IRM 3.21.19 — Foreign Trust System

# Part 3. Submission Processing

Chapter 21. International Returns and Documents Analysis Section 19. Foreign Trust System 3.21.19 Foreign Trust System Manual Transmittal October 24, 2025 Purpose (1) This transmits revised Internal Revenue Manual (IRM) 3.21.19, International Returns and Document Analysis, Foreign Trust System. Material Changes (1) IRM 3.21.19.1.5 added Subsection Program Controls. (2) IRM 3.21.19.1.7 added additional related resources. (3) IRM 3.21.19.12(3) edited instructions to note. (4) IRM 3.21.19.12(10) IPU 25U0255 issued 02-24-2025 corrected instruction for Reasonable Cause statement attached. (5) IRM 3.21.19.12.1 IPU 25U0255 issued 02-24-2025 removed instruction for Letter 1382C, added new instruction for Reasonable Cause statement attached. (6) IRM 3.21.19.13.2(6) deleted instructions in paragraph a. (7) IRM 3.21.19.13.2(10) IPU 25U0255 issued 02-24-2025 removed instruction for Letter 1382C, added new instruction for Reasonable Cause statement attached. (8) IRM 3.21.19.15(3) edited table instructions. (9) IRM 3.21.19.15.2(3) added editing instructions. (10) IRM 3.21.19.20.5.2(2) edited coding instructions. (11) IRM 3.21.19.20.8(2) added editing instruction. (12) IRM 3.21.19.20.10(4) revised editing instruction. (13) IRM 3.21.19.20.12(1) revised editing instruction. (14) IRM 3.21.19.21.6(2) revised editing instruction. (15) IRM 3.21.19.21.8(1) revised subsection and note instruction. (16) IRM 3.21.19.21.8(2) revised editing instruction. (17) IRM 3.21.19.22.6(2) added editing instruction. (18) IRM 3.21.19.22.8(1) added editing instruction and note. (19) IRM 3.21.19.29.4(1) revised caution note. (20) IRM 3.21.19.29.8(2) changed line reference. (21) IRM 3.21.19.29.11(2) changed table editing instruction 1(a) for if Line 23 has an entry condition and added subsection 3. (22) IRM 3.21.19.31(1) clarified instruction. (23) IRM 3.21.19.31.2(2) IPU 25U3579 issued 08-29-2025 added instruction to note. (24) IRM 3.21.19.31.3 IPU 25U3559 issued 08-15-2025 clarified instructions for FMV of Property Received. (25) IRM 3.21.19.31.3 IPU 25U3579 issued 08-29-2025 revised clarification of FMV of Property Received instructions. (26) IRM 3.21.19.34.10(1) added note. (27) IRM 3.21.19.34.12(1) revised subsection (a), revised and added instruction to subsection (c). (28) IRM 3.21.19 revised throughout to update editorial changes for clarity, plain language, dates, tax years, tax periods, and grammar. Cross-references, web addresses, legal references, and links were added, removed or revised as appropriate. Effect on Other Documents IRM 3.21.19 dated December 26, 2024 (effective 01-01-2025) is superseded. This IRM also incorporates the following Interim Procedural Updates (IPU): 25U0255 issued 02-24-2025, 25U3559 issued 08-15-2025, 25U3579 issued 08-29-2025. Audience Taxpayer Services, Ogden Submission Processing, Document Perfection Branch, Code & Edit employees (OSPC Only). Effective Date (01-01-2026) Scott Wallace Director, Submission Processing Taxpayer Services

# Program Scope and Objectives

3.21.19.1 (01-01-2020) Program Scope and Objectives Purpose: This section of the IRM provides instructions for reviewing and editing Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, and Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner. Audience: Tax examiners in the International Code and Edit Unit, Ogden Submission Processing Center, Taxpayer Services (TS) Division are the primary users of this IRM. Policy Owner: The Director of Submission Processing is responsible for the policies in this IRM. Program Owner: The Code & Edit/ERS IMF Section of the Return Processing Branch of Submission Processing is responsible for the procedures and all updates related to this IRM. Primary Stakeholders: Submission Processing (SP) and Large Business and International (LB&I). Program Goals: To timely and accurately code and edit Form 3520 and Form 3520-A returns to prepare them for transcription.

# Background

3.21.19.1.1 (11-10-2017) Background Form 3520 and Form 3520-A are information returns and are processed to the Business Master File (BMF). Form 3520 is processed under Master File Tax (MFT) 68. Form 3520-A is processed under MFT 42. Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, is filed by U.S. persons (and executors of estates of U.S. decedents) to report certain transactions with foreign trusts and receipt of certain large gifts or bequests from certain foreign persons. Form 3520-A, Annual Informational Return of Foreign Trust with a U.S. Owner (Under section 6048(b)), is filed by a foreign trust with a U.S. owner for the U.S. owner to satisfy its annual information reporting requirements under IRC 6048(b). The effective dates of Form 3520 and Form 3520-A are: Form 3520 - The earliest tax period processed to BMF is 199812 (Processing Year (PY) 1999). Form 3520-A - The earliest tax period processed to BMF is 200012 (PY 2001).

# Authority

3.21.19.1.2 (11-10-2017) Authority The authority for the procedures in this IRM is found in the following sections of the Internal Revenue Code (IRC) and their corresponding Treasury Regulations: IRC 1441 - IRC 1446 IRC 1461 - IRC 1464 IRC 1471 - IRC 1474 IRC 6039F IRC 6048 IRC 6201(a) IRC 6213(b) IRC 6302 IRC 6402(a) IRC 6511 IRC 6677

# Roles and Responsibilities

3.21.19.1.3 (11-10-2017) Roles and Responsibilities The Director of the Submission Processing (SP) office monitors operational performance for the SP campus. The Operation Manager monitors operational performance for the operation. The team manager/lead monitors performance and ensures employees have the tools to perform their duties. The team employees follow the instructions contained in this IRM and keep updated IRM procedures from SERP (Servicewide Electronic Research Program). Note: This IRM does not address every possibility that occurs while perfecting returns or documents. Take taxpayer intent into consideration. Refer issues not addressed in this IRM to the subject matter expert (SME), lead, or manager to figure out the corrective action.

# Program Management and Review

3.21.19.1.4 (11-10-2017) Program Management and Review Program Reports: The Monitoring Section under Submission Processing Program Management/Process Assurance monitors the Code & Edit reports. Program Effectiveness: The program goals are measured by the following reviews: Embedded Quality Submission Processing (EQSP) Balanced Measures Managerial Reviews Annual Review: This IRM is updated and published annually after review by affected offices according to the clearance process established in IRM 1.11.9, Internal Management Documents, Clearing and Approving Internal Management Documents (IMDs).

# Program Controls

3.21.19.1.5 (01-01-2026) Program Controls Subsections in this manual contain procedures for Service Center Replacement System (SCRS) for Forms 3520 and Form 3520A. Tax returns in Code and Edit are worked on a first in first out (FIFO) basis as they are received from input systems through the General Mainline Framework (GMF).

# Terms and Acronyms

3.21.19.1.6 (01-01-2022) Terms and Acronyms See Exhibit 3.21.19-6 for a list of terms and definitions used within this IRM.

# Related Resources

3.21.19.1.7 (01-01-2026) Related Resources Job Aid 6808-001 has been developed to help tax examiners in their work. Foreign Address Job Aid 2324-002. Document 7475 State and Address Abbreviation, Major City Codes. Document 7071/7071-A Name control Job Aid.

# ♦IRS Employee Contacts♦

3.21.19.2 (11-10-2015) ♦IRS Employee Contacts♦ The Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 (RRA 98), Section 3705(a), gives identification requirements for all IRS employees working tax related matters. All IRS employees who communicate by telephone, face-to-face, or any other method of correspondence with taxpayers or their personal representatives on tax-related matters must give (at a minimum) the following information. Telephone Contact - Their title (e.g., Mr., Mrs., Ms., Miss), last name and badge identification (ID Card) number. Toll-free employees will also give their location for identification purposes. Treat faxes to taxpayers on tax-related matters as correspondence and include the required information. Face-to-Face Contact - Their title (e.g., Mr., Mrs., Ms., Miss), give as proper during the conversation, their last name and badge identification (ID Card) number. Correspondence (sent to the taxpayer and authorized representatives) - A telephone number that taxpayers can call for answers to questions. In addition, manually generated correspondence must have the employee's title (e.g., Mr., Mrs., Ms., Miss), last name, Integrated Data Retrieval System (IDRS) number, and letter system number, which are systemically generated by IDRS. Treat faxes to taxpayers on tax-related matters as correspondence and include the required information. Correspondence letters - Specific employee name and telephone number if the employee initiated the correspondence is in the best position to respond to any questions the taxpayer may have or if the taxpayer is being asked to give more case-related information. If the taxpayer does not need to contact a specific employee, the correspondence needs only as IRS telephone number and standard signature. When a taxpayer requests to speak with a specific employee who previously worked their inquiry or request, or complains about the level of service previously given, make every attempt to resolve the taxpayer's inquiry. If unable to resolve the issue, refer the inquiry using established procedures to the manager. Secretaries, receptionists, or other people who answer the telephone in functional offices need to identify themselves. They will provide their badge identification (ID Card) number only if they are answering telephones which are routinely used to give tax or account information. It is not necessary to repeat the badge identification (ID Card) number on a subsequent contact, when the nature of an employee's work involves multiple contacts with the same taxpayer and the employee has given the taxpayer (either by telephone or in-person) their badge identification (ID Card) number on the first contact.

# ♦IRM Deviation Procedures♦

3.21.19.3 (04-10-2024) ♦IRM Deviation Procedures♦ Submit IRM deviations in writing following instructions from IRM 1.11.2.2.3 when procedures deviate from the IRM, and elevate through proper channels for executive approval.

# ♦Taxpayer Advocate Service (TAS)♦

3.21.19.4 (01-01-2023) ♦Taxpayer Advocate Service (TAS)♦ The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate. Its job is to protect taxpayers' rights by striving to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights (TBOR). TAS offers free help to taxpayers, including when taxpayers face financial difficulties due to an IRS problem, when they are unable to resolve tax problems they haven't been able to resolve on their own, or when they need assistance to address an IRS system, process, or procedure that is not functioning as it should. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico. TAS uses Form 12412, Operations Assistance Request (OAR), to start the OAR process of referring a case to Taxpayer Services (TS), to affect the resolution of the taxpayer's problem. For more information, refer to IRM 13.1.19, Taxpayer Advocate Service, Taxpayer Advocate Case Procedures, Advocating With Operations Assistance Request (OARs). Refer taxpayers to TAS when the contact meets TAS criteria or when Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps cannot be taken to resolve the taxpayer's issue the same day. The definition of same day resolution is within 24 hours. The following two situations meet the definition of "same day resolution" . The issue can be resolved within 24 hours. IRS takes steps within 24 hours to resolve the taxpayer's issue. When making a TAS referral, use Form 911, and send to TAS following your local procedures. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for more information.

# ♦TAS Service Level Agreements (SLA)♦

3.21.19.4.1 (11-10-2015) ♦TAS Service Level Agreements (SLA)♦ The National Taxpayer Advocate reached agreements with the Commissioners or Chiefs of Taxpayer Services (TS), Small Business/Self-Employed (SB/SE) Division, Tax Exempt Government Entities (TEGE), Criminal Investigation (CI), Independent Office of Appeals, and Large Business and International (LB&I) that outline the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs). The SLAs are found at Service Level Agreements.

# ♦Use of Fax for Taxpayer Submissions♦

3.21.19.5 (01-01-2023) ♦Use of Fax for Taxpayer Submissions♦ Taxpayers may send tax return information via fax as part of return perfection even when submitting a signature. In circumstances where contact with the taxpayer was made and documented, faxed signatures are acceptable. Contact the taxpayer by telephone or correspondence. Follow local procedures to decide which method of contact to use. Indicate the fax paragraph on the approved Correspondence Action Sheet to inform the taxpayer of the fax options. Use the following resources to make sure you are speaking with the taxpayer or authorized representative before disclosing any tax information: IRM 21.1.3.2.3, Required Taxpayer Authentication. IRM 21.1.3.2.4, Additional Taxpayer Authentication. Before leaving any messages on a taxpayer's answering machine, review: IRM 10.5.1.6.7.2, Answering Machine or Voicemail. IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance.

# General Disclosure Guidelines

3.21.19.6 (01-01-2015) General Disclosure Guidelines Taxpayer information must remain confidential as provided for in IRC 6103, Confidentiality and disclosure of returns and return information. IRC 7431 provides civil damages for unauthorized disclosure of returns and return information. IRC 7213 and IRC 7213A provide criminal penalties for unauthorized disclosure or unauthorized inspection of returns and return information and require employees be discharged from duty if charged and convicted of these offenses. IRC 6103 establishes the taxpayer's right to privacy of tax information (check IDRS CFINK). For more information on general disclosure guidelines refer to IRM 21.1.3, Operational Guidelines Overview, and for guidance on disclosures of official information, refer to IRM 11.3 series, Disclosure of Official Information.

# Individual Taxpayer Identification Number (ITIN)

3.21.19.7 (11-10-2015) Individual Taxpayer Identification Number (ITIN) An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS. It is a nine-digit number that always begins with the number 9 and has middle numbers within the following ranges, 50-65, 70-88, 90-92, and 94-98 (e.g., 9XX-7X-XXXX). IRS issues ITINs to individuals who must have a U.S. taxpayer identification number but who do not have and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA). ITINs are issued regardless of immigration status because both resident and nonresident aliens may have U.S. tax and payment responsibilities under the Internal Revenue Code. Forward all Form W-7 (Application for IRS Individual Taxpayer Identification Number) and the required supporting documentation (e.g., passports, birth certificates, etc.) to the ITIN Unit located at the Austin Submission Processing Campus (AUSPC).

# ♦Business Master File (BMF) Consistency♦

3.21.19.8 (01-01-2015) ♦Business Master File (BMF) Consistency♦ The purpose of this initiative is to achieve consistency in the Business Master File (BMF) Code and Edit (C&E) processing IRMs. Ogden, Kansas City, and Return Processing Branch, BMF Code and Edit and Error Resolution System (ERS) identified and developed topics for BMF Consistency. A ♦ (diamond) before and after the subsection title shows BMF Consistency subsections. Text in normal print is the common process for BMF returns. The text in BOLD print is form specific and applies to this IRM only.

# General Editing Guidelines

3.21.19.9 (06-18-2024) General Editing Guidelines All money amounts must be entered in U.S. dollars. Caution: If the entries on the return are not in U.S. dollars, see IRM 3.21.19.11.2. Money amounts can be a positive or negative number. Do not bracket negative amounts. Refer to IRM 3.21.19.9.1 (4) table, ninth row about brackets and parenthesis. Tax period is edited in YYYYMM format. Edit the date in MMDDYYYY format when the date does not appear in month-day-year format. These are most of the fields on the foreign trust returns: Received date, correspondence received date, date of death, date trust created, date of transfer, date of original obligation, date foreign trust created, date of distribution, date of original loan, and date of gift. Example: If the Taxpayer enters the dates in the following formats (e.g., September 11, 2025, Sept. 11, 25, 9-11-2025, 09/11/25, 09/11/2025) then no editing is needed. However, if the taxpayer enters a date like Apr. 2025 or 23 October 2025, then it is not clear. Edit 04012025, and 10232025 for the above examples. If the date is blank or unknown, edit the first day and month of the return tax period (e.g., 01012025). For Received Date see 3.21.19.16. Put the returns in page order starting with page 1. Attachments to support entries can be deleted with an "X" . For Form 3520: Year of sale, year of loan, year of subsequent variances, and tax year qualified obligation first reported are edited in YY format. Attachment(s) to support Part I - Line 11b, Line 14 or Line 18, Part II - Line 22, Part III - Line 29, 30 or 44 and/or Part IV - Line 54 or 55 do not have to be in any type of order, but must be behind page 6 or can be deleted by slashing. If slashed, it is not necessary to move them. Do not staple together. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡≡ ≡ ≡ For Form 3520-A: If multiple page 3 (The Foreign Grantor Owner Statement) is attached, edit the first five. Edit line 5, lines 6a-6g and line 9. Leave in order behind page 3, and "X" the extra page 3s. If multiple page 5 (The Foreign Grantor Beneficiary Statement) is attached, edit only the first one. Edit line 6, lines 6a-6b, line 7 columns (b), (c), (f) and line 9. Leave in order behind page 5, and "X" the extra page 5s. All returns will be stamped with a received date and Receipt and Control will attach the envelope to all returns. If more than one return was included in the envelope, the postmark date will be stamped on each additional return.

