Annual Information Return of Foreign 
Form  3520-A
(Rev. December 2023)                                    Trust With a U.S. Owner                                                        OMB No. 1545-0159
Department of the Treasury                                       (Under section 6048(b))
Internal Revenue Service           Go to www.irs.gov/Form3520A for instructions and the latest information .
Note: All information must be in English. Show all amounts in U.S. dollars.
For calendar year  20       , or tax year beginning                                , 20     , ending                                       , 20         .
Check appropriate boxes:         Initial return         Final return       Amended return       Extension filed             Substitute Form 3520-A
Check if any excepted specified foreign financial assets are reported on this form. See instructions  . .  .  .    .  .    . .       . . . . .  .
Part I   General Information (see instructions)
1a    Name of foreign trust                                                                                       b   Employer identification number (EIN)

c    Number, street, and room or suite no. If a P.O. box, see instructions.                                       d   Date foreign trust was created

e    City or town                                f    State or province            g   ZIP or foreign postal code h   Country

2        Did the foreign trust appoint a U.S. agent (defined in the instructions) who can provide the IRS with all the relevant 
         trust information?  . . . .  .        . .    . . .      . . .   . .   . . .    . . .   .  .    .  .  .    .  .    . .           Yes     No
         If “Yes,” enter the year the Authorization of Agent form was last attached and skip lines 2a through 2e and go to line 3.
         If “No,” you are required to attach a copy of all trust documents as indicated below. If these documents have been attached to a Form 3520-A 
         filed within the previous 3 years, attach only relevant updates.
                                                                                                                               Attached      Year 
         Are you attaching a copy of any of the following?                                                Yes         No     Previously      Attached
a        Summary of all written and oral agreements and understandings relating to the trust  . .  .
b        The trust instrument  . . .  .        . .    . . .      . . .   . .   . . .    . . .   .  .
c        Memoranda or letters of wishes .      . .    . . .      . . .   . .   . . .    . . .   .  .
d        Subsequent variances to original trust documents  .       . .   . .   . . .    . . .   .  .
e        Organizational chart and other trust documents  .       . . .   . .   . . .    . . .   .  .
3a    Name of U.S. agent                                                                                          b   Taxpayer identification number (TIN)

c    Number, street, and room or suite no. If a P.O. box, see instructions.

d    City or town                                e    State or province            f    ZIP or postal code        g   Country

4a    Name of trustee                                                                                             b   TIN, if any

c    Number, street, and room or suite no. If a P.O. box, see instructions.

d    City or town                                e    State or province            f    ZIP or postal code        g   Country

5        Enter the number of Foreign Grantor Trust Owner Statements (pages 3 and 4) included with this Form 3520-A .         .
6        Enter the number of Foreign Grantor Trust Beneficiary Statements (page 5) included with this Form 3520-A          . .
         Under penalties of perjury, I declare that I have examined this return, including any accompanying reports, schedules, or statements, and to the best of my 
Sign     knowledge and belief, it is true, correct, and complete.
Here
         Trustee’s (or U.S. owner’s) signature                           Title                                                       Date
         Print/Type preparer’s name                       Preparer’s signature              Date                  Check          if  PTIN
Paid                                                                                                              self-employed
Preparer 
         Firm’s name                                                                                              Firm’s EIN
Use Only
         Firm’s address                                                                                           Phone no.
For Paperwork Reduction Act Notice, see instructions.                              Cat. No. 19595G                           Form 3520-A (Rev. 12-2023) 

