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IRS form finder

Search the form reference pages by keyword or form number to find the page that covers a form, with a one-line description from the page.

How it works

The finder searches the title, number and description of every form page on this site. Type a form number such as 3520, or a word such as trust or account, and the matching pages appear.

Worked example

Typing 3520 returns the pages for Form 3520 and Form 3520-A, because both contain that number.

What this tool does not do

The finder locates pages. It does not tell you which forms apply to you.

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    Chart of forms by role in foreign trust reporting. Data table below.
    Forms by role in foreign trust reporting; roles can overlap and thresholds depend on the filer.
    Data table for this infographic
    Forms by role and related reporting notes
    Role or topicConnection or conditionForm or reportingDetails
    Start hereYour connection to a foreign trust or account?Roles can overlap, so one person can follow several branches.
    TransferorCreated a foreign trust, or transferred money or property to oneForm 3520May have a Form 3520 reporting requirement, depending on the applicable reporting category
    OwnerTreated as owner of any part of a foreign trust under the grantor trust rulesForm 3520Reports the trust in Part II
    OwnerTreated as owner of any part of a foreign trust under the grantor trust rulesForm 3520-AAnnual return of a foreign trust with a U.S. owner; if the trust has not filed, a substitute Form 3520-A is attached to the owner's timely Form 3520
    RecipientReceived a distribution, a loan or use of trust property, or a certain foreign giftForm 3520Part III reports distributions; Part IV covers receipt of certain foreign gifts
    Account interestHas a financial interest in foreign financial accountsFinCEN Form 114Day Pitney: FBAR is required when the aggregate value of foreign financial accounts exceeds $10,000 at any time during the calendar year
    Account interestHas a financial interest in foreign financial accountsForm 8938Specified foreign financial assets; generally reportable when aggregate value exceeds $50,000, with higher thresholds in some cases
    Signature authorityHas signature or other authority over foreign financial accountsFinCEN Form 114Day Pitney: the same $10,000 aggregate value test applies to financial interest or signature authority
    Specified foreign financial assetsHolds financial accounts at foreign institutions or other specified foreign assetsForm 8938Trust interests and foreign gifts reported on Form 3520 or 3520-A, and items reported on Forms 5471, 8621 or 8865, need not be reported a second time on Form 8938. The asset is still identified on Form 8938, and its value counts toward the threshold.
    Form 8938 and a foreign trust you ownTreated as owner of any part of a foreign trust under the grantor trust rulesForm 8938Specified foreign financial assets held by the owned portion of a foreign trust (sections 671 through 679) are excluded when the owner timely files Form 3520 for the same tax year, ensures the trust timely files Form 3520-A or a substitute, and reports both filings on Form 8938.
    FBAR and a trust beneficiaryTrust beneficiary with a financial interest in the trust's foreign accountsFinCEN Form 114FinCEN's instructions provide an exception for a trust beneficiary with the financial interest described in section (2)(e) of the definition: the trust, trustee or agent is a U.S. person and files an FBAR disclosing the trust's foreign accounts.

    Notes: Thresholds and exceptions are set out in each form’s instructions, which control.

    Sources: IRS statistics of income note on Forms 3520 and 3520-A · IRS reminder to U.S. owners of a foreign trust · IRS Instructions for Form 3520 (distributions) · IRS Instructions for Form 8938 · IRS FATCA information for individuals and summary of FATCA reporting · FinCEN FBAR line item instructions (beneficiary exception) · Day Pitney summary of FBAR reporting · Cassra Minai commentary on Forms 3520 and 8938 · OffshoreTrusts.com

    Related reading

    The Foreign trust reporting role finder connects trust roles with reporting forms. The due date calculator for Forms 3520 and 3520-A is a related tool.

    Questions and answers

    Does the finder cover every IRS form?

    No. It covers the forms that have a reference page on this site, listed on the forms page.

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    Sources and data notes
    1. OffshoreTrusts.com, IRS and FinCEN form reference pages. https://offshoretrusts.com/irs/forms/. Retrieved . Search covers the pages in this section.

    Dates in this block record when each source was read for this page.