# ♦Edit Marks♦

3.21.19.9.1 (01-03-2023) ♦Edit Marks♦ Edit marks are edited on the return for transcription to the Automated Data Processing (ADP) System through the Integrated Submission and Remittance Processing (ISRP) system. Enter edit marks in brown, red, orange, purple or green pencil or pen. Only edit items on the return that are for transcription except where specific instructions require editing of a non-transcribed item. Leave lines blank if the entry would be a zero amount unless otherwise instructed. Do not destroy, alter, or erase the original entry on a return when deleting or correcting an entry. Always exercise care to ensure that the original entry is still legible. Perfected entries provide a legible "edit trail" for anyone who may work with the return later. Do not re-edit edit marks entered by other areas, such as Collections, Entity or Accounts Management, except to place the marks in the correct area or perfect for legibility. Exception: Photocopied Returns. Photocopied Returns - Re-edit or underline any valid, black edit marks. See IRM 3.21.19.11.1, Correspondence Imaging Inventory (CII) Returns, and IRM 3.21.19.13.4, Re-Entry Document Procedures. For a description of specific edit marks, see the table below: Edit Mark Description "X" Deletes tax data or indicates do not transcribe an item. For example, if deleting an original entry, edit an "X" to the left of the entry to delete. Edit the correct entry to the left or above the "X" . "/" (slash) Indicates do not transcribe a form or schedule. "//$" Shows the beginning and ending of a foreign country code in the entity area. For example, "/EI/$" is edited for "Ireland" or "/GM/$" is edited for "Germany" . "c/o" or "%" Indicates an "in-care-of" name for transcription. Circle Indicates do not transcribe an entry. Also, deletes entity data or a Received Date. Note: If the taxpayer or filer circles an entry, edit the entry. Underline Shows an entry for transcription (e.g., Name Control, Tax Period, etc.). Arrow Indicates the correct placement of a misplaced entry. Use an arrow if the misplaced item is close to the correct line and there is no question where the entry belongs. Note: Use a double arrow to show the same figure for transcription in two different places (along with any required transcription data between the two arrows). Check Mark Indicates that an entry was manually math verified and is correct. Bracket/Parenthesis Indicates a negative numerical amount. Note: Code and Edit (C&E) is not required to bracket negative amounts when brackets are preprinted on the form or schedule or when the taxpayer clearly indicates a negative amount with brackets () or "-" sign. Bracket negative amounts when editing negative entries on transcription lines (e.g., computing and entering a line entry, entering a missing line entry, etc.). Vertical Line or Decimal Point Indicates the separation of dollars and cents. Zero, Dash, None or N/A "ZERO" , "DASH" , "NONE" , or "N/A" are valid entries except when specific instructions require editing of an entry. Rocker Indicates the amount paid when drawn under a remittance amount.

# ♦Action Codes♦

3.21.19.9.2 (01-01-2024) ♦Action Codes♦ Action Codes are used to show whether correspondence, research or some other action is needed. The Action Code sets the suspense period for the return and places the return in the workable or unworkable suspense inventory. When necessary, assign a three-digit Action Code. Edit the Action Code in the bottom left margin of the return. Assign Action Codes in the following priority: Action Code 310 (Statute Control) Action Code 320 (Entity Control) Action Code 4XX Action Code 6XX Action Code 3XX Action Code 2XX (Correspondence) Use the following table if more than one Action Code is needed. If Then Action Codes include 211,215,225 or 226 and Action Code 341, Edit the Action Code 211, 215, 225 or 226 on the 3520-A. Edit Action Code 341 on the Form 4227, Intra-SC Reject or Routing Slip. Action Codes have the same priority, Edit the Action Code with the shorter suspense period on the Form 3520-A. Edit the second Action Code on the Form 4227, Intra-SC Reject or Routing Slip. See IRM 3.21.19.9.2, Action Codes for suspense periods. Action Codes have different priorities, Edit the Action Code with the higher priority on the Form 3520-A. Exception: Use Action Code 211,215,225 or 226 before Action Code 341 to ensure the return is complete before a manual refund is issued. Edit the second Action Code on the Form 4227, Intra-SC Reject or Routing Slip. Edit the following Action Codes when a return cannot be perfected: Action Code Description 211 (First Domestic Correspondence) or 215 (International Correspondence) Return is so illegible, incomplete, or contradictory and therefore unprocessable. The Foreign Trust notates on the return or attachment that they are reporting tax for more than one Tax Period or for more than one type of tax. 225 (Missing Signature Domestic Correspondence) Unsigned return (only issue for correspondence). Note: Form 3520-A only. 226 (Missing Signature International Correspondence) Unsigned foreign return (only issue for correspondence). Form 3520-A only. 480 (Early Filed-Suspense) Early filed return. 610 (Renumbered non-remittance) or 611 (Renumbered with-remittance) Mis-batched return (e.g., Form 1065 is found in a Form 1120 batch of work). 640 (Void) To delete the assigned Document Locator Number (DLN) on the return (e.g., Re-entry Returns). 650 (International) An international return processed in Ogden Submission Processing Campus (OSPC). Continue perfecting the return after editing the Action Codes. Valid Action Codes are listed below: Action Code Description Workday Suspense Period 211 First Domestic Taxpayer Correspondence 40 212 Second Taxpayer Correspondence 25 215 International Correspondence 45 225 Domestic Taxpayer Correspondence (signature only) 40 226 International Correspondence (signature only) 40 310 Statute Control 10 320 Entity Control 10 331 Frivolous Review 3 341 Manual Refund 10 342 Credit Verification 10 343 Black Liquor 10 352 Name Research 3 360 Other-in-House Research 10 420 Management Suspense A 5 440 Management Suspense C (Large Business and International (LB&I) review of 1120-F in OSPC only) 15 450 Management Suspense D 20 480 Early Filed Suspense 150 610 Renumber Non-remit 0 611 Renumber Remit 0 640 Void 0 650 International 0 Continue perfecting the return after editing the Action Codes.

# Unprocessable Conditions

3.21.19.10 (11-10-2017) Unprocessable Conditions Follow local procedures in handling routine unprocessables conditions when no written instruction is provided. A return must contain the following specific items before it is considered processable. An Employer Identification Number (EIN). A legible name (for the Name Control). A valid Tax Period (200012 and subsequent). After initial research, if the return cannot be perfected, then edit Computer Condition Code (CCC) "U" and route to the proper area. Conditions which make a document unprocessables will require further research. Route documents to Entity Control for IDRS research if the following conditions cannot be perfected from information on the return and attachments: The name is so illegible or incomplete that the Name Control cannot be figured out. The EIN has other than nine numeric characters. There is more than one EIN. Conditions which make a document unprocessable will require correspondence with the taxpayer. When corresponding, edit CCC "U" on Form 3520 or the correct action code (211/215/225/226) on Form 3520-A, and prepare Correspondence Action Sheet (CAS) 3653C for the following conditions: Data entries are so incomplete or illegible that they cannot be perfected or transcribed. The return is unsigned. The return has only entity data and no other statements or attachments from the taxpayer. Any condition set forth as unprocessable in the sections on processing specific documents. If the filer combined information for more than one tax period or more than one type of return, prepare 3653C Correspondence Action Sheet (CAS) and request the taxpayer provide a separate return for each tax period.

# ♦Correspondence♦

3.21.19.11 (11-10-2017) ♦Correspondence♦ Issue correspondence to resolve any conditions causing the return to be unworkable or unprocessable. Initiate correspondence with the primary U.S. taxpayer only, on Form 3520 page 1, Lines 1a - 1h, or Form 3520-A, page 3, Lines 6a - 6g. Do not correspond with the Canadian Bankers Association. The designated LB&I representative must approve any exceptions. Do not correspond on dummy returns prepared by IRS, returns prepared by Collections, IRC 6020(b) or by Examination, "Substitute for Return (SFR)" . If U.S. Owner information on Form 3520-A, page 3, Line 6a - 6g is blank, issue correspondence to U.S. Agent on page 1, Line 3a or Trustee on page 1, Line 4a using Correspondence Action Sheet (CAS) 3653C, marking Line 32, (any other issues, and Line 36 with the following narrative: "Information in this letter pertains to (Name of Foreign Trust)." (Name of the foreign trust can be found at Form 3520-A, page 1, Line 1a.) Note: If the U.S. Owner, U.S. Agent, and Trustee are all blank on Form 3520-A, the work leader will refer the case to the P&A Analyst to contact the Headquarters Analyst for instructions. There are two types of correspondence that Code & Edit may find: Correspondence received from taxpayers, and Correspondence issued to taxpayers. If the return is incomplete and appears to be a duplicate, give the return to the lead. The lead will initiate research for a Transaction Code (TC) 150 and/or any other research necessary to figure out if the return should continue to be processed or other actions taken. If there is an indication that the return is a response to the 3653C letter, route to ERS/Rejects. If only Form 3520 shows that the taxpayer has no information to report, prepare 3653C Correspondence Action Sheet, mark Line 1, and edit CCC "U" on the Form 3520 return.Inform the U.S. owner that they must complete the second check box on page 1 of Form 3520, and Part II of the form. Note: Beginning with 1997, Form 3520 and its instructions required U.S. owners of a foreign trust to complete Part II of Form 3520 even if they did not have any transactions with the trust that were reportable on Parts I or III. However, this requirement was not explicitly stated in the Code. Legislation, effective for tax years beginning after March 18, 2010, codifies this requirement that a U.S. owner of a foreign trust must file a Form 3520 every year. Examine the return so that all conditions can be included in the same correspondence. If And Then The return needs Correspondence, Requires a response, Complete Correspondence Action Sheet (CAS) 3653C indicating the correct paragraphs. Note: Some paragraphs will require fill-ins to enter, such as tax period, form number, Document Locator Number (DLN), etc. Attach the Correspondence Action Sheet to the front of the return below the Entity area. Edit Action Code "211" (domestic) or "215" (international) on Form 3520-A, or CCC "U" on Form 3520. Finish editing the return and leave in the batch. The return needs correspondence, Does not require a response, Complete 3653C Correspondence Action Sheet or correct CAS indicating letter number, MFT, and the correct paragraphs. Note: Within these paragraphs, there may be fill-ins that the tax examiner must enter, such as tax period, form number, DLN, etc . Photocopy first page of return and attach the Correspondence Action Sheet below the entity area on the front of the copy of the return. Be sure the name and address show clearly above the CAS. Forward the copy to the Correspondence Area. Edit an Action Trail (e.g., 3653C SENT) in the lower left corner going vertically up the side of the return. Finish editing the return and leave in batch. Note: There are more campus exclusive letters. They are for processing specific forms or conditions. Go to the lead or manager for copies of these letters. For more information on correspondence, see IRM 25.13.1, Office of Taxpayer Correspondence Services.

# ♦Correspondence Imaging Inventory (CII) Returns♦

3.21.19.11.1 (01-25-2024) ♦Correspondence Imaging Inventory (CII) Returns♦ Correspondence Imaging Inventory (CII) is an inventory system for scanning all Account Management (AM) receipts into digital images and working the cases from those images. Note: Correspondence Imaging System (CIS) changed to Correspondence Imaging Inventory (CII). "CII" returns are shown with "CII Image - Do not correspond for signature" stamped below the signature line or "CII" annotated on the front of the return. Verify all edit marks and ensure placement is correct on a "CII" return. If Then The edit marks are black, Underline the edit mark if correct or circle if incorrect. The edit marks are red or green, Circle if incorrect. The edit marks are missing or incorrect, Perfect as necessary. Follow the correspondence instructions below for "CII" returns: If And Then The "CII" return has a Form 13596, Reprocessing Returns, attached, The return is incomplete (e.g., missing signature, schedules, or forms), Do not correspond. Remove the return from the batch and route to AM. If the return comes back from AM with the information still incomplete, send the return to AM again to secure all the missing information. Indicate "More information needed to process incomplete CII return" or similar language on Form 4227, Intra-SC Reject or Routing Slip (or other proper routing slip). The "CII" return has a Form 13596, Reprocessing Returns, attached and the return is incomplete (e.g., missing signature, schedules, or forms), The return shows correspondence was sent (e.g., CCC "3" is edited on the return), Do not route the return to AM. Continue processing the return. The "CII" return does not have a Form 13596, Reprocessing Returns, attached, The return is incomplete (e.g., missing signature, schedules or forms), Follow normal correspondence procedures.

# ♦Foreign Currency♦

3.21.19.11.2 (01-01-2020) ♦Foreign Currency♦ For returns completed in other than U.S. currency, process as filed. However, if corresponding for missing item(s), include in the letter to resubmit in U.S. currency.

# Attachments to Form 3520 (Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts) and Form 3520-A (Annual Return of Foreign Trust with a U.S. Owner)

3.21.19.12 (01-01-2026) Attachments to Form 3520 (Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts) and Form 3520-A (Annual Return of Foreign Trust with a U.S. Owner) The instructions in the following sections are for the processing of current year Form 3520. Do not remove any attachment requesting an adjustment. Reminder: If the attachment does not include the taxpayer's name, address, tax identification number (TIN) or received date, enter this information on the attachment. Action trail must show the form detached and the date in MMDDYYYY format. Also edit the TIN (SSN/EIN) from Page 3, line 6b, Form 3520-A. Form 3520 and Form 3520-A must be in page order. All other attachments and/or statements are to be placed behind page 6 of Form 3520 (page 5 of Form 3520-A). Note: The taxpayer may attach a statement to Form 3520/3520-A describing entries for any T Lines (i.e. lines 5, 7b, 11b, 13, 15, 16, 17, 19, 20, 24, 25, 28, 54 and/or 55). Edit/transfer the data from the attachment to the corresponding line, but not more than the number shown for the "More than Indicator." In addition, edit/transfer the "Totals" amount from the attachment to the "Totals" line for all T/C Lines. Circle out notations such as See Attached, See Statement, Statement 1, Same As, etc., after editing the data from the attachment. Examine all attachments to the return being processed and make sure that statements stay with the correct form if you are detaching. (i.e. statements for 3520-A will be detached to stay with the 3520-A form). See IRM 3.21.19.12.1 for instructions for specific attachments. When an attachment has an effect on the document being processed, leave it attached or photocopy the attachment (e.g., page 3, 4 and 5 of Form 3520-A) and attach the copy to the return, unless a specific instruction requires that it be detached. Example: If the taxpayer requests an address change, the entity on the front of the return will be changed, and the request will be left attached to the return. Leave any extension form (which applies to the Form 3520 or Form 3520-A itself or to the filer's income tax return) attached to the return. If Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, is attached to correspondence, review the correspondence to figure out if other requests are involved: If other requests are involved, photocopy the correspondence and send the copy, along with the authorization to the Centralized Authorization File (CAF) function for processing. If other requests are not involved, send the original correspondence and the authorization to the Campus CAF function for processing. If the taxpayer has asked that an attachment be returned: Photocopy the attachment and attach it to the Form 3520 or Form 3520-A. Return the original attachment to the taxpayer using Form 14219, Return of Documentation to the Taxpayer. If Form 3520 has an original signed Form 3520-A (pages 1-3 or 1-5, with possible multiple pages 3 and/or 4) attached to it, photocopy all pages 3, 4 and/or 5 and attach the copy(s) to Form 3520. Detach and send the original Form 3520-A to Batching. Edit an Action Trail showing the form was detached, with the date in MMDDYYYY format (the date for the Action Trail is the date detached and not the received date). Edit the TIN (SSN/EIN) only if both are different from line 1b, Form 3520. Photocopies of Form 3520-A attached to Form 3520 are to remain attached, however, mark all the pages "COPY - DO NOT PROCESS" on the Form 3520-A. Note: Prior to detaching Form 3520-A from Form 3520, look at page 3, lines 6a - 6g to verify it has been completed. If not completed, edit the information from Form 3520 lines 1a - 1h to Form 3520-A. Note: If an exact copy of page 3, 4 and/or 5 of Form 3520-A is attached to the Form 3520, that copy will be used as supporting documentation for line 23 and 29. For other Unrelated Attachments see Routing Guide IRM 3.21.19.12.1. Reminder: Leave an action trail notating "RC" in the left bottom margin indicating a reasonable cause statement is attached.