Form 3520-A (Rev. 12-2023)                                                                                                                   Page 2 
Part II         Foreign Trust Income Statement  
                Enter totals from books and records of foreign trust. See instructions.
           1  Interest    . . .   .     . .  .     . .    . .   . .    .   . .   . . . . .     . . . . .            . . .        1
           2  Dividends  .  . .   .     . .  .     . .    . .   . .    .   . .   . . . . .     . . . . .            . . .        2
           3  Gross rents and royalties   .  .     . .    . .   . .    .   . .   . . . . .     . . . . .            . . .        3
           4  Income (loss) from partnerships and fiduciaries  .  .    .   . .   . . . . .     . . . . .            . . .        4
           5  Capital gains:
Income     a  Net short-term capital gain (loss)  .  .    . .   . .    .   . .   . . . . .     . . . . .            . . .        5a
           b  Net long-term capital gain (loss)    . .    . .   . .    .   . .   . . . . .     . . . . .            . . .        5b
           6  Ordinary gains (losses)  .  .  .     . .    . .   . .    .   . .   . . . . .     . . . . .            . . .        6
           7  Other income (attach statement)  .     .    . .   . .    .   . .   . . . . .     . . . . .            . . .        7
           8  Total income (add lines 1 through 7)  .     . .   . .    .   . .   . . . . .     . . . . .            . . .        8
           9  Interest expense  . .     . .  .     . .    . .   . .    .   . .   . . . . .     . . . . .            . . .        9
         10a  Foreign taxes (attach statement)  .    .    . .   . .    .   . .   . . . . .     . . . . .            . . .        10a
           b  State and local taxes     . .  .     . .    . .   . .    .   . .   . . . . .     . . . . .            . . .        10b
         11   Amortization and depreciation (depletion)     .   . .    .   . .   . . . . .     . . . . .            . . .        11
         12   Trustee and advisor fees    .  .     . .    . .   . .    .   . .   . . . . .     . . . . .            . . .        12
         13
Expenses      Charitable contributions .  .  .     . .    . .   . .    .   . .   . . . . .     . . . . .            . . .        13
         14   Other expenses (attach statement)      .    . .   . .    .   . .   . . . . .     . . . . .            . . .        14
         15   Total expenses (add lines 9 through 14)  .    .   . .    .   . .   . . . . .     . . . . .            . . .        15
         16   Net income (loss) (subtract line 15 from line 8)  . .    .   . .   . . . . .     . . . . .            . . .        16
         17 a Enter the fair market value (FMV) of total distributions (directly or indirectly) from the trust to all persons, 
              whether U.S. or foreign. Attach statement. See instructions    .   . . . . .     . . . . .            . . .        17a
           b  Distributions to U.S. owners:
                  (i) Name of owner                               (ii) TIN               (iii) Date of distribution         (iv) FMV on date of distribution

           c  Distributions to U.S. beneficiaries:
                (i) Name of beneficiary                           (ii) TIN               (iii) Date of distribution         (iv) FMV on date of distribution

Part III        Foreign Trust Balance Sheet                                Beginning of Tax Year                          End of Tax Year
                              Assets                                         (a)               (b)                      (c)               (d)
1          Cash .   .     . . .   .     . .  .     . .    . .
2          Accounts receivable .  .     . .  .     . .    . .
3          Mortgages and notes receivable    .     . .    . .
4          Inventories  . . . .   .     . .  .     . .    . .
5          Government obligations  .    . .  .     . .    . .
6          Other marketable securities  . .  .     . .    . .
7          Other nonmarketable securities .  .     . .    . .
8a         Depreciable (depletable) assets . .     . .    . .
         b Less: accumulated depreciation (depletion)  .    .
9          Real property  . . .   .     . .  .     . .    . .
10         Other assets (attach statement) . .     . .    . .
11         Total assets (add lines 1 through 7 and 8b through 10) 
                              Liabilities
12         Accounts payable . .   .     . .  .     . .    . .
13         Contributions, gifts, grants, etc., payable  . . .
14         Mortgages and notes payable  .    .     . .    . .
15         Other liabilities (attach statement)  . . .    . .  
16         Total liabilities (add lines 12 through 15)  . . .  
                              Net Worth
17         Contributions to trust corpus  .  .     . .    . .
18         Accumulated trust income  .    .  .     . .    . .
19         Other (attach statement) .   . .  .     . .    . .
20         Total net worth (add lines 17 through 19)  .   . .
21         Total liabilities and net worth (add lines 16 and 20)
                                                                                                                               Form 3520-A (Rev. 12-2023) 

Form 3520-A (Rev. 12-2023)                                                                                                                                   Page 3 
                                      20     Foreign Grantor Trust Owner Statement (see instructions)
Important: Trustee (or U.S. owner if a substitute Form 3520-A) must prepare a separate statement for each U.S. owner and include a copy of each 
            statement with Form 3520-A. Trustee is also required to send to each U.S. owner a copy of the owner’s statement. U.S. owner must attach 
            a copy of its statement to Form 3520.
1a    Name of foreign trust                                                                                             b    EIN

c    Number, street, and room or suite no. If a P.O. box, see instructions.                                             d    Date foreign trust was created

e    City or town                              f   State or province                     g   ZIP or foreign postal code h    Country

