{"id":1735,"date":"2015-07-01T15:19:39","date_gmt":"2015-07-01T15:19:39","guid":{"rendered":"http:\/\/evergreensmallbusiness.com\/?p=1735"},"modified":"2015-08-24T11:24:29","modified_gmt":"2015-08-24T18:24:29","slug":"do-you-have-a-foreign-trust-to-report-to-the-irs","status":"publish","type":"post","link":"https:\/\/evergreensmallbusiness.com\/do-you-have-a-foreign-trust-to-report-to-the-irs\/","title":{"rendered":"Do You Have a Foreign Trust to Report to the IRS?"},"content":{"rendered":"<p><a href=\"http:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2015\/08\/foriegn_nest_egg-622x415.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-2685 size-medium alignleft\" src=\"http:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2015\/08\/foriegn_nest_egg-622x415-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"https:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2015\/08\/foriegn_nest_egg-622x415-300x200.jpg 300w, https:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2015\/08\/foriegn_nest_egg-622x415.jpg 622w, https:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2015\/08\/foriegn_nest_egg-622x415-150x100.jpg 150w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a>U.S. taxpayers get get tripped up more easily than they usually realize when it comes to interests in foreign investments or income from foreign sources.<\/p>\n<p>For example, U.S. persons who are beneficiaries of, or grantors to, foreign trusts often need to file a Form 3520.<\/p>\n<p>While this trust beneficiary or trust grantor status sounds esoteric at first glance, keep in mind that many pension plans are trusts. (Note that in the U.S., ERISA requires employee pension plans to hold the plan assets in a trust fund).<\/p>\n<p>Therefore, if you used to live in a foreign country and had a pension plan from a previous employer from said country, you likely need to worry about foreign trust reporting issues.<\/p>\n<h2>When Do I\u00a0Have to File Form 3520?<\/h2>\n<p>You or your accountant need to file Form 3520 in three types of situations.<\/p>\n<p><strong>Situation 1:<\/strong> You are treated as the owner of all or part of the foreign trust under the grantor trust rules. This triggers a need to file a Form 3520 annually (see Form 3520 instructions). This will also trigger a need for the trust to file a Form 3520-A [see\u00a0IRC \u00a7 6048(b)(1)]. The law makes it the responsibility of the U.S. owner to ensure that the foreign trust files Form 3520-A.<\/p>\n<p><strong>Situation 2:<\/strong> You experience a \u201creportable event\u201d related to the foreign trust. This triggers a need to file Form 3520 for the year of the reportable event, on or before the due date of the U.S. person\u2019s income tax return, including extensions [see\u00a0IRC \u00a7 6048(a)]. Reportable events include:<\/p>\n<ul>\n<li>A U.S. person creating a foreign trust<\/li>\n<li>A U.S. person transferring any money or property (directly or indirectly) to a foreign trust<\/li>\n<li>The death of a U.S. citizen or resident if such a person was treated as the owner of all or part of a foreign trust, or if all or part of a foreign trust was included in the decedent\u2019s estate<\/li>\n<\/ul>\n<p><strong>Situation 3:<\/strong> You receive a distribution from the foreign trust\u00a0[see\u00a0IRC \u00a7 6048(c)]. This triggers a need to file Form 3520 the year of the distribution.<\/p>\n<h2>So When is a U.S. Person an \u201cOwner\u201d of a Trust?<\/h2>\n<p>The grantor trust rules are in <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/subtitle-A\/chapter-1\/subchapter-J\/part-I\/subpart-E\">IRC \u00a7\u00a7 671-679<\/a>. Put simply, they state that if the grantor to a trust retains sufficient control of trust assets, then the income on those assets is taxed to the grantor rather than the trust.<\/p>\n<p>This is in contrast to the general rule for trusts, which requires the trust to file its own tax return, Form 1041, with its own income and deductions each year.<\/p>\n<p>Said another way, \u201cgrantor trusts\u201d are disregarded entities.<\/p>\n<p>So, a simple way to think of the rules is, if the foreign trust is a disregarded entity for U.S. income tax purposes, and thus creates U.S. income and U.S. deductions, you have to report it annually. Otherwise, you only have to report the trust when a significant event occurs.<\/p>\n<h2>Why\u2019s this a Big Deal? What\u2019s the Penalty?<\/h2>\n<p>If you fail to comply with the foreign trust reporting rules, the penalty generally equals 35% of the \u201cgross reporting amount\u201d [see\u00a0IRC \u00a7 6677].<\/p>\n<p>If a trust\u00a0violates the annual reporting rules (Situation 1), the penalty is 5% instead of 35%.<\/p>\n<p>In addition, for notices required to be filed after December 31<sup>st<\/sup>, 2009, there is a minimum penalty of $10,000 for failure to report.<\/p>\n<p>If the IRS mails notices notice to a U.S. person that he\/she is failing to comply with the rules and after 90 days the U.S. person still is noncompliant, then the IRS will issue an additional $10,000 penalty for each continuing 30-day period of noncompliance.<\/p>\n<h2>Is There Any Relief From These Penalties?