# ♦Routing Guide for Attachments♦

3.21.19.12.1 (02-24-2025) ♦Routing Guide for Attachments♦ Review all attachments to the return before the return can be considered processable. Only detach attachments when specifically instructed. Note: Consider a return or document "original" if it has an original signature or was stamped "Process as Original" . Edit Action Trail(s) (e.g., "2848 DETACHED" ) in the lower left corner going vertically up the side of the return. Edit the name and EIN (if not present) on the detached document. Also, edit the return received date (e.g., Rec'd MM/DD/YY) in the lower left margin of the detached document before routing. Follow the general guidelines below for each attachment. Document Detach Descriptions/Actions A General Power of Attorney or a Durable Power of Attorney or Tax Information Authority is sent in on any document other than Form 2848 or Form 8821. Yes Detach after verification of the signature along with the written statement POA (See IRM 21.3.7.7.5, International Processing Written Statement POA, in regards to the written statement) and send directly to the International CAF team in Philadelphia according to the IRM 21.3.7.7, International Processing). Note: International Processing, Internal Revenue Service International CAF MS 3-E08.123, 2970 Market St. Philadelphia, PA 19104 Closing Agreement. No Leave attached. CP 15 Information only, do not remove or route. CP 259/959 (Spanish version) Note: Do not route to Statue Control Unit for clearance. See IRM 3.21.19.13.5, Statue Returns, for more information. No Correspondence is attached or taxpayer's response indicates, Taxpayer disagrees that they must file the return. Only page 1 of the return is attached. Employer Identification Number (EIN) on notice does not match EIN on return sent in. Return requested on notice not the same as return submitted. Taxpayer asks question(s) or requests IRS take action(s) on their account. Case involves any other IRS action(s) C&E not trained to complete. Then, Route to Compliance Services Collection Operations (CSCO). Use return address on Computer Paragraph (CP) notice: Brookhaven - Stop #662 Memphis - Stop #81 Philadelphia - 4-N31-142 If none of the above apply, correspondence or written response to the notice is not attached and/or, "599" is notated: Move the notice to the back of the return. Continue processing the return. Note: If the return is unsigned, but the taxpayer signed the CP notice under the jurat, it is not necessary to correspond for the signature. CP 259 A through H. No OSPC BMF Entity Mail Stop 6273. CP 504/504B. No Pull CP 504 to the front. Route notice and return to Accounts Management. CP 518. Note: Do not route to Statue Control Unit for clearance. See IRM 3.21.19.13.5, Statue Returns, for more information. No Correspondence is attached or taxpayer's response indicates, Taxpayer disagrees that they must file the return. Only page 1 of the return is attached. Employer Identification Number (EIN) on notice does not match EIN on return sent in. Return requested on notice not the same as return submitted. Taxpayer asks question(s) or requests IRS take action(s) on their account. Case involves any other IRS action(s) C&E not trained to complete. Then, Route to Compliance Services Collection Operations (CSCO). Use return address on Computer Paragraph (CP) notice: Brookhaven - Stop #662 Memphis - Stop #81 Philadelphia - 4-N31-142 If none of the above apply, correspondence or written response to the notice is not attached and/or, "599" is notated: Move the notice to the back of the return. Continue processing the return. Note: If the return is unsigned, but the taxpayer signed the CP notice under the jurat, it is not necessary to correspond for the signature. Letters 112C, 282C, 2255C or 2284C. Note: Do not route to Statute Control Unit for clearance. See IRM 3.21.19.13.5, Statute Returns, for more information. No Find which organization initiated the letter to the taxpayer (e.g., what organization signed the letter?). Route letters started by Accounts Management (AM) to Accounts Maintenance Research (AMRH): Ogden - Mail Stop 6712 Kansas City - Mail Stop N2 6800 Send letters initiated by Collections as follows: If correspondence is attached or taxpayer's response indicates any of the following: Taxpayer disagrees that they are required to file the return. Only page 1 of the return is attached. EIN on letter does not match EIN on return. Return requested on letter not the same as return submitted. Taxpayer asking question(s) or requesting IRS take action(s) on their account. Case involves any other IRS action(s) C&E not trained to complete. Then, route to Compliance Services Collection Operations (CSCO). Use return address on letter; Brookhaven - Stop #662 Memphis - Stop #81 Philadelphia - 4-N31.142 If none of the above apply, correspondence or written response to the letter is not attached and/or, no "599" is notated: Then, move the letter to the back of the return and continue processing. Note: If the return is unsigned, but the taxpayer has signed the letter under the jurat, it is not necessary to correspond for the signature. Includes tax liability for Multiple Tax Periods or Types of Tax. No Numbered returns, route to Rejects. Unnumbered returns, prepare a dummy return if possible: otherwise, correspond. Other Tax Returns. (original signature) Yes Edit received date to the detached return. Route to correct function unless specifically directed otherwise. Exception: Returns attached to a consolidated return will NOT be detached. Petitions in opposition of tax law provisions. Yes Note: Do not edit an action trail when detaching a petition. Route to: IRS ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 1111 Constitution Avenue, NW Washington, DC 20224 State Tax Returns, original or copy, with an original signature. Yes Route to Receipt and Control. State Tax Returns (Photocopy, facsimile, or no signature). No Leave attached. Statement showing Reasonable Cause for delinquent filing. No Notate RC in the left bottom margin indicating a reasonable cause statement is attached. Continue editing the return. Remittance found. No Immediately hand-carry return and remittance to Supervisor. Request for Acknowledgement. No No action required. Request for information or inquiries. Yes Photocopy any data necessary to process the return. Attach the photocopy to the return. Route original attachment to the proper office for necessary action. Requests for Installment Agreement. Yes Route as follows: Ogden - Route to Collections Mail Stop 5500. Kansas City - Route to Mail Stop P4 5000. Request for Adjustment to Form 3520 or Form 3520-A. Yes Route to Ogden Account Management (OAMC), BMF INT'L Unit. Attachment must contain Name, Address, EIN and Received Date. Edit if missing. Request for adjustment to another document. Yes Route to proper function. Attachment must contain Name, Address, EIN and IRS Received Date. Edit if missing. Request for money transfer. No/Yes No - 3520 or 3520-A notates transfer of money TO the return you are processing: Prepare Form 3465, Adjustment Request, and: Indicate in the Routing box "Rejects" . Notate "See attached money transfer request" in the Remarks Box. Edit Action Code 450 to route the request to Rejects. Yes - 3520 or 3520-A notates transfer of money FROM the return you are processing: Edit CCC "X" to freeze overpayment. Detach transfer request. Prepare Form 3465, Adjustment Request, and: Indicate in the Routing box "Adjustments" . Notate the requested action in the "Remarks Box" . Attach Form 3465 to the request and route to Accounts Management. Continue editing the return. Request for Form 8109, Deposit Slips or Coupons Books. No No action needed. Request for forms or schedules. No If requesting current year forms: Prepare Form 4190, Order Form for Tax Forms and Publications. Forward to National Distribution Center (NDC) for processing. If requesting prior year forms: Prepare Form 6112, Prior Year Tax Products Order Form. Forward to National Distribution Center (NDC) for processing. Note: Use the write-in Sections of Form 4190 and Form 6112 for all BMF forms and schedule requests. Form 433-B, Collection Information Statement for Businesses. Yes Route as follows: Ogden - Route to Collections Mail Stop 5500. Kansas City - Route to Mail Stop P4 5000. Form 433-D, Installment Agreement. Yes Route as follows: Ogden - Route to Collections Mail Stop 5500. Kansas City - Route to Mail Stop P4 5000. Form 2848, Power of Attorney and Declaration of Representative. Yes Route as follows: Ogden - Route to Mail Stop 6737 Kansas City - Route to: Internal Revenue Service 5333 Getwell Rd., Mail Stop 8423 Memphis, TN 38118 Form 3949, Information Report Referral. Yes Route Form 3949 according to page 2 of Form 3949 to CI, Exam, Disclosure, etc. following local procedures. Continue processing the return. Form 3949-A, Information Referral. Yes Route as follows: Ogden - Route Form 3949-A to Receipt and Control. Continue processing the return. Kansas City - Route Form 3949-A to Ogden Service Center. Continue processing the return. Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, with original signature. Yes Route to Receipt and Control for rebatch or follow local procedures. See IRM 3.21.19.12.1 (1) a-c. for editing instructions when detaching a form. Edit an Action trail, including the date detached in MMDDYYYY format and what was detached. Also edit the name and TIN (SSN/EIN) from Page 3, line 6b, Form 3520-A if not present. Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, with a copied signature. No Leave attached. Form 3520-A, Annual Return of Foreign Trust With a U.S. Owner, with original signature. Yes Route to Receipt and Control for rebatch. See IRM 3.21.19.12.1 (1) a-c for editing instructions when detaching a form. Edit an Action trail, including the date detached in MMDDYYYY format and what was detached. Also edit the name and TIN (SSN/EIN) from line 1b, Form 3520 if not present. Photocopy the Form 3520-A marking all the pages Copy - Do Not Process and attach to the Form 3520. Form 3520-A, Annual Return of Foreign Trust With a U.S. Owner, complete return with copied signature, with or without the substitute box marked. Yes Route to Receipt and Control for rebatch. See IRM 3.21.19.12.1 (1) a-c for editing instructions when detaching a form. Edit an Action trail, including the date detached in MMDDYYYY format and what was detached. Also edit the name and TIN (SSN/EIN) from line 1b, Form 3520 if not present. Photocopy the Form 3520-A marking all the pages Copy - Do Not Process and attach to the Form 3520. Form 3520-A, Annual Return of Foreign Trust With a U.S. Owner, only pages 3, 4 or 5 (2017 and prior pages 3 and 4) to support lines marked on the Form 3520. No Leave attached. Form 4970, Tax on Accumulation Distribution of Trusts. No Leave attached. Form 5471, Information Return of U.S. Persons with Respect to Certain foreign Corporation, or Form 5472, Information Return of a Foreign Owned Corporation. Yes Route to Receipt and Control for rebatch. Form 5495, Request for Discharge from Personal Liability Under Internal Revenue Code Section 2204 or 6905. No Leave attached. Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. Yes/No If the extension is for a different period or different form, detach and route to Receipt and Control for re-batch. If the Form 7004 is a photocopy, do not detach. Form 8582, Passive Activity Loss Limitations. No Leave attached. Form 8809, Application for Extension of Time to File Information Returns. No Leave attached. Form 8821, Tax Information Authorization. Yes Route as follows: Ogden - Route to Mail Stop 6737 Kansas City - Route to: Internal Revenue Service 5333 Getwell Rd., Mail Stop 8423 Memphis, TN 38118 Form 8822, Change of Address, or Form 8822-B, Change of Address - Business, is attached. Yes Route Form 8822 or Form 8822-B to Entity if any of the following apply: Mailing address information is different, Location address is listed on Form 8822 or Form 8822-B, line 7, An entry is on Form 8822-B, lines 8 or 9. Note: The lead tax examiner must batch all Form 8822 or Form 8822-B daily and hand carry to Entity Control for expedite processing. Form SS-4 Application for Employer Identification Number. Yes/No Loose/detached Form SS-4 are processed by EIN Operations in CAMC (Stop 532G). Note: Leave the Form SS-4 attached if the return has already been to Entity and had an EIN assigned. Form W-7, Application for IRS Individual Taxpayer Identification Number. Note: Along with all the documentation attached to it (e.g., passport, birth certificate, etc.). Yes Transship to: Internal Revenue Service ITIN Operation, Stop 6052 3651 S. IH 35 Austin, TX 78741 Section 108(i) Election. No Leave attached. Form 9465, Installment Agreement Request. Yes Route as follows: Ogden - Route to Collections Mail Stop 5500. Kansas City - Route to Mail Stop P4 5000. Form 14039-B, Business Identity Theft Affidavit. No If a specific function is indicated by the envelope address or an IRS CP notice or IRS letter, place the Form 14039-B on top and route Form 14039-B and the return to the specific function. If Ogden or Kansas City receives a Form SS-4, Application for an Employer Identification Number and Form 14039-B, route the returns to: Internal Revenue Service Ogden BMF Entity Mail Stop 6273 Ogden, UT 84201. For the following returns: Loose Form 14039-B. No correspondence attached (e.g., no IRS CP notice or IRS letter). The envelope is not addressed to a specific function. Place the Form 14039-B on top of the return and route to the local Image Control Team (ICT). Ogden - Mail Stop 6552. Kansas City - Mail Stop C1 6525. Form 14157, Complaint: Tax Return Preparer. Yes Route to: Attn: Return Preparer Office 401 W. Peachtree Street NW Mail Stop 421-D Atlanta, Georgia 30308 Statements: Foreign Nongrantor Trust Beneficiary Statement. Foreign Grantor Trust Beneficiary Statement. Foreign Grantor Trust Owner Statement. Fideicomiso statements. Attachment statement to support line entries. No Leave attached.

# Special Conditions

3.21.19.13 (01-01-2015) Special Conditions Use the following instructions when processing special or nonstandard returns for both Form 3520 and Form 3520-A.

# ♦Amended Returns♦

3.21.19.13.1 (11-10-2015) ♦Amended Returns♦ A return is considered Amended based on the following: The Amended box is marked Words such as "Supplemental" , "Corrected" , or "Additional" are present Any indication from the taxpayer that a previous return was filed Note: Words such as Copy or Duplicate are not sufficient indicators and must be accompanied by a statement from the taxpayer that a previous return was filed. Examine the return for attachments. Do not separate any related attachments submitted to explain the reason for the Amended Return. Management may use the information. Detach any unrelated documents and route them to the correct function using Form 4227, Intra-SC Reject or Routing Slip, and edit the Action Trail on the return and the document detached. If you receive an amended or corrected Form 3520 or Form 3520-A, do not edit Computer Condition Code (CCC) "G" or "U" on the return; Instead do the following: Attach Form 4227 to the amended/corrected Form 3520 or Form 3520-A and write "Amended Return" in the remarks area. Send to Ogden Accounts Management Campus (OAMC), BMF INT'L unit. In the remarks area, write "Amended Form 3520 or Form 3520-A" . Follow the chart below when there is an indication of an amended Form 3520-A: (This does not apply to Form 3520): If Then Compliance Services entered "TC 59X" or "ICS" on the return, Do not edit CCC "G" . Process the return as an original. Statute stamped the return "Delinquent Original Cleared for Processing" , Do not edit CCC "G" . Process the return as an original. Form 3893, Re-Entry Document Control, or Form 13596, Reprocessing Returns, is attached, Do not edit CCC "G" . See IRM 3.21.19.13.4.1, Form 3893 - Re-Entry Document Control. None of the above are present, See paragraph (3) above. The following data must be edited on all amended returns: Name control, see IRM 3.21.19.20.1 EIN, see IRM 3.21.19.20.3. Tax period, see IRM 3.21.19.15. CCC "G" , see IRM 3.21.19.14.4. IRS Received Date, see IRM 3.21.19.16. Signature, see IRM 3.21.19.32. Note: No further editing is required.

# Delinquent Return

3.21.19.13.2 (01-01-2026) Delinquent Return A return is normally delinquent if it is not received on or before the return due date. However, accept the return as timely filed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ See IRM 3.21.19.16.1, Monthly Received Date Chart, IRM 3.10.72, Receiving, Extracting, and Sorting or IRM 3.10.73, Batching and Numbering. Accept a return as timely filed if the return was mailed in time to reach the IRS through normal handling within the legal period but, through no fault of the taxpayer, it was not delivered. Consider a return timely if both of the following conditions exist: It appears that the Post Office might have sent it to another government agency in error. The original envelope bears a timely postmark or a timely date stamp by that agency. Note: If the return was erroneously addressed to another agency, it will be date stamped with the current date when the IRS received it. Consider a return timely if it is received or postmarked on the next workday when the last day for filing falls on a Saturday, Sunday, or legal holiday. The due date is extended to the next business day when the regular due date falls on a Saturday, Sunday, or legal holiday. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The due date for Form 3520 is the 15th day of the 4th month following the end of such person's tax year for income tax purposes (4/15 for Form 1040). If the filer is a U.S. citizen or resident alien who (i) lives outside of the United States and Puerto Rico and their place of business or post of duty is outside of the United States and Puerto Rico or (ii) is in the military or naval service on duty outside of the United States and Puerto Rico, the regular due date (without extensions) for tax year 2025 is June 15, 2026, provided the filer includes a statement on the Form 3520 showing the filer meets one of these conditions. If the person responsible for filing a Form 3520 extends the due date on their income tax return (e.g. Form 1040 extension) then this also extends the Form 3520 due date but not more than the 15th day of the 10th month following the close of the responsible person's taxable year. (Ex. If a calendar year filer gets an extension to file Form 1040, then they have until October 15th to file the Form 3520). The due date for Form 3520-A is the 15th day of the 3rd month after the end of the foreign trust's tax year (the trust can be a fiscal or calendar year filer). The U.S. owner can file an extension of time to file Form 3520-A with Form 7004. Exception: A substitute Form 3520-A attached to the U.S. owner's Form 3520 by the due date for the Form 3520 is considered to be timely filed. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡" ≡ ≡ ≡ ≡ Edit CCC "R" if "Streamlined Foreign Offshore" or "Streamlined Domestic Offshore" is written across the top of Form 3520 or Form 3520-A and the Austin received date is present. If the return (Form 3520 or Form 3520-A) is delinquent, check the return for an explanation of late filing. If the taxpayer attaches correspondence with a reasonable cause explanation for failure to file a timely return: Do not detach the reasonable cause statement from the original return. Leave an action trail notating RC in the left bottom margin indicating a reasonable cause statement is attached. Continue processing Form 3520 or Form 3520-A.

# ♦Compliance Secured/Prepared Returns♦

3.21.19.13.3 (11-10-2017) ♦Compliance Secured/Prepared Returns♦ Compliance functions (Collections and Examination) secure returns from the taxpayer and prepare returns if the taxpayer does not provide them. Compliance notates: Prepared tax returns with "6020(b)" or "SFR" (Substitute for Return). Secured tax returns with "TC 59X" or "ICS" or "Process as Original" with a Form 13133, Expedite Processing Cycle, attached with the "Delinquent Return" box marked. Note: If "RD" (Return Delinquency) is notated on the front of the return and not circled, remove from the batch and route to Collections.

