Topic library
Form 3520
14 resources covering form 3520 for Americans living or filing abroad.
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August 5, 2026Foreign Trust Distributions: Form 3520 Workpapers
A records-first guide to foreign trust distributions: form 3520 workpapers, including the questions to classify, documents to gather, related U.S. forms, and when a written scope helps.
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August 5, 2026Foreign Trust Reporting: Form 3520 Explained
A records-first guide to foreign trust reporting: form 3520 explained, including the questions to classify, documents to gather, related U.S. forms, and when a written scope helps.
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August 3, 2026Foreign Gift Reporting Thresholds for U.S. Persons Abroad
Learn when a gift or bequest from a foreign person may require Form 3520, why the donor’s identity matters, and which records to keep.
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August 3, 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.
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August 3, 2026Foreign Pensions and U.S. Tax: A Practical Review for Expats
How Americans abroad should map foreign pension plans, employer contributions, distributions, treaties, PFICs, trusts, and information reporting.
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August 3, 2026Foreign Spouse Inherited Accounts: U.S. Tax Reporting
What an American abroad should review after inheriting a foreign account through a spouse, including basis, Form 3520, FBAR, and Form 8938 questions.
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August 3, 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.
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August 3, 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.
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July 31, 2026Is a Foreign Inheritance Taxable in the US?
A genuine foreign inheritance is generally excluded from gross income, but the transferor, amount, estate or trust, receipt date, inherited asset, and later income determine the U.S. reporting and tax questions.
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July 31, 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.
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July 30, 2026Australian Superannuation for US Taxpayers: Is It a Trust, Social Security, or Both?
Australian superannuation requires a plan-specific U.S. tax review. Learn which legal, treaty, trust, pension, and underlying-investment facts drive the analysis without assuming automatic forms.
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July 30, 2026Canadian RRSPs and TFSAs for US Taxpayers: Treaty Protection and Traps
Canadian RRSPs and TFSAs require different U.S. tax analyses. Learn how the treaty and IRS retirement-plan exception can protect qualifying RRSP/RRIF treatment, while TFSA classification depends on the account and holdings.
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July 30, 2026Foreign Gift Reporting: When Americans Must File Form 3520 for Gifts from Abroad
Receiving a large gift or inheritance from a foreign person triggers Form 3520 reporting under Part IV or Part III rules. Learn the donor-category thresholds, what counts as a gift, related-person aggregation, and the separate-filing rule.
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July 30, 2026UK SIPPs for US Taxpayers: Trust Reporting, Treaty Benefits, and PFIC Risks
UK Self-Invested Personal Pensions can create U.S. treaty, trust, retirement, and PFIC questions. Learn what to document and how to review a SIPP without assuming that one filing position applies to every plan.