<\/h2>\n<p>You should know that you may get some relief from these penalties if the failure to comply is due to \u201creasonable cause\u201d and not \u201cwillful neglect,\u201d as defined in the regulations (see <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/6677#d\">IRC \u00a7 6677(d)<\/a>; <a href=\"http:\/\/www.irs.gov\/pub\/irs-irbs\/irb97-25.pdf#page=22\">Notice 97-34<\/a>, \u00a7VII, 1997-1 C.B. 422). The literature never gives an example of what would be reasonable cause, but it does give some counter-examples of what isn\u2019t reasonable cause.<\/p>\n<p>Here\u2019s Notice 97-34 on the reasonable cause rules:<\/p>\n<p style=\"padding-left: 30px;\">A taxpayer will not have reasonable cause merely because a foreign country would impose a civil or criminal penalty on the trustee (or other person) for disclosing the required information. Section 6677(d). Also, refusal on the part of a foreign trustee to provide information for any other reason, including difficulty in producing the required information or provisions in the trust instrument that prevent the disclosure of required information, will not be considered reasonable cause.<\/p>\n<p>So you don\u2019t get to use Swiss bank secrecy laws as a \u201cget out of jail free\u201d card, nor can you get out of the rules simply by saying \u201cgosh darn it, complying with the law is just too much work, so I\u2019m not going to do it.\u201d<\/p>\n<p>Additionally, the IRS has <a href=\"http:\/\/www.irs.gov\/Individuals\/International-Taxpayers\/Options-Available-to-Help-Taxpayers-With-Offshore-Interests\">stated on its website<\/a> that if a taxpayer is delinquent in filing a 3520, but hasn\u2019t under-reported their tax liability in any years and hasn\u2019t been contacted before about an income tax examination or delinquent tax returns, then the IRS won\u2019t assess a penalty. They really just want you to get the forms in once\u00a0you know the law requires\u00a0it.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>U.S. taxpayers get get tripped up more easily than they usually realize when it comes to interests in foreign investments or income from foreign sources. For example, U.S. persons who are beneficiaries of, or grantors to, foreign trusts often need to file a Form 3520. While this trust beneficiary or trust grantor status sounds esoteric [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2685,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[19,20],"tags":[],"class_list":{"0":"post-1735","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-foreign-tax-issues","8":"category-retirement","9":"entry"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Do You Have a Foreign Trust to Report to the IRS? - Evergreen Small Business<\/title>\n<meta name=\"description\" content=\"Learn why foreign trusts, including foreign pension plans, can trigger IRS reporting requirements.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/evergreensmallbusiness.com\/do-you-have-a-foreign-trust-to-report-to-the-irs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Do You Have a Foreign Trust to Report to the IRS?\" \/>\n<meta property=\"og:description\" content=\"Learn why foreign trusts, including foreign pension plans, can trigger IRS reporting requirements.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/evergreensmallbusiness.com\/do-you-have-a-foreign-trust-to-report-to-the-irs\/\" \/>\n<meta property=\"og:site_name\" content=\"Evergreen Small Business\" \/>\n<meta property=\"article:published_time\" content=\"2015-07-01T15:19:39+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-08-24T18:24:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/evergreensmallbusiness.com\/wp-content\/uploads\/2015\/08\/foriegn_nest_egg-622x415.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"622\" \/>\n\t<meta property=\"og:image:height\" content=\"415\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Beth Nelson CPA\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@SeattleCPA\" \/>\n<meta name=\"twitter:site\" content=\"@SeattleCPA\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Beth Nelson CPA\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/do-you-have-a-foreign-trust-to-report-to-the-irs\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/do-you-have-a-foreign-trust-to-report-to-the-irs\\\/\"},\"author\":{\"name\":\"Beth Nelson CPA\",\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/#\\\/schema\\\/person\\\/85111873e184a3ae745c0c1f4a377a10\"},\"headline\":\"Do You Have a Foreign Trust to Report to the IRS?\",\"datePublished\":\"2015-07-01T15:19:39+00:00\",\"dateModified\":\"2015-08-24T18:24:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/do-you-have-a-foreign-trust-to-report-to-the-irs\\\/\"},\"wordCount\":884,\"commentCount\":2,\"image\":{\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/do-you-have-a-foreign-trust-to-report-to-the-irs\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/wp-content\\\/uploads\\\/2015\\\/08\\\/foriegn_nest_egg-622x415.jpg\",\"articleSection\":[\"foreign tax issues\",\"retirement\"],\"inLanguage\":\"en\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/evergreensmallbusiness.com\\\/do-you-have-a-foreign-trust-to-report-to-the-irs\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/do-you-have-a-foreign-trust-to-report-to-the-irs\\\/\",\"url\":\"https:\\\/\\\/evergreensmallbusiness.com\\\/do-you-have-a-foreign-trust-to-report-to-the-irs\\\/\",\"name\":\"Do You Have a Foreign Trust to Report to the IRS? 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