2       Did the foreign trust appoint a U.S. agent (defined in the instructions) who can provide the IRS with all relevant trust 
        information?   .   . .      . .  .   . .   .     . . .       .  .  .    . .    . .    . . .        .  .  .      .  . .   .    . .   Yes              No
        If “Yes,” complete lines 3a through 3g.
3a    Name of U.S. agent                                                                                                b    TIN

c    Number, street, and room or suite no. If a P.O. box, see instructions.

d    City or town                              e   State or province                     f   ZIP or postal code         g    Country

4a    Name of trustee                                                                                                   b    TIN

c    Number, street, and room or suite no. If a P.O. box, see instructions.

d    City or town                              e   State or province                     f   ZIP or postal code         g    Country

5       The first and last day of the tax year of the foreign trust to which this statement relates:
6a    Name of U.S. owner                                                                                                b    TIN

c    Number, street, and room or suite no. If a P.O. box, see instructions.

d    City or town                              e   State or province                     f   ZIP or postal code         g    Country

7       Attach an explanation of the facts and law (including the section of the Internal Revenue Code) that establishes that the foreign trust (or portion 
        of the foreign trust) is treated for U.S. tax principles as owned by the U.S. person.
8       If the trust did not appoint a U.S. agent, list the trust documents attached to Form 3520-A. See instructions.

9       Gross value of the portion of the trust treated as owned by the U.S. owner  .         . . .        .  .  .        $
10      Cash amounts or FMV of property distributed, directly or indirectly, during the foreign trust’s tax year, from the foreign trust (exclude loans) to 
        the U.S. owner.
        (a)                         (b)                                (c)                        (d)                        (e)                   (f) 
Date of distribution Description of property distributed   FMV of property distributed   Description of property   FMV of property          Excess of column (c)  
                                                         (determined on date of distribution) transferred, if any         transferred       over column (e)

Total . .   . .      . .   . .      . .  .   . .   .     . . .       .  .  .    . .    . .    . . .        .  .  .      .  . .   .    . $
                                                                                                                                        Form 3520-A (Rev. 12-2023)

Form 3520-A (Rev. 12-2023)                                                                                                       Page 4 
             20            Statement of Foreign Trust Income Attributable to U.S. Owner (see instructions) 
                                                Report each item on the proper form or schedule of your tax return.
         1a  Taxable interest  . .        . . . . . .   . . .    . . .   . . . . . . . . . . . .                   .  1a
           b Tax-exempt interest  .       . . . . . .   . . .    . . .   . . . . . . . . . . . .                   .  1b
         2a  Total ordinary dividends .     . . . . .   . . .    . . .   . . . . . . . . . . . .                   .  2a
           b Qualified dividends
         3   Gross rents and royalties      . . . . .   . . .    . . .   . . . . . . . . . . . .                   .  3
Income   4   Income from partnerships and fiduciaries . . . .    . . .   . . . . . . . . . . . .                   .  4
         5   Capital gains (losses)       . . . . . .   . . .    . . .   . . . . . . . . . . . .                   .  5
         6   Ordinary gains (losses)  .     . . . . .   . . .    . . .   . . . . . . . . . . . .                   .  6
         7   Other income (attach statement)  .   . .   . . .    . . .   . . . . . . . . . . . .                   .  7
         8   Total income. Add lines 1a, 1b, 2a, and 3 through 7 . . .   . . . . . . . . . . . .                   .  8
         9   Interest expense  . .        . . . . . .   . . .    . . .   . . . . . . . . . . . .                   .  9
         10a Foreign taxes (attach statement)  .  . .   . . .    . . .   . . . . . . . . . . . .                   .  10a
           b State and local taxes        . . . . . .   . . .    . . .   . . . . . . . . . . . .                   .  10b
         11  Amortization and depreciation (depletion)  . . .    . . .   . . . . . . . . . . . .                   .  11
         12  Trustee and advisor fees       . . . . .   . . .    . . .   . . . . . . . . . . . .                   .  12
         13
Expenses     Charitable contributions .     . . . . .   . . .    . . .   . . . . . . . . . . . .                   .  13
         14  Other expenses (attach statement)    . .   . . .    . . .   . . . . . . . . . . . .                   .  14
         15  Total expenses. Add lines 9 through 14  .  . . .    . . .   . . . . . . . . . . . .                   .  15
Under penalties of perjury, I declare that I have examined this return, including any accompanying reports, schedules, or statements, and to the best of my knowledge and 
belief, it is true, correct, and complete.

