Does a foreign pension require Form 3520 or Form 8621?
Why a foreign pension can require a trust, PFIC, FATCA, FBAR, or treaty review before any U.S. form is selected.
There is no universal form answer for a foreign pension. The plan’s legal structure, treaty, underlying investments, trust classification, employer relationship, and distribution rules can affect Form 3520, Form 8621, Form 8938, FBAR, and income reporting. Obtain the plan documents and holdings before choosing a form.