Forms 3520 and 3520-A and the Grantor Trust Rules

Posted on: November 10, 2018 | By: Stephen Dunn | Delinquent International Information Return Submission Procedures, Foreign Trusts, Form 3520, Form 3520-A, International Information Returns, Streamlined Procedures, Uncategorized

The United States taxes its citizens and residents on their worldwide income.  To ascertain U.S. taxpayers’ foreign income, the Internal Revenue Service requires the filing of a series...