Trustee’s (or U.S. owner’s) signature                              Title                                                Date
                                                                                                                      Form 3520-A (Rev. 12-2023)

Form 3520-A (Rev. 12-2023)                                                                                                                                   Page 5 
                                          20    Foreign Grantor Trust Beneficiary Statement
Important: Trustee (or U.S. owner if a substitute Form 3520-A) must prepare a separate statement for each U.S. beneficiary that received a distribution 
            from the trust during the tax year and include a copy of each statement with Form 3520-A. Trustee is also required to send to each such 
            beneficiary a copy of the beneficiary’s statement. Each U.S. beneficiary must attach a copy of its statement to its Form 3520.
1a    Name of foreign trust                                                                                             b    EIN

c    Number, street, and room or suite no. If a P.O. box, see instructions.                                             d   Date foreign trust was created

e    City or town                                 f   State or province                  g   ZIP or foreign postal code h    Country

2       Did the foreign trust appoint a U.S. agent (defined in the instructions) who can provide the IRS with all relevant trust 
        information?    .  . .      .     .   . . .   .  . . .       .  .   .   .  .   . .    . . .        .  .  .      . .  .   .    . .     Yes            No
        If “Yes,” complete lines 3a through 3g.
        If “No,” do you agree that either the IRS or the U.S. beneficiary can inspect and copy the trust’s permanent books of 
        account, records, and such other documents that are necessary to establish that the trust should be treated for U.S. 
        tax purposes as owned by another person?  .        . .       .  .   .   .  .   . .    . . .        .  .  .      . .  .   .    . .     Yes            No
3a    Name of U.S. agent                                                                                                b    TIN

c    Number, street, and room or suite no. If a P.O. box, see instructions.

d    City or town                                 e   State or province                  f   ZIP or postal code         g    Country

4a    Name of trustee                                                                                                   b    TIN

c    Number, street, and room or suite no. If a P.O. box, see instructions.

d    City or town                                 e   State or province                  f   ZIP or postal code         g    Country

5       The first and last day of the tax year of the foreign trust to which Form 3520-A applies:
6a    Name of U.S. beneficiary                                                                                          b    TIN

c    Number, street, and room or suite no. If a P.O. box, see instructions.

d    City or town                                 e   State or province                  f   ZIP or postal code         g    Country

7       Cash amounts or FMV of property that during the current tax year was (1) distributed directly or indirectly to a U.S. person whether or not the 
        U.S. person is designated as a beneficiary of the trust, (2) loaned (exclude loans treated as qualified obligations) directly or indirectly to the 
        U.S. person who is a beneficiary of the trust or a U.S. person related to that U.S. person, or (3) used by the U.S. person who is a beneficiary of 
        the trust or a U.S. person related to that U.S. person without compensating the trust for the FMV of the use of the property within a reasonable 
        period of time. (See the instructions for Part III of Form 3520 for U.S. tax treatment of these amounts.)
        (a)                               (b)                          (c)                        (d)                        (e)                   (f) 
Date of distribution Description of property distributed   FMV of property distributed   Description of property   FMV of property          Excess of column (c)  
                                                         (determined on date of distribution) transferred, if any         transferred       over column (e)

Total . .   . .      .  .  . .      .     .   . . .   .  . . .       .  .   .   .  .   . .    . . .        .  .  .      . .  .   .    . $
8       Attach an explanation of the facts and law (including the section of the Internal Revenue Code) that establishes that the foreign trust (or portion 
        of the foreign trust) is treated for U.S. tax principles as owned by another person.
9       Owner of the foreign trust is (check one):         Individual              Partnership                Corporation
Under penalties of perjury, I declare that I have examined this return, including any accompanying reports, schedules, or statements, and to the best of my knowledge and 
belief, it is true, correct, and complete.

Trustee’s (or U.S. owner’s) signature                                        Title                                                        Date
                                                                                                                                        Form 3520-A (Rev. 12-2023)