Foreign Trust Documents

AICPA continues to identify, monitor, and address various foreign trust reporting issues, including Forms 3520 and 3520A compliance.

Item 2 - AICPA Letter to IRS on Systemic IRS Incorrect Letters on Form 3520
Published: 08/28/2012

Item 3 - AICPA Letter to IRS on Systemic IRS Incorrect Letters on Form 3520
Published: 08/28/2012

AICPA Draft Form 1041NR, U.S. Income Tax Return for Foreign Estates and Trusts, and Relevant Schedules, for Consideration by the IRS
Published: 09/22/2008

AICPA letter to IRS on Rev. Rul. 2013-14 on Mexican Land Trusts, Fideicomisos
Published: 06/24/2013

Sample IRS Letter to Taxpayer on Form 3520
Published: 12/31/2011

AICPA comments to IRS on Medicare Surtax and Trusts and Estates
Published: 05/08/2013

AICPA Letter on IRS Systemic Incorrect Letters
Published: 10/18/2012

AICPA Letter to IRS on Systemic IRS Incorrect Letters on Form 3520
Published: 08/28/2012

Item 1 - AICPA letter to IRS on Systemic IRS Incorrect Letters on Form 3520
Published: 08/28/2012

Item 4 - AICPA Letter to IRS on Systemic IRS Incorrect Letters on Form 3520
Published: 08/28/2012

Item 5 - AICPA Letter to IRS on Systemic IRS Incorrect Letters on Form 3520
Published: 08/28/2012

Item 6 - AICPA letter to IRS on Systemic IRS Incorrect Letters on Form 3520
Published: 08/28/2012

AICPA Letter to IRS on Decanting of Trusts, including Foreign Trusts
Published: 06/26/2012

AICPA Letter to IRS on Foreign Trusts and HIRE Act
Published: 03/28/2011

AICPA Letter to IRS on FBAR Foreign Trust Issues
Published: 11/09/2010

AICPA Letter to IRS on FBAR Issues, including Foreign Trusts
Published: 11/16/2009
AICPA Comments to IRS on Foreign Trust Issues - Follow-Up to IRS Response to March 3, 2008 Comments
Published: 06/12/2008
AICPA Comments to IRS on Foreign Trust Issues - Follow-Up to IRS Response to Jan. 31, 2007 Comments
Published: 03/03/2008
AICPA Letter to IRS on Foreign Gift Reporting Threshold for Reporting on Form 3520
Published: 03/03/2008
AICPA Comments to IRS on Foreign Trust Issues and Suggestions
Published: 01/31/2007
Comments on Form 3520-A and Form 3520
Published: 06/17/2003
AICPA Comments on Form 3520-A, "Annual Information Return of Foreign Trust with a U.S. Owner"
Published: 06/17/2003
AICPA Letter on IRS Systemic Incorrect Letters
Published: 08/29/2012
AICPA Letter to IRS on Foreign Trusts and HIRE Act
Published: 03/28/2011
AICPA letter to IRS on Rev. Rul. 2013-14 on Mexican Land Trusts, Fideicomisos
Published: 06/24/2013
IRS Rev. Rul. 2013-14 on Mexican land trusts, fideicomisos
Published: 06/06/2013
PLR 201245003 on Mexican land trust
Published: 07/30/2012
Draft 5 Form 1041NR-T
Published: 09/22/2008
Draft 5 Form 1041NR
Published: 09/22/2008
Draft Form 1041NR - page 6
Published: 09/22/2008
Draft Schedule D
Published: 09/22/2008
Draft Schedule K-1
Published: 09/22/2008
Draft Schedule K-1 - page 9
Published: 09/22/2008
Draft Form 4970FT
Published: 09/22/2008
Draft Form 1041NR - page 7
Published: 09/22/2008
Draft Schedule J
Published: 09/22/2008
Comment Letter on Forms 3520 and 3520A
Published: 06/17/2003

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