Topic library
Form 3520
2 resources covering form 3520 for Americans living or filing abroad.
Blog31 juillet 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 juillet 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.