# ♦IRC 6020(b) - Prepared by Collection♦

3.21.19.13.3.1 (11-10-2017) ♦IRC 6020(b) - Prepared by Collection♦ When the taxpayer doesn't file a required return, IRC 6020(b) is the authority for the IRS to prepare the return. These returns are identified by the notation: "PREPARED AND SIGNED UNDER THE AUTHORITY OF SECTION 6020(b) OF THE INTERNAL REVENUE CODE" which is located in the center bottom of Page 1 of the return. Returns must have an IRS Received Date. If missing, follow the normal procedures for editing the IRS Received Date. See IRM 3.21.19.16, Received date. Compliance Function representatives must sign returns. If not signed, route to Compliance using Form 4227, Intra-SC Reject or Routing Slip. Note: Accept Revenue Officer (RO) typed or electronic signatures as valid signatures on the return. Edit CCC "4" . See IRM 3.21.19.14.13, CCC 4 - IRC 6020(b) Return and IRM 3.11.38 Return Due Dates. Note: Do not use CCC "R" with CCC "4" . Do not correspond with the taxpayer for unprocessable conditions. If the return is unprocessable, edit CCC "3" and continue processing. Edit CCC "W" on Form 3520-A if the IRS Received Date is more than two years and nine months after the Return Due Date. Do not send Form 3520 or Form 3520-A to Statute Control. Do not edit CCC "W" on Form 3520.

# ♦Collection Secured♦

3.21.19.13.3.2 (06-14-2017) ♦Collection Secured♦ These returns are identified by the notations: "TC 59X" or "ICS" . Do Not edit CCC "G" on these returns. Use 3653C Correspondence Action Sheet to correspond for conditions that are unprocessable (e.g., missing signatures, missing schedules, etc.). Edit CCC "W" on Form 3520-A if the Received Date is more than two years and nine months after the Return Due Date. Do not edit CCC "W" on Form 3520. Do not send returns to Statute Control Unit.

# ♦Examination Prepared♦

3.21.19.13.3.3 (11-10-2017) ♦Examination Prepared♦ These returns are identified by the notation: "SFR" or "SUBSTITUTE FOR RETURN" on Page 1. Return must have an IRS Received Date. If no IRS Received Date is present, follow the normal procedures for editing the Received Date. See IRM 3.21.19.16. Do not correspond with the taxpayer for unprocessable conditions. If the return is unprocessable, use No Reply procedures and edit CCC "3" and continue processing. If Form 13133, Expedite Processing Cycle, is attached, edit the Computer Condition Codes that are marked on the form. Note: CCC "R" will not be used with a CCC "4" (CCC "4" only used for 6020B returns). Edit CCC "W" on Form 3520-A if the Received Date is more than two years and nine months after the Return Due Date. Do not edit CCC "W" on Form 3520. Do Not send returns to Statute Control.

# ♦Examination Secured♦

3.21.19.13.3.4 (01-01-2022) ♦Examination Secured♦ These returns are identified by the notation "Process as Original" on Page 1 of the return with a Form 13133, Expedite Processing Cycle, attached with the "Delinquent Return" box marked. Do Not edit CCC "G" on these returns (Form 3520 or Form 3520-A returns). Use 3653C Correspondence Action Sheet to correspond for conditions that are unprocessable (e.g., missing signatures, missing information, etc.). Edit the Computer Condition Codes that are marked on Form 13133. Edit CCC "W" on Form 3520-A if the Received Date is more than two years and nine months after the Return Due Date. Do not edit CCC "W" on Form 3520. Do not send returns to Statute Control Unit.

# Foreign Address Returns

3.21.19.13.3.5 (01-01-2021) Foreign Address Returns Edit CCC "R" if "Streamlined Foreign Offshore" or "Streamlined Domestic Offshore" is written across the top of Form 3520 or Form 3520-A and the Austin received date is present. The presence of a Foreign Address for the filer allows the return due date to be extended by two months.

# ♦Frivolous Arguments♦

3.21.19.13.3.6 (11-10-2017) ♦Frivolous Arguments♦ Businesses use frivolous arguments for expressing dissatisfaction with the substance, form or administration of the tax laws by trying to illegally avoid or reduce tax liabilities. See Exhibit 3.21.19-5. Review the return to decide whether it appears to be a frivolous return. If Then The return meets any of the conditions shown as a frivolous return, (See Exhibit 3.21.19-5) Note: Exception if the return shows CCC "U" or shows an Action Code 331 or has a Form 4227 attached with the remarks, "Refer to Exam FRP for audit after processing," continue to next procedure. Remove return from the batch and place the return in the locally designated basket for Examination, Frivolous Return Program (FRP) for review. Examination has selected the return as frivolous, (e.g., indicated by CCC "U" or an Action Code 331) and a Form 4227 with the remarks, "Refer to Exam FRP for audit after processing," but sends the return for processing, Continue processing the return using procedures in IRM 3.21.19. However, do not circle or void the Action Code indicating a frivolous return. Do not consider the following returns as frivolous, unless there is other evidence of a frivolous argument: Returns that have only zeros, blanks, or no entries. Returns showing "None" , "Not Liable" , etc.

# ♦Re-Entry Document Procedures♦

3.21.19.13.4 (11-10-2017) ♦Re-Entry Document Procedures♦ Reprocess a return posted to the wrong account or module to post it to the correct account module. Each re-entry return must have a Form 3893, Re-Entry Document Control, or Form 13596, Reprocessing Returns, attached. Form 3893 is used to reinput documents that have not posted to an account or module. If Form 3893 is attached see IRM 3.21.19.13.4.1 for instructions. Form 13596 is used to reprocess documents to the correct account or module that had previously posted to the wrong account or module. If Form 13596 is attached see IRM 3.21.19.13.4.2 for instructions. Always leave the Form 3893 or Form 13596 on the front of the return. It must remain as a permanent part of the document. Examine Form 3893 to figure out the action needed to make the return processable. Determine if the return was edited according to current processing instructions. Caution: If the Received Date is more than two years and nine months after the Return Due Date, refer to Statute procedures before re-entering or reprocessing the return. See IRM 3.21.19.13.5. Statute editing may be required on Form 3520-A. If more information is needed to make the return processable, prepare 3653C Correspondence Action Sheet, or follow local correspondence procedures. Enter CCC "U" on Form 3520, or enter Action Code 211 (domestic) or 215 (international) on Form 3520-A. Attach the completed 3653C Correspondence Action Sheet and edit the rest of the return or follow local correspondence procedures.

# ♦Form 3893 - Re-entry Document Control♦

3.21.19.13.4.1 (11-10-2017) ♦Form 3893 - Re-entry Document Control♦ Form 3893, Re-entry Document Control, is used to re-input a return that has not posted to an account or module. If more than one return is in the batch and only the top Form 3893 has an entry in Box 1 (Alpha/Numeric block control no.), edit all returns using current processing instructions and keep all returns clipped together. Circle the CCC "G" if present. Do not edit CCC "G" on amended returns. Do not send Letter 1382C, Penalty Removal Request Incomplete, if a request for reasonable cause is attached. If the return is not edited according to current processing instructions, circle any Action Codes, Computer Condition Codes and any other edit marks that are no longer applicable. Re-edit according to current processing instructions. If the return is edited according to current processing instruction, ensure that the information from Form 3893 is edited on the return. Form 3893 Action Taken Box 14 (Remarks) Ensure that the information is edited to the return. Box 15 (Process as) Circle out any green rocker and edit marks that may indicate a receipt of remittance. Do not change any tax due amounts. Examine returns that have any color other than red editing in the tax data section to figure out if the corrections are the result of improper perfection or taxpayer error. If Then Improper perfection, Edit the same correction in red/green (per local procedure) to the correct area. Taxpayer error, Leave the entries as shown on the document. An IRS Received Date must be present on all re-input returns: If Then IRS Received Date is not present, Edit an IRS Received Date (See IRM 3.21.19.16). Multiple IRS Received Dates are present, Circle out all but the earliest date. When more information is still needed to make the return processable, prepare 3653C Correspondence Action Sheet or Form 4227, Intra-SC Reject or Routing Slip, for the proper action (e.g., correspondence, research, etc.). When perfection is not possible, edit CCC "U " (Form 3520) or Action Code 640 (Form 3520-A) and attach Form 4227 noting, "PERFECTION NOT POSSIBLE" and return to initiator.

# ♦Form 13596 - Reprocessing Returns♦

3.21.19.13.4.2 (01-01-2021) ♦Form 13596 - Reprocessing Returns♦ Form 13596, Reprocessing Returns, is used to reprocess a return to the correct account or module that had previously posted to the wrong account or module. Circle CCC "G" if present. Do not edit CCC "G" on amended returns. Do not send Letter 1382C if a request for reasonable cause is attached. If the return is not edited according to current processing instructions, circle any Action Codes, Computer Condition Codes and any other edit marks that are no longer applicable. Re-edit according to current processing instructions. If the return is edited according to current processing instructions, ensure that the information from Form 13596 is edited on the return. Form 13596 Action Taken TIN correction Edit correct TIN on return. Tax Period correction Edit correct Tax Period ending on return. Examine returns that have any color other than red editing in the tax data section to figure out if the corrections are the result of improper perfection or taxpayer error. If Then Improper perfection, Edit the same correction in red/green (per local procedure) to the correct area. Taxpayer error, Leave the entries as shown on the document. An IRS Received Date must be present on all reprocessed returns: If Then IRS Received Date is not present, Edit an IRS Received Date per IRM 3.21.19.16. Multiple received dates are present, Circle out all but the earliest date received by the IRS. Circle out the green rocker or green check and edit marks that may indicate a receipt of remittance.

# ♦Statute Returns♦

3.21.19.13.5 (06-14-2017) ♦Statute Returns♦ Any return with a Received Date that is two years and nine months or more after the Return Due Date is a potential statute control return. Form 3520 and Form 3520-A are information returns and do not require statute clearance. Edit as follows: Form 3520 with a received date that is more than two years and nine months after the Return Due Date, continue processing. Do not route to Statute Control Unit, and do not edit CCC "W" . Form 3520-A with a received date that is more than two years and nine months after the Return Due Date, edit CCC "W" and continue processing. Do not route to Statute Control Unit.

# Computer Condition Codes (CCC)

3.21.19.14 (05-05-2023) Computer Condition Codes (CCC) Computer Condition Codes (CCC) are used to identify a special condition or computation for the computer. Edit the needed CCC's in the order in which they are found. On Form 3520, edit the "CCC" at the end of Line A on Page 1, to the right of the Amended return check box. See Exhibit 3.21.19-1 Only the following entries are valid for CCCs on Form 3520: "C" , "F" , "G" , "I" , "N" , "R" , "U" , "3" , "4" , "5" , and blank. For the Form 3520-A, edit the CCC to the right of the last line of Line 2. See Exhibit 3.21.19-4. Only the following characters are valid for Form 3520-A: "C" , E, "F" , "G" , "I" , "N" , "R" , "S" , "W" , "Y" , "3" , "4" , and blank.

# CCC "C" - No Reply to Request for Information

3.21.19.14.1 (01-01-2022) CCC "C" - No Reply to Request for Information Edit CCC "C" only when instructed, after the taxpayer does not reply to IRS-generated correspondence.

# CCC "E" - Extension Filed

3.21.19.14.2 (01-01-2023) CCC "E" - Extension Filed For Form 3520-A. Edit CCC "E" When the "Extension filed" check box is marked.

# CCC "F" - Final Return

3.21.19.14.3 (01-01-2022) CCC "F" - Final Return Edit CCC "F" when: The "Final return" check box is marked, or There is a clear indication on the return itself or on an attachment that returns will not be required to be filed for future years.

# CCC "G" - Amended Return

3.21.19.14.4 (01-01-2022) CCC "G" - Amended Return CCC "G" indicates an Amended Return. CCC "3" and CCC "U" are the only Computer Condition Codes valid with CCC "G" . See IRM 3.21.19.13.1, Amended Returns.

# CCC "I" - Initial Return

3.21.19.14.5 (01-01-2022) CCC "I" - Initial Return Edit CCC "I" (letter i) when the "Initial return" or "Initial return (extension filed)" check box is marked. For Form 3520: The return or attachments indicate "INITIAL" , "FIRST RETURN" or "FIRST TIME FILER," etc. Fully code Form 3520, remove the return from the batch, and route to Entity. If there are indications that the return has already been sent to Entity, continue processing the return. Note: An Entity Stamp, a purple edited "E" or "F" , are all indications that the return has previously been sent to Entity. For Form 3520-A: The return or attachments indicate "INITIAL" , "FIRST RETURN" or "FIRST TIME FILER," etc. Remove the return from the batch. Completely edit the Form 3520-A and route to Entity to have filing requirements set. If there are indications that the return has already been sent to Entity, continue processing the return. Note: An Entity Stamp, a purple edited "E" or "F" are all indications that the return has previously sent to Entity.

# CCC "N" - Bypass Employer Identification Number (EIN)

3.21.19.14.6 (01-01-2022) CCC "N" - Bypass Employer Identification Number (EIN) CCC "N" is used to bypass the EIN requirement when the EIN is missing, incomplete, has all the same numeric values; (e.g., all 9's or zeros). If these conditions are present, route to Entity. CCC "N" will only be edited if instructed.

# CCC "R" - Suspend Initiation of CP 223 notice

3.21.19.14.7 (04-12-2022) CCC "R" - Suspend Initiation of CP 223 notice See IRM 3.21.19.13.2 for more conditions for editing CCC R. Edit CCC "R" if "Streamlined Foreign Offshore" or "Streamlined Domestic Offshore" is written across the top of Form 3520 or Form 3520-A and the Austin received date is present. Edit CCC "R" when the received date is prior to 01/01/2018. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡

# CCC "S" - Substitute Form 3520-A

3.21.19.14.8 (01-01-2023) CCC "S" - Substitute Form 3520-A For Form 3520-A only. Edit CCC "S" when the "Substitute Form 3520-A" check box is marked.

# CCC "U" - Unprocessable Return Form 3520

3.21.19.14.9 (01-01-2022) CCC "U" - Unprocessable Return Form 3520 Edit CCC "U" to reject unprocessable returns, Form 3520 only. See IRM 3.21.19.10, Unprocessable Conditions. Do not edit CCC "U" on amended Form 3520 returns. See IRM 3.21.19.13.1.

# CCC "W" - Statute Form 3520-A

3.21.19.14.10 (01-01-2022) CCC "W" - Statute Form 3520-A Edit CCC "W" on Form 3520-A when the return is received more than two years and nine months after the return due date. Form 3520-A is an information return and does not require statute clearance.

# CCC "Y" - Short Period Return

3.21.19.14.11 (01-01-2022) CCC "Y" - Short Period Return Accept the return as submitted (e.g., short period return). CCC "Y" is edited for Change of Accounting Period, Form 3520-A only. Enter only for short period returns due to change of account period (not due to initial or final filing). Edit the CCC "Y" when the W&I Submission Processing Liaison for TAS issues OAR, or walks a return through Code & Edit for processing.

# CCC "3" - No Reply to Correspondence

3.21.19.14.12 (01-01-2022) CCC "3" - No Reply to Correspondence Edit CCC "3" (No Reply to Correspondence) to bypass validation of the "CRD" (Correspondence Received Date) when the taxpayer does not reply to IRS-generated correspondence. For more information, see IRM 3.21.19.11 and IRM 3.21.19.16.

# CCC "4" - 6020(b) Return

3.21.19.14.13 (01-01-2022) CCC "4" - 6020(b) Return Edit CCC "4" when the IRS Compliance Function prepared the return and the Revenue Officer entered IRC 6020(b). Note: CCC "R" cannot be used with CCC "4" .

# CCC "5" - Extension Requested on Form 1040 Form 3520

3.21.19.14.14 (01-01-2022) CCC "5" - Extension Requested on Form 1040 Form 3520 Edit CCC "5" on all returns 2015 and later if "1040" is present on Line 1k of Form 3520. Not valid on 2014 and prior. Not valid on Form 3520-A.

