Annual Return to Report Foreign Trust Transactions and Receipt of
Form 3520 Foreign Inheritance. Certain transactions with foreign trusts. Persons (and executors of estates of u.s.
Decedents) file form 3520 to report: Certain transactions with foreign trusts. Persons (and executors of estates of u.s.
Decedents) file form 3520 to report: Certain transactions with foreign trusts. Persons (and executors of estates of u.s. Decedents) file form 3520 to report: