I—General Information
Part II—Foreign Trust Income Statement
Income
Expenses
Part III—Foreign Trust Balance Sheet
Foreign Grantor Trust Owner Statement
Statement of Foreign Trust Income Attributable to U.S. Owner
Foreign Grantor Trust Beneficiary Statement
Instructions for Form 3520-A - Notices
Paperwork Reduction Act Notice.
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