# Tax Period

3.21.19.15 (01-01-2026) Tax Period All returns must have a Tax Period indicating the year and month the tax year ended. Edit the Tax Period on all Form 3520 and Form 3520-A returns in YYYYMM format in the margin to the right of the form title. The Tax Period will need to also be edited on current calendar year returns. If the tax period is prior to 199812 for Form 3520, see IRM 3.21.19.17.1, or prior to 200012 for Form 3520-A, see IRM 3.21.19.33.1 for processing instructions. Figure 3.21.19-1 Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts -- Editing the Tax PeriodSummary: The top portions of three Form 3520 are displayed. On the top of the second and third form is a tax period edited in red.The top of the first Form 3520 has a text box that reads Current Calendar Year and has no edited tax period because it is for the calendar year. Therefore, the assumed tax period is 202512.The second Form 3520 has a text box that reads Current Fiscal Year and has the following line, it reads: For calendar year 2025, for tax year beginning, the taxpayer wrote Jan. 1, 2025 and ending October 10, 2025. The tax period 202510 has been edited in red to the right of the form title on the top right side of the form.The third Form 3520 has a text box that reads Prior Fiscal Year and on the 2nd line, it reads: For calendar year 2018, or tax year beginning, the taxpayer wrote Jan. 1, 2018, ending June 3, 2018. The tax period 201806 has been edited in red to the right of the form title on the top right side of the form. Please click here for the text description of the image. In the absence of an affirmative indication, the tax period, by "default" is the calendar year printed on the return. If Then The return is for the current processing year Edit the tax period. The return is for a prior year Edit the Tax Period in YYYYMM format. The taxpayer has notated a Tax Period other than the current processing year on the return Edit the Tax Period in YYYYMM format based on the taxpayer's indication. The Tax Period is missing, incomplete or illegible Review the return or attachments for the correct period. If found, edit the Tax Period to the right below the form name. If unable to figure out the Tax Period after researching, edit the return for the year currently being processed. A Tax Period will end on the last day of a month except as otherwise specified below. Note: Ignore a minor discrepancy such as October 30, instead of October 31. Tax periods reported under the 52-53 week rule will not end more than six days before or three days after the end of a month. If Then The tax period ending date is not more than three days after the beginning of the month Edit the previous month. The tax period ending date is in the middle of the month Edit the month shown. See Figure 3.21.19-2 The tax period ending date is not more than six days before the end of the month Edit the month shown. See Figure 3.21.19-2 Figure 3.21.19-2 52 - 53 Week Tax PeriodsSummary: Here are 3 examples of a completed portion of the top section of Form 3520. On the top of each form appears an edited tax period in red. The first form: 202507, second form: 202506, third form: 202510.The Top Form 3520 portion has a text box that reads; The Tax Period ending date is WITHIN (3) three days of the beginning of the month. The first information line on Form 3520 reads: For calendar year 2025, or tax year beginning, the taxpayer wrote August 3, 2024, ending August 2, 2025, and the tax period 202507 has been edited in red to the right of the form title on the top of the form.The middle Form 3520 portion has a text box that reads; The Tax Period ending date is WITHIN (6) six days of the end of the month. The first information line on Form 3520 reads: For calendar year 2025, or tax year beginning, the taxpayer wrote July 27, 2024 ending June 25, 2025, and the tax period 202506 has been edited in red to the right of the form title on the top of the form.The bottom Form 3520 portion has a text box that reads; The Tax Period ending date is IN THE MIDDLE of the month on a FINAL RETURN. The first information line on Form 3520 reads: For calendar year 2025, or tax year beginning, the taxpayer wrote January 1, 2025, ending October 16, 2025, and the tax period 202510 has been edited in red to the right of the form title on the top of the form. The second information line labeled reads:Line A - Check appropriate boxesthe taxpayer marked Final return check box Since the Final return check box is marked, a red F has been edited at the end of Line A. Please click here for the text description of the image.

# "Final" Short Period Return

3.21.19.15.1 (11-15-2016) "Final" Short Period Return A "FINAL" short-period return ends on the date the foreign trust was liquidated or distributed all of its assets. This may be any day of the month. Use the numeric designation of the month that the taxpayer has designated as final. Example: October 16, 2025 would be 202510. If, however, the taxpayer did not specify a month ending date, then edit "12" as the calendar month for the tax period. Edit CCC "F" on the return. Use the numeric designation for the calendar month that precedes the received date of the return if a calendar year return is received before the end of the current processing year and the trust indicates that the return is a final return but does not specify a month ending date. For fiscal year returns, edit the Tax Period's month to one month prior to the Received Date when the Tax Period is the same month and year or later than the Received Date.

# Early-Filed Return

3.21.19.15.2 (01-01-2026) Early-Filed Return Form 3520 or Form 3520-A with a tax period 202612 that is filed before January 1, 2027 is considered early-filed. Early-filed returns must be held for processing until January 2027. Edit CCC "U" for Form 3520 and edit Action Code "480" for Form 3520-A. Route to Rejects using Form 4227 to hold for processing and keep the form in the gusset so it can be given a DLN to be held by Rejects until the next processing year.

# Fiscal Year Return

3.21.19.15.3 (01-01-2019) Fiscal Year Return A fiscal year is twelve full months ending on the last day of any month other than December. Edit the tax period on a fiscal year return in the YYYYMM format to indicate the year and month the tax period ended. Note: For example, on a return with a tax period ending September 30, 2025, edit "202509" .

# ♦Received Date♦

3.21.19.16 (02-24-2023) ♦Received Date♦ The date a document is received in the Campus or IRS Office is the date stamped as the "IRS Received Date" . All Form 3520 and Form 3520-A returns require an IRS Received Date. If Then The return is received within ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. The return is considered timely. The due date falls on a weekend or legal holiday, The return is timely if postmarked by the first business day following the weekend or legal holiday. The IRS received date stamp ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the legal or extended due date and the postmark or shipment date is on or before the legal or extended due date, Edit the IRS Received Date to agree with the postmark or shipment date. Note: The postmark or shipment date includes returns delivered by: U.S. Postal Service, Private Delivery Services, e.g., Federal Express Corporation (FedEx) or United Parcel Service (UPS), "designated" by the IRS. See IRM 3.10.72, Receiving, Extracting and Sorting for a list of designated private delivery services, or Returns with a Foreign Postmark. Caution: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: For certified mail only: If a postmark is not present, look for a "USPS.com Track & Confirm" record attached to the return (should be in front of the envelope). Use the "Acceptance" date on the record to figure out timeliness and follow normal editing procedures. Edit CCC "R" on all returns with a received date prior to 01012018. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ The IRS Received Date may or may not be stamped on the face of the return. A valid IRS Received Date Stamp consists of the following: The word "Received" Month (alpha or numeric) Day (numeric 01-31) Example: "1" or "01" Year (numeric) - four digits "Area Office" , Campus, "Field Office" , "Taxpayer Assistance Center" (TAC) plus the city, location or a functional area within one of these sites (e.g., Compliance Services Collection Operations (CSCO), Examination, Image Control Team (ICT), Correspondence Imaging Inventory (CII), Accounts Management (AM), etc.) Caution: Not all IRS offices are designated places for filing, and not all IRS employees are authorized to accept a tax return for processing. If a return has a received date stamp from other than a Taxpayer Assistance Center (TAC), Lockbox, or IRS campus (Compliance, Accounts Management (AM) or Submission Processing (SP)), circle out the invalid received date and edit the correct received date according to instructions below. For example, returns received by Taxpayer Advocate Service (TAS) or the IRS Office of Chief Counsel are not properly filed and a received date by that office is not the IRS Received Date. If the IRS Received Date stamp is not present or the date is illegible or invalid, edit the IRS Received Date in MMDDYYYY format according to the following priority: Reminder: For Form 3520 Only -- Edit the date or postmark date in the space at the end of the 1st check box. For Form 3520-A Only -- Edit the date in the middle of Page 1, before Line 3a. Note: When editing prior year returns carried over from the previous filing season and there is NO received date stamp and NO envelope attached, edit a timely received date. Also use other information on the return and attachments to make a judgement on a correct received date. The earliest legible Postmark Date (U.S. Postal Service, foreign postmark or Private Delivery Service) on the envelope. Rules for using the U.S. Postal Service Postmark (USPS), foreign postmark date, or Private Delivery Service are as follows: If Then An envelope is not attached, Use the postmark date stamped on the face of the return. A document was returned for insufficient postage, Use the postmark date that coincides with the correct delivery of the return. The postmark is missing and the envelope is certified, Look for the USPS.com Track & Confirm record that has been attached to the return (should be before the envelope). Use the Acceptance date on the record to figure out timeliness and follow normal editing procedures. An envelope has a USPS and private metered postmark, Use the USPS postmark. An envelope has a foreign and private metered postmark, Use the foreign postmark. An envelope has two private metered postmarks, Use the latest private metered postmark. An envelope has only one private metered postmark, Use the private metered postmark. Note: A private metered postmark is to be considered timely if the postmark is timely and the document is received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the legal due date. Service Center Automated Mail Processing System (SCAMPS) digit date. Revenue Officer's signature date. Signature date (only if within current year). Julian control date minus 10 days. Current date minus 10 days. Edit the Received Date as follows: If Then A timely IRS Received Date is the only received date stamped on the return, No editing is required. Two or more dates stamped on the return. Use the earliest IRS Received Date stamped on the return. Circle out all other dates. (handwritten or stamped) not needed for transcription. Note: Received dates that have been circled out by another function will be treated as if they are not present. A Federal return is addressed to the IRS but delivered to a state agency, Use the postmark date as the IRS Received Date. A Federal return is addressed to a state agency, Use the IRS Received Date stamp as the IRS Received Date. The only Received Date on the return is a TAS or Chief Counsel received date, Circle out the TAS or Chief Counsel received date and edit the IRS Received Date according to instructions. Reminder: If an envelope is attached to the return, check the envelope for remittance. If found, hand carry remittance to manager. If Form 3520 or Form 3520-A with a current year tax period is received prior to January 1 of the current processing year: Edit the first day after the end of the tax period as the received date. For example, if the actual received date is "12122025" for a Tax Year 2025 return, enter "01012026" . If present, circle out the stamped Received Date on the return. No editing is required if Form 3520 and Form 3520-A is received after January 1 and the received date is stamped. If a return has been faxed to another area of the IRS and then sent to Submission Processing for processing, do not edit the EEFax Date as the Received Date. Edit a Received Date according to normal procedures. Note: The EEFax Date cannot legally be used as an IRS Received Date when received by an area other than Submission Processing.

# Monthly Received Date Chart

3.21.19.16.1 (01-01-2026) Monthly Received Date Chart The tables below provide monthly return due date information for Form 3520 and Form 3520-A: Note: Monthly Received Date Charts are subject to adjustments for State/D.C. Holidays. Form 3520 Ending Date Due Date Weekends and Holidays considered Delinquent Extended Due Date Weekends and Holidays considered 12-31-2025 04-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 10-15-2026 01-31-2026 05-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ 11-17-2026 02-28-2026 06-16-2026 ≡ ≡ ≡ ≡ ≡ ≡ 12-15-2026 03-31-2026 07-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ 01-15-2027 04-30-2026 08-17-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 02-17-2027 05-31-2026 09-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 03-16-2027 06-30-2026 10-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 04-15-2027 07-31-2026 11-16-2026 ≡ ≡ ≡ ≡ ≡ ≡ 05-17-2027 08-31-2026 12-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ 06-15-2027 09-30-2026 01-15-2027 ≡ ≡ ≡ ≡ ≡ ≡ 07-15-2027 10-31-2026 02-16-2027 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 08-16-2027 11-30-2026 03-15-2027 ≡ ≡ ≡ ≡ ≡ ≡ 09-15-2027 Form 3520-A Ending Date Due Date Weekends and Holidays considered Delinquent Extended Due Date Weekends and Holidays considered 12-31-2025 03-16-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 09-15-2026 01-31-2026 04-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 10-15-2026 02-28-2026 05-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 11-17-2026 03-31-2026 06-16-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 12-15-2026 04-30-2026 07-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 01-15-2027 05-31-2026 08-17-2026 ≡ ≡ ≡ ≡ ≡ ≡ 02-17-2027 06-30-2026 09-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ 03-15-2027 07-31-2026 10-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 04-15-2027 08-31-2026 11-16-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 05-17-2027 09-30-2026 12-15-2026 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 06-15-2027 10-31-2026 01-15-2027 ≡ ≡ ≡ ≡ ≡ ≡ 07-15-2027 11-30-2026 02-16-2027 ≡ ≡ ≡ ≡ ≡ ≡ 08-16-2027

# Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts

3.21.19.17 (01-01-2022) Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts Form 3520 is processed at the Ogden Submission Processing Campus (OSPC) under Program Code 12310 with the following Master File Tax (MFT) Code and Document Locator Number (DLN) make-up: MFT Code 68 File Location Code 60 Tax Class 3 Doc. Code 83 Form 3520 is filed annually and can be filed with an SSN, ITIN, or EIN. Line 2b must be an EIN (except for instances of a onetime disclosure of a gift). Form 3520 is a "Non-Remittance" return. Form 3520 received and missing page 1, dummy page 1 from attachments if possible. An extension (Form 4868) to file the U.S. taxpayer's annual tax return is also an extension for the filing of Form 3520. Note: Send loose pages of Form 3520-A to Accounts Management and reassign to OSC.

# Processing of Form 3520

3.21.19.17.1 (01-01-2023) Processing of Form 3520 The instructions in the following sections are for processing Tax Years 2020 to current year. To process 2019 and prior years, refer to the Prior Year Section in this IRM and refer to Job Aid number 6808-001 for renumbering instructions. Reject any Form 3520 filed for tax period ending December 31, 1997 and prior. Prepare Form 3210, Document Transmittal, and write "ALPHA" in the remarks section of the transmittal. Address the transmittal to "Cycle Control M/S 6725" . Refer to Document 12990, IRS Records Control Schedules (RCS) 29, Item 91 for the National Archives and Records Administration (NARA) approved Form 3210, Document Transmittal retention and disposition requirement. Attach Form 4227 with explanation "199712 return or prior" to the face of the document and write the same explanation on the first line of Form 3210. Refer to Document 12990, IRS Records Control Schedules (RCS) 29, Item 91 for the National Archives and Records Administration (NARA) approved Form 3210, Document Transmittal retention and disposition requirement.

# Type of Return Filer Check box - Question B

3.21.19.18 (11-10-2015) Type of Return Filer Check box - Question B Type of return filer must be present. Valid characters are "I" , "P" , "C" , "T" and "E" . Edit in the margin to the right of the check boxes following the instruction "Check the box that applies to the U.S. person filing return" as follows: Note: If the Executor check box (Page 1 Line B) is marked, lines 4a - 4f must be completed. See IRM 3.21.19.23 If Then "Individual" check box is marked Edit "I" . "Partnership" check box is marked Edit "P" . "Corporation" check box is marked Edit "C" . "Trust" check box is marked Edit "T" . "Executor" check box is marked Edit "E" . Multiple boxes are marked or if none of the boxes are marked Edit "I" as the default.

# Foreign Trust Return Filer Status Check Box and Parts to Complete

3.21.19.19 (02-02-2023) Foreign Trust Return Filer Status Check Box and Parts to Complete An entry must be present in at least one of the four check boxes. Valid characters are "1" or blank. Edit a "1" to the left of the check box marked. Entries may be present in more than one of the check boxes but cannot exceed 4. If multiple check boxes are marked, edit a "1" next to each check box marked. A filer must complete specific sections of Form 3520 based on the check boxes designated immediately above Line 1a of Page 1 of Form 3520. If Then Check box 1 (U.S. transferor) is marked Part I must be completed. Check box 2 (U.S. owner) is marked Part II must be completed. Check box 3 (U.S. beneficiary) is marked Part III must be completed. Check box 4 (U.S. person who received gift) is marked Part IV must be completed. Note: Data will transcribe all taxpayer entries; code and edit all information given, regardless if the applicable box is marked. If the check box marked by the filer does not correspond with the part of Form 3520 that must be completed, then circle out the marked check box and edit a "1" to the left of the correct check box as it relates to the corresponding completed part of Form 3520 containing entries. If none of the check boxes are marked, edit based on the sections or parts completed by the filer. Note: You may have to edit more than one check box on page 1. If Then The filer provided entries in Part I Edit a "1" to the left of the first check box (U.S. transferor). The filer provided entries in Part II Edit a "1" to the left of the second check box (U.S. owner). The filer provided entries in Part III Edit a "1" to the left of the third check box (U.S. beneficiary). The filer provided entries in Part IV Edit a "1" to the left of the fourth check box (U.S. person who received gift). Pages 2-6 are blank Correspond for a completed return. Use 3653C CAS Line 8 and Edit CCC U. Address the letter to the foreign trust filer whose name and address is on Lines 1a thru 1h on Page 1. Exception: If Form 3520 is detached from a Form 1065 do not correspond. Continue processing by editing a "1" to the left of the first check box (U.S. transferor).

# ♦Entity Perfection General♦ - Lines 1a through 1h

3.21.19.20 (01-01-2024) ♦Entity Perfection General♦ - Lines 1a through 1h The entity of a tax return identifies the taxpayer on the Business Master File. The entity area of the return has the following: Employer Identification Number (EIN) Name "In-care-of" name Address Note: If a blank form is received with no entity information on it, follow your classified waste procedures. Classified waste is documentation containing taxpayer entity or account information that is not part of the case and is not needed for audit trail purposes. Refer to IRM 21.5.1, General Adjustments for guidance on handling classified waste to prevent inadvertent/unauthorized destruction of records. Edit Lines 1a through 1h using the following procedures.

