Topic library
foreign trust
4 resources covering foreign trust for Americans living or filing abroad.
Blog
2026年8月3日When 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
2026年8月3日Foreign 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
2026年8月3日Form 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
2026年7月31日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.