Topic library
Form 3520
2 resources covering form 3520 for Americans living or filing abroad.
Blog31 de julio de 2026
Is a Foreign Inheritance Taxable in the US?
A foreign inheritance is generally not taxable income to the US recipient, but Form 3520 reporting is required if the total exceeds $100,000 in a calendar year.
Blog31 de julio de 2026
Foreign 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.