# Name of Filer - Line 1a

3.21.19.20.1 (01-01-2015) Name of Filer - Line 1a For filers other than individuals, the name control consists of the first four characters of the filer's (corporation, partnership, trust, etc.) name. Refer to the Name Control Job Aid for more information: Document 7071 (IMF) or Document 7071-A (BMF) for name control reference guide. Valid characters are: Alpha (A-Z), Numeric (0-9), The ampersand (&), and The hyphen (-). Blanks are valid only at the end of the name control. Do not include "THE" in the name control when "THE" is followed by more than one word. For individuals, the name control consists of the first four letters of the filer's LAST name. Only Underline the name control on Line 1a. See Figure 3.21.19-3 Figure 3.21.19-3 Underline the Name ControlThis is an example of a Current Year Form 3520 with the completed Entity data by the taxpayer on Lines 1a through 1h. The following information is what appears on the form.Line A - Check appropriate boxesthe taxpayer marked Final return check box Since the Final return check box is marked, an F has been edited in red at the end of Line A. Line B - Check appropriate boxesthe taxpayer marked Trust check box Since the Trust check box is marked, a T has been edited in red at the end of Line B. {under Line C} Check all applicable boxes: check box {A red number 1 has been edited to the left of the check box marked: }You are a U.S. owner of all or any portion of a foreign trust at any time during the tax year. Complete all applicable identifying information requested below and Part II of the form.check box:{A red number 1 has been edited to the left of the check box marked:}You are (a) a U.S. person (including a U.S. owner) or an executor of the estate of a U.S. person who, during the current tax year, received, directly or indirectly, a distribution from a foreign trust; (b) a U.S. person who is a U.S. owner or beneficiary of a foreign trust and in the current tax year, you or a person related to you received (1) a loan of cash or marketable securities, directly or indirectly, from such foreign trust, or (2) the uncompensated use of trust property; or (c) a U.S. person who is a U.S. owner or beneficiary of a foreign trust and in the current tax year such the foreign trust holds an outstanding qualified obligation of yours or a U.S. person related to you. Compete all applicable identifying information requested below and Part III of the form.The following taxpayer entity information from Line 1a through 1h appears below with the name control underlined in red, and appearing in brackets in the first bullet.Line 1a -- {Goph}er Public Library TrustLine 1b -- 00-7879569Line 1c -- 6000 Ferret RdLine 1d -- blankLine 1e -- BoiseLine 1f -- IDLine 1g -- 83708Line 1h -- blank Please click here for the text description of the image.

# Name Changes

3.21.19.20.1.1 (01-01-2015) Name Changes If the name has been changed so substantially as to indicate the probability of a new entity (e.g., individual to partnership, or partnership to corporation), but the TIN has not been changed: Treat the return as unprocessable; and Route the return to the Entity Section. If the name has not been changed so substantially as to indicate the probability of a new entity (such as a minor spelling change or changes to other than the first name line), follow local procedures: If the change is minor to the first name line; underline the name control and edit TC 013 in the upper left margin of the return. If the change involves revision to or addition of an "in-care-of" name; edit TC 013 in the upper left margin of the return.

# In-Care-of Name Line

3.21.19.20.2 (01-01-2015) In-Care-of Name Line Verify that the "in-care-of" name is located above the street address. Arrow up the "in-care-of" name, if located below the address. A change to the "in-care-of" name can be figured out by the following: Example: The taxpayer crossed out the original "in-care-of" name and added the new name or has entered a new "in-care-of" name in brackets. If Then The "in-care-of" name is located on the street address line preceding the street address, No editing is required. The "in-care-of" name is located below the street address line, Arrow the "in-care-of" name above the street address. The "in-care-of" name is shown on an attachment, Edit the "in-care-of" name above the street address beginning with the "%" or the "c/o" in the first position. An "in-care-of" name is changed but there is no indication of an address change, If the "%" is not present, then edit the "%" (percent sign) or "c/o" to the left of the "in-care-of" name in the first position followed by the correct name. An "in-care-of" name is present, and an indication 3of an address change is shown, If the "%" is not present, then edit the "%" (percent sign) or "c/o" to the left of the "in-care-of" name in the first position followed by the correct name. Correct the address. There is no indication that the "in-care-of" name is changed, If the "%" is not present, then edit the "%" (percent sign) or "c/o" to the left of the "in-care-of" name (in the first position followed by the correct name).

# ♦Filer's Taxpayer Identifying Number (TIN) - page 1 Line 1b (Form 3520) or page 3 Line 6b (Form 3520-A)♦

3.21.19.20.3 (01-01-2026) ♦Filer's Taxpayer Identifying Number (TIN) - page 1 Line 1b (Form 3520) or page 3 Line 6b (Form 3520-A)♦ A nine-digit taxpayer identification number (TIN) must be included on Line 1b of Form 3520 and Form 3520-A, page 3 Line 6b submitted for processing. Note: Line 1b, Form 3520 can be an SSN, ITIN or EIN. Line 2b, Form 3520 (when required) must be an EIN. Line 3b, Form 3520 can be SSN, TIN or EIN. Line 1b, Page 1, Form 3520-A must be an EIN. Line 6b, Page 3, Form 3520-A can be an SSN, ITIN, or EIN. The TIN will be one of the following: An employer identification number (EIN) (entered in NN-NNNNNNN format), A social security number (SSN) (entered in NNN-NN-NNNN format), or, In very rare circumstances, an individual taxpayer identification number (ITIN) (entered in 9NN-NN-NNNN format). Note: If nine digits are in SSN or ITIN format (NNN-NN-NNNN), edit TIN Type as "0" when instructed. Circle out an invalid or illegible TIN and edit the correct number, if available, to the left of the filer's entry. Entry is considered invalid if: Fewer than nine digits Contains nine repeating digits (999-99-9999, 888-88-8888, etc.) Contains any alpha characters. Caution: Line 1b Form 3520 Only - Fully code Form 3520 and route all "Initial returns" with an SSN or ITIN to BMF Entity Control so they can establish the Entity with a TC 000 on the BMF. If Line 1b (Form 3520) and/or Line 1b (Form 3520-A) are blank or invalid, route to BMF Entity Control. See Figure 3.21.19-4. Note: Line 2b (when required) of Form 3520 Only - If the TIN is an SSN or ITIN, then research IDRS for an EIN. If found, circle out the SSN or ITIN and edit the EIN on Line 2b. If none is found, route to Entity for more research or assignment of an EIN. Figure 3.21.19-4 Initial Return with SSNSummary: This figure displays the editing of an initial return with SSN on Line 1b on a current calendar year Form 3520 return. The following is a description of the figure. Line A -- Check appropriate boxesthe taxpayer marked Initial return check box and an I is edited in red at the end of Line A.Line B -- Check box that applies to person filing return:the taxpayer marked Individual check box and a letter I is edited in red at the end of this line.{Under Line C} Check all applicable boxes:check box{A number 1 has been edited in red to the left of the marked check box that the was marked by the taxpayer.}You are a U.S. transferor who, directly or indirectly, transferred money or other property during the current tax year to a foreign trust; (b) a U.S. person who (1) during the current tax year, transferred property (including cash) to a related foreign trust(or a person related to the trust) in exchanged for an obligation, or (2) holds a qualified obligation from the trust that is currently outstanding; or (c) the executor of the estate of a U.S. decedent and (1) the decedent made a transfer to a foreign trust by reason of death, (2) the decedent was treated as the owner of any portion of a foreign trust immediately prior to death, or (3) the decedent's estate included any portion of the assets of a foreign trust. Complete all applicable identifying information requested below and Part I of the form. check box{A number 1 has been edited in red to the left of the marked check box that was marked by the taxpayer.}You are a U.S. owner of all or any portion of a foreign trust at any time during the tax year. Complete all applicable identifying information requested below and Part II of the form.The Entity information from Line 1a through 1h are represented below. Lines 1a through 1h reads as:Line 1a, Name of U.S. person(s) with respect to whom this Form 3520 is being filed (see instructions): ASH & HOLLY MARTEN and the name control MART is underlined in red.Line 1b, Taxpayer identification Number (TIN) -- 000-00-9250 followed by the TIN Type indicator 0 edited in red in the right marginLine 1c, Number, street, and room or suite no. If a P.O. box, see instructions -- 206 Elk Rd.Line 1d, Spouse's TIN -- 000-00-3248 followed by the TIN Type indicator 0 edited in red in the right marginLine 1e, City or town -- San JoseLine 1f, State or province -- CALine 1g, ZIP or postal code -- 95101Line 1h, Country -- blankThere is a text box below the return that reads; INITIAL RETURN WITH SSN - Completely edit and remove from the pack. Route to Entity Please click here for the text description of the image. Determine the TIN as follows for required TIN fields on Form 3520 and Form 3520-A: If And Then Multiple TINs are present Circle out all but the first TIN The TIN has any of the following conditions and cannot be figured out from attachments and/or schedules: Illegible Missing/Blank Other than nine digits Contains any alpha characters Contains nine repeating digits (999-99-9999, 888-88-8888) The return is unnumbered If found on attachment, edit to the proper location For Form 3520 Line 1b, send to Entity Control for research For Form 3520-A page 3 Line 6b, send to Entity Control for research The TIN has any of the following conditions and cannot be figured out from attachments and/or schedules: Illegible Missing/Blank Other than nine digits Contains nine repeating digits (999-99-9999, 888-88-8888) The return is numbered If found on attachment, edit to the proper location For Form 3520 Line 1b, send to Entity Control for research For Form 3520-A page 3 line 6b, send to Entity Control for research "Pending" , or "Applied for" , etc., is indicated in the TIN area The return is numbered or unnumbered Route to Entity for research or assignment Be sure to edit the correct TIN Type indicator after each TIN. See IRM 3.21.19.20.4.

# Filer's Taxpayer Identification Number (TIN) Type - Line 1b

3.21.19.20.4 (01-01-2015) Filer's Taxpayer Identification Number (TIN) Type - Line 1b The filer's TIN type must be edited if the filer's TIN is an SSN or ITIN. Note: These instructions are for use on all TIN line fields transcribed on Form 3520 pages 1-6 and Form 3520-A pages 1-5. Valid characters are "0" (zero) and "blank" . If Then The TIN entered on Line 1b is an EIN (NN-NNNNNNN) or unformatted No editing is required. If nine digits are in SSN or ITIN format (NNN-NN-NNNN) Edit a "0" zero. See Job Aid 6808-001 for editing locations. Figure 3.21.19-5 Editing the TIN TypeThis figure displays the editing of the TIN Type, when the TIN on Line 1b is an SSN or an ITIN. This is an example of a Current Year Form 3520. On the top right of the form title is the edited tax period, 202509.{Immediately above Line A appears the following sentence} For calendar year 2025, or tax year beginning, the taxpayer edited October 7, 20XX, ending September 30, 2025. Line A -- Check appropriate boxesthe taxpayer marked Final return check box and an F is edited in red in the right margin.Line B -- Check box that applies to person filing return:the taxpayer marked Individual check box and an I is edited in red in the right margin.{under Line C} Check all applicable boxes:check box{A number 1 has been edited in red to the left of the check box that was marked by the taxpayer.} You are (a) a U.S. transferor who, directly or indirectly, transferred money or other property during the current tax year to a foreign trust; (b) a U.S. person who (1) during the current tax year, transferred property (including cash) to a related foreign trust (or a person related to the trust) in exchange for an obligation, or (2) holds a qualified obligation from the trust that is currently outstanding; or (c) the executor of the estate of a U.S. decedent and (1) the decedent made a transfer to a foreign trust by reason of death, (2) the decedent was treated as the owner of any portion of a foreign trust immediately prior to death, or (3) the decedent's estate included any portion of the assets of a foreign trust. Complete all applicable identifying information requested below and Part 1 of the form.Line 1 (which was completed by the taxpayer)Line 1a, Name of U.S. person(s) with respect to whom this Form 3520 is being filed (see instructions) -- field has Susan M Otter and the name control Otte is underlined in red.Line 1b, Taxpayer identification number (TIN) -- field has 000-00-0927 followed by the TIN Type indicator 0 which is edited in red in the right margin.Line 1c, Number, street, and room or suite no. If a P.O. box, see instructions. -- field has 2463 So. 425 E.Line 1d, Spouse's TIN -- blank fieldLine 1e, City or town -- Salt Lake CityLine 1f, State or province -- UTLine 1g, ZIP or foreign postal code -- 84100Line 1h, Country -- blank Please click here for the text description of the image.

# Street Address - Line 1c

3.21.19.20.5 (01-01-2022) Street Address - Line 1c The street address must be present. The street address can be found on Line 1c. Perfection of the address is necessary when the mailing address (Street or P.O. Box) is not easily identified. A business may have two addresses. One is the mailing address and the other is the location address or physical location of the business. Both domestic (U.S.) and foreign addresses will include: The street number. The street name. Any correct room or suite designation (e.g., "Suite 2000" ). The City, State, and ZIP Code (for domestic addresses). The foreign city, postal code and country (for foreign addresses). Note: If a domestic address is followed by a foreign country, circle out the foreign country and do not edit a foreign country code. If two addresses are shown, underline the mailing address (second street address). If both a P.O. Box and a street address are shown, see IRM 3.21.19.20.5.3, Editing TC 014 - Address Changes. Note: This paragraph only applies to domestic forms as State or ZIP will not be on foreign documents. If necessary, abbreviate the street address. When editing either the mailing or location address information, remember the following guidelines: Ensure that a house or building number is present. Do not accept a building name in place of the numeric designation. Research for the correct address. Always input the suite, apartment number, room number, etc., at the end of the street address line. Always input the street suffix, such as street, drive, lane, terrace, etc., if present. See Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries, for correct abbreviations. Always include the directional information, such as North, South, East, West, etc., if present. If no street address or P.O. Box is provided by the taxpayer, research IDRS before editing the word "Local" on the street address line. Note: This should only occur in very small towns.

# APO/DPO/FPO Address

3.21.19.20.5.1 (01-01-2015) APO/DPO/FPO Address The U.S. Postal Service established new address requirements for Army Post Office (APO), Diplomatic Post Office (DPO) and Fleet Post Office (FPO) addresses. If the old address appears, convert to the new state code abbreviation based on the ZIP Code (e.g., APO New York, NY 091XX would be converted to APO AE 091XX). APO/DPO/FPO addresses are considered domestic addresses. Refer to conversion chart below: ZIP Code Address Country APO/DPO/FPO Address 34000-34049 APO Americas APO AA [ZIP Code] 34050-34099 FPO Americas FPO AA [ZIP Code] 340XX-340XX DPO Americas DPO AA [ZIP Code] 090XX-094XX 096XX-098XX APO Europe APO AE [ZIP Code] 095XX FPO Europe FPO AE [ZIP Code] 090XX-098XX DPO Europe DPO AE [ZIP Code] 962XX-965XX 98700-98759 APO Pacific APO AP [ZIP Code] 966XX and 98760-98799 FPO Pacific FPO AP [ZIP Code] 962XX-966XX DPO Pacific DPO AP [ZIP Code]

# U.S. Territories and Freely Associated States

3.21.19.20.5.2 (01-01-2026) U.S. Territories and Freely Associated States Edit U.S. territories addresses in the same manner as domestic addresses. Returns with address changes in the following U.S. territories can be input with the return: American Samoa Commonwealth of the Federated States of Micronesia Guam Marshall Islands Commonwealth of the Northern Mariana Islands Palau Islands Commonwealth of Puerto Rico U.S. Virgin Islands Returns with addresses in U.S. territories or freely associated states are considered to be a foreign address for processing purposes but are edited in the same way as domestic addresses. A state code or state name must be present on Form 3520/3520-A address lines. If missing see the table below. A ZIP code must be present. Edit the correct ZIP code if one is not provided. See Document 7475 and Exhibit 3.21.19-2. Editing a U.S. territories and freely associated states country code on a non-mailing address line is required on Form 3520 or Form 3520-A. This does not include Line 1h, Page 1 of Form 3520 or Line 1g, Page 1 of Form 3520-A. For example, edit a U.S. territories and freely associated states country code on lines 2h or 3g of Form 3520, Page 1, or any other transcribed country lines on pages 2 to 6 (e.g., line 6a, 6b, 21a, 21b, etc.) on Form 3520. Use the table below to select the correct U.S. territories and freely associated states country code. Note: U.S. territories and freely associated states country codes must be edited in the same format as other country codes, (//$). U.S. Territories and Freely Associated States State Code Country Code American Samoa AS AQ Federated States of Micronesia FM FM Guam GU GQ Marshall Islands MH RM Commonwealth of the Northern Mariana Islands MP CQ Palau Islands PW PS Commonwealth of Puerto Rico PR RQ Virgin Islands VI VQ

