IRS Form 3520, Penalties, and Whether to Make a Protective Filing: Information Reporting on Foreign Trusts and GiftsRule, CarolineCPA Journal
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doi:10.2139/ssrn.3216101Whether a taxpayer is required to file IRS Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, is frequentSocial Science Electronic Publishing
The IRS has recently notified the AICPA's Foreign Trust Task Force that the IRS plans over the next few months to send out letters to taxpayers who filed Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, or Form 3520-A, Annual ...