U.S. Income Tax Compliance

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Form 3520 • A reportable event includes – the creation of a foreign trust by a U.S. person; – the transfer of any money or property, directly or indirectly to a foreign trust by a U.S. person; or – the death of a citizen or resident of the U.S. if the decedent was treated as the owner of any portion of a foreign trust under the grantor trust rules or any portion of a foreign trust was included in the gross estate of the decedent • Qualified obligation is defined in the regulations and in the instructions to the form • If the filer is the US owner of a grantor trust that filed Form 3520-A and Part II is correctly completed, distributions need not be separately disclosed again in Part III
Form 3520 • Where and when to file? – Due on the date that the income tax return is due, including extensions. – Beginning with 2006 returns, filed with Internal Revenue Service Center, P.O. Box 409101, Ogden, UT 84409. • No longer filed in Philadelphia
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Page 3 and 4: International Tax Forms • More Fo
Page 5 and 6: International Tax Forms • Forms f
Page 7 and 8: International Tax Forms • Forms f
Page 9 and 10: Form 926 • Exceptions - Various e
Page 11 and 12: Form 3520-A • Copies of the Forei
Page 13: Form 3520 • Who must file? - A re
Page 17 and 18: Form 5471 • Who must file? - Cate
Page 19 and 20: Form 5471 • A U.S. person has con
Page 21 and 22: Form 5471 • Penalties - A $10,000
Page 23 and 24: Form 5471 • Penalties - Any perso
Page 25 and 26: Form 8858 • A foreign disregarded
Page 31 and 32: Form 8865 • When and where to fil
Page 33 and 34: Form 8865 • Penalties - Category
Page 35 and 36: Form 8865 • Penalties - Category
Page 37 and 38: Form TDF 90-22.1 • A financial ac
Page 39 and 40: Form TDF 90-22.1 • Signature Auth
Page 41 and 42: From 5472 • Who must file? - Any
Page 43 and 44: From 5472 • Exceptions - No repor
Page 45 and 46: Form 5472 • When and where to fil
Page 47 and 48: Form W-7 • Who must file? - Any i
Page 49 and 50: Form W-7 • When and where to file
Page 51 and 52: Form 8832 • When to file - An ele
Page 53 and 54: Forms 8804, 8805, and 8813 • Who
Page 55 and 56: Forms 8804, 8805, and 8813 • Wher
Page 57 and 58: Forms 8288, 8288-A, and 8288-B •
Page 63 and 64: Other Forms • Where to file Form
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Draft Form 1120-F • Other new sch
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When is a partnership required to f
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When is a foreign partner required
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Examples • Every domestic partner
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Examples • Answer depends on the
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What are the due dates for the retu
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What are the due dates for the retu
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U.S. Income Tax Compliance

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