# Editing TC 014 - Address Changes

3.21.19.20.5.3 (01-02-2024) Editing TC 014 - Address Changes Edit TC 014 in the upper left margin of the return to indicate an address change request. Note: ISRP is not programmed for a mailing address and a location address. A TC 014 must be input into IDRS to capture both a location address and mailing address. Do not perfect the address unless the street address is not easily identified for returns that require no other perfection. Perfect and input the address (via IDRS) in the following instances: If Then Both a P.O. Box and a street address are shown: Underline the P.O. Box, City, State, and ZIP code, and edit TC 014 in the upper left margin of the form. Pull the return for research/input of TC 014 by the Code and Edit Research Clerk. Note: A TC 014 must be input to keep the street address as a location address and the P.O. Box as the mailing address. Two street addresses are shown Underline the second street address, City, State, and ZIP code, and edit TC 014 in the upper left margin of the form. Pull the return for research/input of TC 014 by the Code and Edit Research Clerk. Note: A TC 014 must be input to keep both Addresses. The street address has been crossed out by the filer and a P.O. Box added Edit TC 014 in the upper left margin; and remove from the batch so TC 014 can be input. Always circle out the "in-care-of" (%) symbol if it is shown with an address. Figure 3.21.19-6 Editing TC 014 -- Address ChangesSummary: This is an example of two Current Year Form 3520. The first form displayed is an example of an A P.O. Box and Street Address. The second form displayed is an example of an in-care-of (%) address.Example A, P.O. Box and Street AddressLine A -- Check appropriate boxesthe taxpayer marked Initial return check box and an I is edited in red at the end of Line A.In the left of margin across from A, B and C is TC 014 written in red.Line B -- Check box that applies to person filing return:check box Individualcheck box Partnershipthe taxpayer marked Corporation check box and a letter C is edited in red at the end of Line B{under Line C} Check all applicable boxes:check box{a number 1 is edited in red before the check box}: You are (a) a U.S. person (including a U.S. owner) or an executor of the estate of a U.S. person who, during the current tax year, received, directly or indirectly, a distribution from a foreign trust; (b) a U.S. person who is a U.S. owner or beneficiary of a foreign trust and in the current tax year, you or a U.S. person related to you received (1) a loan of cash or marketable securities, directly or indirectly, from such foreign trust, or (2) the uncompensated use of trust property; or (c) a U.S. person who is a U.S. owner or beneficiary of a foreign trust and in the current tax year such foreign trust holds an outstanding qualified obligation of yours or a U.S. person related to you. Complete all applicable identifying information requested below and Part III of the form.Line 1Line 1a, Name of U.S. person(s) with respect to whom this Form 3520 is being filed (see instructions) 1- field has Tiger Financial Corporation, and the name control Tige is underlined in red.Line 1b, Taxpayer identification number (TIN) -- field has 00-8566628.Line 1c, Number, street, and room or suite no. If a P.O. box, see instructions. -- field has 210 Antelope Drive P.O. Box 88, and P.O. Box 88 is underlined in red.Line 1d, Spouse's TIN -- blank field.Line 1e, City or town -- field has Buffalo and it is underlined in red.Line 1f, State or province -- field has NY and it is underlined in red.Line 1g, ZIP or postal code -- field has 14240 and it is underlined in red.Line 1h, Country -- blank fieldThis is an example of a current year Form 3520. Example B. In-care-of (% symbol) shown with an address.Line A -- Check appropriate boxesNo check box is marked.Line B -- Check box that applies to person filing return:the taxpayer check box marked Individual and a letter I is edited in red at the end of Line B.{under Line C} Check all applicable boxes:the taxpayer marked the check box {a number 1 is edited in red before the check box}: You are a U.S. person who, during the current tax year, received certain gifts or bequests from a foreign person. See the instructions for Part IV.Line 1Line 1a, Name of person(s) filing return (see instructions) -- field has Eric Lamb and Sue Wolf, and the name control Lamb is underlined in red.Line 1b, Identification number -- field has 00-00-5335 across from the SSN in the right column is a 0 edited in red.Line 1c, Number, street, and room or suite number (if a P.O. box, see instructions) -- field has % 9922 Fisher Court and the % has been circled in red.Line 1d, Spouse's TIN -- field has 000-00-3287 across from the Spouse's TIN is a 0 edited in red.Line 1e, City or town -- field has Anaheim.Line 1f, State or province -- field has CA.Line 1g, ZIP or postal code -- 92803.Line 1h, Country -- blank field: Please click here for the text description of the image. If the filer clearly says on an attachment that the address has been changed, edit out the old address, and enter the new address in the entity portion of the return. If the ZIP Code is missing, Check the attachments, and perfect in the correct area. If not found on attachments, follow local Campus procedures. If abbreviating the street address, see Document 7475 for correct abbreviation.

# ♦General Information and Perfection of Foreign Address♦

3.21.19.20.6 (01-01-2019) ♦General Information and Perfection of Foreign Address♦ A foreign (international) address is any address that is not in the 50 states, the District of Columbia or any U.S. Territory. See IRM 3.21.19.20.6, U.S. Territories. Returns with Army Post Office (APO)/ Diplomatic Post Office (DPO)/Fleet Post Office (FPO) addresses are considered domestic addresses. See IRM 3.21.19.20.5.1, APO/DPO/FPO Address. Route returns with a foreign address to Ogden Submission Processing Center (OSPC) for processing. Prepare Letter 86C to inform the taxpayer that the return has been sent to OSPC. All other foreign addresses are edited the same as a domestic address with the following exceptions: The foreign country must be the last entry in the address. Circle out the foreign country and edit the two-letter country code preceded by a "/" and followed by "/$" as the last entry in the address. Note: Submission Processing BMF Foreign Address Job Aid (Number 2324-002) provides examples for editing foreign addresses. If the foreign address is from Australia, Brazil, Canada, Cuba, Italy, Mexico or The Netherlands, check if the address has a province, state or territory name. See IRM 3.21.19.20.6, Foreign Address - Canada Only, for procedures for editing the country code for returns with a Canadian address. If Then A province, state or territory name is present, Circle out the province, state or territory name. Edit the correct abbreviation. See Job Aid 2324-002 Coding and Editing BMF Tax Returns, Foreign Addresses. Note: A province abbreviation must be present for Canada. A province, state or territory name is not present, Continue editing the return. Province, state or territory is shown in abbreviated format, Continue editing the return. A ZIP Code is not required on a foreign address. Foreign addresses use a postal code that is entered before the foreign country and is part of the address.

# ♦Foreign Address – Canada Only♦

3.21.19.20.6.1 (11-10-2017) ♦Foreign Address – Canada Only♦ In an effort to help Compliance with workload assignment, returns filed with an address in Canada will be edited using a unique country code based on the province. Use the country codes in Figure 3.21.19-7 to edit a Canadian address on Form 3520 Line 1h only, and Form 3520-A, Line 1h only. All other address lines, edit /CA/$ for Canada. See Figure 3.21.19-7 for an example of editing Canadian addresses. If Then The foreign address has a Canadian province/territory name or abbreviation shown in the table below, See the table in Figure 3.21.19-7 below to ensure the correct Canadian Province/Territory abbreviation is present or edited to the return. Circle the country name. Edit the correct country code based on the province/territory preceded by a "/" and followed by a "/$" as the last entry in the address. The foreign address does not contain a Canadian province/territory name or abbreviation shown in the table below, Circle the country name. Edit the country code "/CA/$" as the last entry in the address. Figure 3.21.19-7 Canadian Province Province Code Country Code Postal Codes begin with Alberta AB XA T British Columbia BC XB V Manitoba MB XM R New Brunswick NB XN E Newfoundland and Labrador NL XL A Northwest Territories NT XT X Nova Scotia NS XS B Nunavut NU XV X Ontario ON XO K, L, M, N, P Prince Edward Island PE XP C Quebec QC XQ G, H, J Saskatchewan SK XW S Yukon YT XY Y The rest of the foreign address is edited using procedures in IRM 3.21.19.20.6.

# Address Changes - Foreign Address

3.21.19.20.6.2 (01-01-2023) Address Changes - Foreign Address When a foreign address change is indicated, edit TC 014 in the upper right margin of the return. Edit the changed information, plus any unchanged information to make a complete address. Remove from batch so TC 014 can be input. When a foreign address includes a postal (foreign zip) code, edit in accordance with 2324-002 Job Aid. See Figure 3.21.19-8a. Figure 3.21.19-8a Editing the Foreign Country Code - Example 1 (Foreign Address)Line A -- Check appropriate boxesAll boxes are blank.Line B -- Check box that applies to person filing return:The taxpayer marked check box for Individual and a letter I is edited in red at the end of Line B.{under Line C} Check all applicable boxes:The taxpayer marked check box: {a red number 1 is edited before the check box} (a) You are a U.S. transferor who, directly or indirectly, transferred money or other property during the current tax year to a foreign trust, (b) You held an outstanding obligation of a related foreign trust (or a person related to the trust) issued during the current tax year, that you reported as a qualified obligation (defined in the instructions) during the current tax year, or (c) You are the executor of the estate of a U.S. decedent and (1) the decedent made a transfer to a foreign trust by reason of death, (2) the decedent was treated as the owner of any portion of a foreign trust immediately prior to death, or (3) the decedent's estate included any portion of the assets of a foreign trust. See the instructions for Part I.Line 1Line 1a, Name of U.S. person(s) with respect to whom this Form 3520 is being filed (see instructions) -- field has Ebony Bobcat with the name control Bobc underlined in red.Line 1b, Taxpayer identification number (TIN) -- field has 000-00-0085 followed by the TIN Type indicator 0 edited in redLine 1c, Number, street, and room or suite no. If a P.O. box, see instructions. -- field has 244 Caribou ParkLine 1d, Spouse's identification number -- blank fieldLine 1e, City or town -- field has MelbourneLine 1f, State or province -- field has Victoria but it has been circled in red and the letters VIC are edited in red to the right of the word Victoria.Line 1g, ZIP or postal code -- field has 3000Line 1h, Country -- field has Australia, and Australia has been circled in red and the country code is edited in red as /AS/$ in red and to the right. Please click here for the text description of the image. Figure 3.21.19-8b Editing the Foreign Country Code - Example 2 (Canadian Address)Line A and-- Check appropriate boxesThe taxpayer marked check box for Initial return and a letter I is edited in red at the end of Line A.Line B -- Check box that applies to person filing return:The taxpayer marked check box for Individual and a letter I is edited in red at the end of Line B{under Line C} Check all applicable boxes:The taxpayer marked the 1st check box {a number 1 is edited in red before the check box} (a) You are a U.S. transferor who, directly or indirectly, transferred money or other property during the current tax year to a foreign trust, (b) You held an outstanding obligation of a related foreign trust (or a person related to the trust) issued during the current tax year, that you reported as a qualified obligation (defined in the instructions) during the current tax year, or (c) You are the executor of the estate of a U.S. decedent and (1) the decedent made a transfer to a foreign trust by reason of death, (2) the decedent was treated as the owner of any portion of a foreign trust immediately prior to death, or (3) the decedent's estate included any portion of the assets of a foreign trust. See the instructions for Part I.Line 1Line 1a, Name of U.S. person(s) with respect to whom this Form 3520 is being filed (see instructions) and field has Holly Seal with the name control Seal underlined in red.Line 1b, Taxpayer identification number (TIN) and field has 000-00-0903 followed by the TIN Type indicator 0 edited in red in the margin.Line 1c, Number, street, and room or suite no. If a P.O. box, see instructions. and field has 27B Lion St.Line 1d, Spouse's TIN is blank.Line 1e, City or town and field has TorontoLine 1f, State or province and field has Ontario but it has been circled in red and the letters ON are edited to the left of the word Ontario.Line 1g, ZIP or postal code and field has M5A3L4Line 1h, Country field has Canada which is circled in red and the country code is edited as /XO/$ in red to the right.Lines 1j and 1k. If line 1j check box has been marked, edit a 1 to the right of the check box in the margin.For line 1k, if Form 1040 has been entered on the line to the right of the check box, edit CCC 5 in the margin to the right of Line A, for TY 2015 to current year.Line 2Line 2a, Name of person(s) filing return (see instructions) and field has Rabbit Family TrustLine 2b, Taxpayer identification number and field has 00-7802241Line 2c, Number, street, and room or suite number. If a P.O. box, see instructions. and field has 890 Badger Way.Line 2d, Date foreign trust was createdLine 2e, City or town and field has VancouverLine 2f, State or province and field has British Columbia but it has been circled in red and the letters BC are edited in red above the words British Columbia.Line 2g, ZIP or postal code and field has V6A7S2Line 2h, Country and field has Canada which is circled, and the country code is edited as /CA/$ in red to the right. Please click here for the text description of the image. When a foreign address is present, a Country Code must be edited on Line 1h using the Country Name entered on Line 1h. See Section 5 of Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries.

# Spouse's Taxpayer Identification Number (TIN) - Line 1d

3.21.19.20.7 (01-01-2015) Spouse's Taxpayer Identification Number (TIN) - Line 1d The spouse's TIN may or may not be present. An entry will generally be present in this field if the filer files a joint return with the spouse. However, if Line 1d is blank, do not route to entity or correspond for the TIN. Circle out the spouse's TIN if it is incomplete, illegible or invalid.

# Spouse's Taxpayer Identification Number (TIN) Type - Line 1d

3.21.19.20.8 (01-01-2016) Spouse's Taxpayer Identification Number (TIN) Type - Line 1d The TIN Type must be edited if the spouse's TIN entered on Line 1d is an SSN (or an ITIN). If an SSN (or an ITIN) is present in line 1d, edit "0" as the TIN Type to the right of the spouse's SSN entered in box 1d. See Figure 3.21.19-5 for editing location.

# City - Line 1e

3.21.19.20.9 (01-01-2015) City - Line 1e The city must be present for both domestic and foreign addresses. The valid characters are, alpha (A-Z), and blank. Note: Numbers are not valid, only alpha characters. Research the ZIP code directory to figure out the city and/or state if: The address is a U.S. address. The city and/or state is missing or incomplete. The ZIP code is present. If the city and/or state cannot be figured out from the ZIP code or other available information (e.g., envelope, if attached), edit the filer's address to the foreign trust address lines (Form 3520 only). If the city listed is a major U.S. city, it must be followed by the ZIP code. If the address is a foreign address which includes a Province designation, Circle out the name of the province Edit the province abbreviation A province abbreviation must be present for Canadian addresses. See Figure 3.21.19-7

# State or Province - Line 1f

3.21.19.20.10 (01-01-2026) State or Province - Line 1f A state must be present for all U.S. addresses. Valid characters are alpha (A-Z) for Form 3520 and Form 3520-A. If the state name is spelled out, do not edit the two-letter state code. When the state/province is missing or illegible, research attachments, Document 7475 and/or the Foreign Address Job Aid 2324-002 and edit the domestic state/province abbreviation. Note: See Document 7475.

# ZIP Code - Line 1g

3.21.19.20.11 (01-01-2015) ZIP Code - Line 1g The ZIP Code must be present for addresses in the U.S., APO/DPO/FPO and U.S. Territory. Only numeric characters (0-9) and blank are valid. The U.S. ZIP Code must contain at least five and may contain up to twelve characters. If the address is a U.S. address and the ZIP Code is missing or incomplete, Research the ZIP Code Directory. Edit the correct ZIP Code. If the address is located in a major city and the ZIP Code is missing or incorrect, perfect the ZIP Code from the ZIP Code chart. See Document 7475. If the address is a foreign address, edit in accordance to the Foreign Address Job Aid (2324–002). Australian addresses must include numeric postal codes. See Figure 3.21.19-9. Figure 3.21.19-9 State/Territory Postal Codes Australian Capital Territory 0200–0299 2600-2619 2900-2920 New South Wales 1000-2599 2620-2899 2921-2999 Northern Territory 0800-0999 Queensland 4000–4999 9000-9999 South Australia 5000–5999 Tasmania 7000-7999 Victoria 3000-3999 8000-8999 Western Australia 6000-6999

# Country Code - Line 1h

3.21.19.20.12 (01-01-2026) Country Code - Line 1h Edit the country and format the address using the Foreign Address Job Aid 2324-002. Watch for entries of Canada, U.S. Territories or United States, being entered on line 1h. For these entries follow the editing instructions below. If the entry on line 1h is for Canada, use the province or territory country code associated with it, when it is listed on the return. See IRM 3.21.19.20.6.1 and Figure 3.21.19-7. Note: The province or territory code for Canada is used only on line 1h of the Form 3520. The other country code lines will follow the standard country code editing rules. If a U.S. Territory is on line 1h (e.g., Guam, American Samoa, Puerto Rico, etc.) do not edit a country code but circle it out. See IRM 3.21.19.20.5.2. The United States is not a country for purposes of Form 3520. Circle out any references to the United States. Edit the country code as part of a foreign address by putting the code between two slashes, then following the last slash with a dollar sign. So it will be a "/" then the country code, followed by "/$" . (e.g., Australia would be /AS/$) If line 1h has a foreign country but entries in lines 1e, 1f and 1g are domestic, circle the foreign country on line 1h instead of editing. This would also apply when lines 2h and 3g have domestic addresses instead of foreign. Valid characters are alpha (A-Z) only.

