Form 3520,全称《年度申报外国信托交易和接收的特定外国赠与》(Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts),是美国纳税人用于报告与外国信托相关的特定交易、在外国信托中的所有权利益,或从外国人士收到的大额赠与或遗产的税务表格。国税局(IRS)要求填写此表格,以...
IRS Form 3520, Penalties, and Whether to Make a Protective Filing: Information Reporting on Foreign Trusts and GiftsRule, CarolineCPA Journal
但如果纳税年内收到的汇款总金额超过$10万,接受汇款的人需要向IRS申报Form 3520表格,只需申报不需要缴税。 如果这笔钱是借的,不是别人赠与,则不需要向IRS申报,如果被抽查,请提供贷款证明。 $10万门槛是指全年一共收到的某个(或多个互相有关系的)非美国人赠与的总额度。直接支付的学费或医疗费用不属于外国礼物...
Form 3520Form 3520-A 8027 Form Choose the necessary version or schedule of 8027 Form that you would like to electronically fill out and send to the IRS 5471 forms Choose the necessary version or schedule of 5471 forms that you would like to electronically fill out and send to the IRS ...
如果报税人是美国公民、被定义的税务居民或者美国实体,报税人必须诚实得向美国税务局(IRS)披露海外资产信息。常见的主要海外信息申报表包括FBAR(海外金融账户申报表),Form 8938(海外金融资产申报表),Form 5471(海外股权申报表)和Form 3520(境外信托及赠与申报表)。为了让读者全面了解海外资产申报的相关情况,本专栏特别...
Form 3520-A Additionally, if a U.S. person is considered an owner of a foreign pension plan due to the grantor trust rules, they must make sure that the foreign trust submits a Form 3520-A to the IRS. The U.S. person who owns the trust must take the following actions: ...
Form 3520-A A form one files with the IRS providing information on a foreign trust owned by a U.S. person. Each U.S. owner of a single foreign trust must file a separate Form 3520-A. This is an information return, but some of the income or assets reported may be taxable. Farlex ...
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Form 3520, you could be subject to huge penalties, 5% per each month the return is late, to a maximum of 25%. Form 3520 is a separate and independent filing obligation and must be paper-filed with the IRS in Odgen, Utah. The statute of limitations for IRS to assess this penalty is ...
Legal Name: Enter the exact name of the business or entity as registered with the IRS. Mailing Address: Provide the current address where correspondence should be sent. Employer Identification Number (EIN): Include the EIN assigned to the business or entity. Form Code: Indicate the code fo...