Topic library
foreign trust
4 resources covering foreign trust for Americans living or filing abroad.
Blog
3 de agosto de 2026When a Foreign Pension Raises Form 3520 Questions
Why a foreign pension may require a foreign-trust review, what documents to collect, and how Form 3520 differs from Form 3520-A and Form 8938.
Blog
3 de agosto de 2026Foreign Grantor Trust vs. Nongrantor Trust for U.S. Tax Reporting
Understand the U.S. tax reporting difference between a foreign grantor trust and a foreign nongrantor trust, including Forms 3520 and 3520-A.
Blog
3 de agosto de 2026Form 3520-A for a Foreign Trust: Annual U.S. Owner Reporting
Understand who is responsible for Form 3520-A, what a U.S. owner needs when the trust does not file, and how to coordinate Form 3520 and Form 8938.
Blog
31 de julio de 2026Foreign Trust Beneficiary Rules for US Expats
US expats who receive distributions from foreign trusts face complex reporting on Form 3520 and potential 35% penalties. Learn grantor vs non-grantor trust rules.