# Automatic Extension - Line 1j

3.21.19.20.13 (01-01-2023) Automatic Extension - Line 1j line 1j is a check box for if an automatic 2-month extension applies for a U.S. persons tax return. If there is an entry in the check box of line 1j, edit a "1" to right side of the check box.

# Extension Filed - Check box and Tax Form Filed - Line 1k

3.21.19.20.14 (01-01-2023) Extension Filed - Check box and Tax Form Filed - Line 1k Tax Form Filed: The form number of the tax return to be filed with an extension request along with the Form 3520. Edit CCC "5" on all returns 2015 to current year if "1040" is present on line 1k of Form 3520. Not valid on 2014 and prior. If a form number is present on line 1k and the check box is not marked, edit a mark in the box. See Figure 3.21.19-10. Figure 3.21.19-10 Editing of CCC 5This Figure shows a current year Form 3520 with 1040 entered on Line 1k. The CCC 5 has been edited in red in the margin to the right of Line A, to indicate an extension was filed with Form 1040.Line B -- Check appropriate boxesthe taxpayer marked the check box for Individual and a letter I is edited in red at the end of this line in the right margin.{under Line C} Check all applicable boxes:{A red number 1 has been edited to the left of the check box marked by the taxpayer}(a) You are a U.S. transferor who, directly or indirectly, transferred money or other property during the current tax year to a foreign trust, (b)You held an outstanding obligation of a related foreign trust (or a person related to the trust) issued during the current tax year, that you reported as a qualified obligation (defined in the instructions) during the current tax year, or (c) You are the executor of the estate of a U.S. decedent and (1) the decedent made a transfer to a foreign trust by reason of death, (2) the decedent was treated as the owner of any portion of a foreign trust immediately prior to death, or(3) the decedent's estate included any portion of the assets of a foreign trust. Complete all applicable identifying information requested below and Part I of the form and see the instructions for Part I.{A red number 1 has been edited to the left of the check box marked by the taxpayer}You are a U.S. owner of all or any portion of a foreign trust at any time during the tax year. Complete all applicable identifying information requested below and Part II of the form and see the instructions for Part II.Line 1Line 1a, Name of U.S. person(s) with respect to whom this Form 3520 is being filed (see instructions) -- field has Aspen Fisher with the name control Fish underlined in red.Line 1b, Taxpayer identification number (TIN) -- field has 000-00-3635 followed by the TIN Type indicator 0 edited in red in the marginLine 1c, Number, street, and room or suite no. If a P.O. box, see instructions. -- field has 60 Seal BlvdLine 1d, Spouse's TIN -- blank fieldLine 1e, City or town -- field has SaskatoonLine 1f, State or province -- field has Saskatchewan but it has been circled in red and the letters SK are edited in red above the word Saskatchewan.Line 1g, ZIP or postal code -- field has S7W4R6 Line 1h, Country -- field is blank, but it can be figured out to be Canada based on information provided by the taxpayer so the country code is edited in red as /XW/$.Line 1k reads: If an extension was requested for the tax return, check this box {check box} and enter the form number of the tax return to be filed.The taxpayer has written 1040 on line 1k. Edit CCC 5 to the right of line A, for all 2015 to current year returns. Please click here for the text description of the image.

# Foreign Trust - Lines 2a through 2h

3.21.19.21 (01-01-2021) Foreign Trust - Lines 2a through 2h Lines 2a through 2h identify the entity information of the foreign trust. Lines 2a through 2h must be completed if Box 2 is marked. If missing, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 7. Edit Lines 2a through 2h using the following procedures.

# Name of Foreign Trust - Line 2a

3.21.19.21.1 (06-14-2017) Name of Foreign Trust - Line 2a The Name of the Foreign Trust must be present if box 2 is marked showing that the filer is an owner of a foreign trust. Editing of the foreign trust name is not required unless the name on Line 2a is illegible. Check attachments and supporting schedules for a clearer, more legible entry. Edit the name immediately above the filer's entry.

# Foreign Trust Employer Identification Number (EIN) - Line 2b

3.21.19.21.2 (01-01-2022) Foreign Trust Employer Identification Number (EIN) - Line 2b The Foreign Trust EIN must be present if box 2 is marked showing that the filer is the owner of a foreign trust. The Identification Number of the Trust must be an EIN. Note: Line 2b (when required (box 2 is marked)) of Form 3520 only. If the TIN is an SSN or ITIN, or blank, then route to Entity Control for IDRS research for an EIN. (or follow local procedures) If found, circle the SSN or ITIN and edit the EIN on Line 2b. If none is found, route to Entity for more research or assignment of an EIN.

# Foreign Trust Street Address - Line 2c

3.21.19.21.3 (01-01-2021) Foreign Trust Street Address - Line 2c The Trust Street Address must be present if box 2 is marked showing that the filer is the owner of a foreign trust. See IRM 3.21.19.20.5 for editing procedures. Note: If the trust address is missing, and page 3 of Form 3520-A is attached showing the foreign trust address or it is present in another line on, Form 3520 then edit the foreign trust address over to line 2c thru 2g.

# Date Foreign Trust Was Created - Line 2d

3.21.19.21.4 (01-01-2023) Date Foreign Trust Was Created - Line 2d If present, edit the Date Foreign Trust Was Created in MMDDYYYY format. If the date is missing, the date can be taken from 6c or 21c. If the date is missing and cannot be perfected from 6c or 21c, then edit the first day and month of the return tax period (e.g., 01012025). See IRM 3.21.19.9. Note: If the taxpayer does not write a complete date, then perfect the date. If it reads Nov. or Nov. 2025, edit 11012025.

# Foreign Trust City or Town - Line 2e

3.21.19.21.5 (01-01-2021) Foreign Trust City or Town - Line 2e The Trust City Name must be present if box 2 is marked showing that the filer is the owner of a foreign trust. See IRM 3.21.19.20.9 for editing procedures.

# Foreign Trust State or Province - Line 2f

3.21.19.21.6 (01-01-2026) Foreign Trust State or Province - Line 2f The Trust State Name must be present if box 2 is marked showing that the filer is the owner of a foreign trust. If the domestic state name is spelled out, do not edit the two-letter state code (ISRP will enter the two-letter state code). If the Foreign Province is spelled out, edit the province abbreviation code. See IRM 3.21.19.20.10 for editing procedures.

# Foreign Trust ZIP Code - Line 2g

3.21.19.21.7 (01-01-2021) Foreign Trust ZIP Code - Line 2g The Trust ZIP Code must be present if box 2 is marked showing that the filer is the owner of a foreign trust. See IRM 3.21.19.20.11 for editing procedures.

# Foreign Trust Country Code - Line 2h

3.21.19.21.8 (01-02-2026) Foreign Trust Country Code - Line 2h The Foreign Trust Country Code must be present if box 2 is marked, showing that the filer is the owner of a foreign trust. Edit the country using the Foreign Address Job Aid 2324-002. Note: For line 2h Canada will follow the standard format of /CA/$. If a U.S. Territory (e.g., Guam, American Samoa, Puerto Rico, etc.) or United States are on line 2h see IRM 3.21.19.20.5.2 for editing instructions. Edit the country code as part of a foreign address by putting the code between two slashes, then following the last slash with a dollar sign. So it will be a / then the country code, followed by /$. (e.g., Australia would be /AS/$) Valid characters are alpha (A - Z) only.

# U.S. Agent of Foreign Trust - Lines 3a through 3g

3.21.19.22 (01-01-2024) U.S. Agent of Foreign Trust - Lines 3a through 3g Taxpayer's response on Line 3 will indicate if the foreign trust appointed a U.S. agent to discuss trust information with the IRS. Lines 3a through 3g identify the entity information for the U.S. agent of the foreign trust. If Line 3 is marked "Yes" , Lines 3a through 3g must be completed. If missing, edit CCC "U" , and correspond. Prepare 3653C CAS, mark Line 9. If Line 3 is marked "No" , and under the 'Check all applicable boxes' the filer marked the first check box on page 1, and Part I, Lines 15-18 are blank then edit CCC "U" and correspond. Prepare 3653C CAS marking Line 10.

# U.S. Agent Name - Line 3a

3.21.19.22.1 (01-01-2015) U.S. Agent Name - Line 3a See IRM 3.21.19.20.1 for editing procedures.

# U.S. Agent Taxpayer Identification Number (TIN) - Line 3b

3.21.19.22.2 (01-01-2022) U.S. Agent Taxpayer Identification Number (TIN) - Line 3b See IRM 3.21.19.20.3"If/Then" chart for editing procedures.

# U.S. Agent Taxpayer Identification Number (TIN) Type - Line 3b

3.21.19.22.3 (01-01-2015) U.S. Agent Taxpayer Identification Number (TIN) Type - Line 3b See IRM 3.21.19.20.4 for editing procedures.

# U.S. Agent Street Address - Line 3c

3.21.19.22.4 (01-01-2015) U.S. Agent Street Address - Line 3c The U.S. Agent Street Address must be present if the response to Line 3 is "Yes" . See IRM 3.21.19.20.5 for editing procedures.

# U.S. Agent City - Line 3d

3.21.19.22.5 (01-01-2015) U.S. Agent City - Line 3d The U.S. Agent City must be present if the response to Line 3 is "Yes" . See IRM 3.21.19.20.9 for editing procedures.

# U.S. Agent State or Province - Line 3e

3.21.19.22.6 (01-01-2026) U.S. Agent State or Province - Line 3e The U.S. Agent State must be present if the response to Line 3 is "Yes" . If the domestic state name is spelled out, do not edit the two-letter state code. If the Foreign Province is spelled out, edit the province abbreviation code. See IRM 3.21.19.20.10 for editing procedures.

# U.S. Agent ZIP Code - Line 3f

3.21.19.22.7 (01-01-2015) U.S. Agent ZIP Code - Line 3f The U.S. Agent ZIP Code must be present if the response to Line 3 is "Yes" . See IRM 3.21.19.20.11 for editing procedures.

# U.S. Agent Country Code - Line 3g

3.21.19.22.8 (01-01-2016) U.S. Agent Country Code - Line 3g See IRM 3.21.19.20.12 for editing procedures. See IRM 3.21.19.20.5 for U.S. territories. Note: For line 3g Canada will follow the standard format of /CA/$.

# U.S. Decedent - Lines 4a through 4f

3.21.19.23 (06-14-2017) U.S. Decedent - Lines 4a through 4f Lines 4a through 4f provide the entity information for a U.S. decedent. If the Executor check box (Page 1 Line B) is marked, lines 4a - 4f must be completed. If missing, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 2.

# U.S. Decedent Name - Line 4a

3.21.19.23.1 (01-01-2015) U.S. Decedent Name - Line 4a See IRM 3.21.19.20.1 for editing procedures.

# U.S. Decedent Address - Line 4b

3.21.19.23.2 (01-01-2015) U.S. Decedent Address - Line 4b See IRM 3.21.19.20.5, through IRM 3.21.19.20.6 for editing procedures.

# U.S. Decedent Taxpayer Identification number (TIN) - Line 4c

3.21.19.23.3 (01-01-2015) U.S. Decedent Taxpayer Identification number (TIN) - Line 4c See IRM 3.21.19.20.3 for editing procedures.

# U.S. Decedent Taxpayer Identification Number (TIN) and TIN Type - Line 4c

3.21.19.23.4 (01-01-2015) U.S. Decedent Taxpayer Identification Number (TIN) and TIN Type - Line 4c See IRM 3.21.19.20.4 for editing procedures.

# U.S. Decedent Date of Death- Line 4d

3.21.19.23.5 (01-01-2015) U.S. Decedent Date of Death- Line 4d Edit the date of death in MMDDYYYY format. See IRM 3.21.19.

# U.S. Decedent Estate Taxpayer Identification Number (TIN) - Line 4e

3.21.19.23.6 (01-01-2015) U.S. Decedent Estate Taxpayer Identification Number (TIN) - Line 4e See IRM 3.21.19.20.3 for editing procedures.

# U.S. Decedent Transfer Check box - Line 4f

3.21.19.23.7 (06-14-2017) U.S. Decedent Transfer Check box - Line 4f If any of the boxes on Line 4f are marked, then there must be entries in Lines 4a through 4e. If entries on Lines 4a through 4e are missing, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 4.

# Form 3520 Part I, Lines 5a through 9b - Transfers by U.S. Persons to a Foreign Trust During the Current Tax Year

3.21.19.24 (01-01-2021) Form 3520 Part I, Lines 5a through 9b - Transfers by U.S. Persons to a Foreign Trust During the Current Tax Year Part 1, Lines 5a through 9b of Form 3520must be completed if the first check box (under Question B) is marked. If Part 1 has not been completed, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 24.

# Name of Trust Creator - Line 5a

3.21.19.24.1 (01-01-2019) Name of Trust Creator - Line 5a Line 5a must be completed. See IRM 3.21.19.20.1 for editing procedures. Note: If the taxpayer writes "SAME" or leaves Line 5a blank, edit the name from Line 1a to Line 5a, edit from attachments if taxpayer indicates information is on an attachment. If Lines 5a through 5c and/or Lines 6a through 6c are incomplete and cannot be edited as directed in (1) above, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 11. Note: Do not correspond for Line 5a when it is blank, "Same" , or "See Attached" . Instead, edit from Line 1a or attachment.

# Address of Trust Creator - Line 5b

3.21.19.24.2 (06-14-2017) Address of Trust Creator - Line 5b Line 5b must be completed. See IRM 3.21.19.20.5 through IRM 3.21.19.20.11 for editing procedures. Edit the trust address from Lines 1c, 1e, 1f and 1g to Line 5b if line 5b is blank or unreadable.

# Trust Creator Taxpayer Identification Number (TIN) - Line 5c

3.21.19.24.3 (01-01-2019) Trust Creator Taxpayer Identification Number (TIN) - Line 5c Line 5c must be completed. See IRM 3.21.19.20.3 (4) for editing procedures. Note: If the TIN is missing or is not an SSN or ITIN, do not perfect or edit and continue processing the form.

# Trust Creator Taxpayer Identification Number (TIN) Type - Line 5c

3.21.19.24.4 (01-01-2015) Trust Creator Taxpayer Identification Number (TIN) Type - Line 5c See IRM 3.21.19.20.4 for editing procedures.

# Trust Creator Country Code - Line 6a

3.21.19.24.5 (01-01-2020) Trust Creator Country Code - Line 6a The country must be edited using the applicable foreign country code. See Document 7475, Section 5. Never edit U.S. on a country code line. Note: The United States is not a country for purposes of Country Code. Always circle out any references to the United States. The country code must be alpha (A-Z) only. Edit the country code to the right of the country name or code. If the country is missing, edit the country code from Line 21a or 2h if present.

# Law Governs Trust Country Code - Line 6b

3.21.19.24.6 (01-01-2019) Law Governs Trust Country Code - Line 6b See IRM 3.21.19.20.12 for editing procedures. Edit the country code from page 1, line 2h or page 4, line 21a if line is blank or unreadable.

# Date Trust was Created - Line 6c

3.21.19.24.7 (01-01-2023) Date Trust was Created - Line 6c If present, edit the Date Foreign Trust Was Created in MMDDYYYY format. See IRM 3.21.19. Note: If the taxpayer does not write a complete date, then perfect the date. If it reads Nov. or Nov. 2025, edit 11012025.

# Other Treated as Owner Check box - Line 7a

3.21.19.24.8 (01-01-2019) Other Treated as Owner Check box - Line 7a If Line 7a is marked "Yes" , Line 7b (i-v) must be completed.

# Other Owners Name - Line 7b, Column (i)

3.21.19.24.9 (11-10-2017) Other Owners Name - Line 7b, Column (i) An entry must be present if the "Yes" check box is marked on Line 7a. If Line 7b is blank, edit CCC "U" and correspond. Prepare 3653C CAS, mark line 12. See IRM 3.21.19.20.1 for editing procedures. Note: Edit the first entry only. If the taxpayer has one entry and it appears on the second or third line, edit a line number (e.g., L1) to the left of the filer's information. If the information appears on an attachment, edit the first entry on the attachment to the first line.

# Other Owners Address - Line 7b, Column (ii)

3.21.19.24.10 (06-14-2017) Other Owners Address - Line 7b, Column (ii) An entry must be present if the "Yes" check box is marked on Line 7a. Edit the first entry only. If the taxpayer has one entry and it appears on the second or third line, edit a line number (e.g., L1) to the left of the filer's information. See IRM 3.21.19.20.5 through IRM 3.21.19.20.11 for editing procedures. Edit a country code, if present. See IRM 3.21.19 If the State name is spelled out, do not edit the two-letter state code.

# Other Owners Country of Residence - Line 7b, Column (iii)

3.21.19.24.11 (01-01-2015) Other Owners Country of Residence - Line 7b, Column (iii) An entry must be present if the "Yes" check box is marked on Line 7a. See IRM 3.21.19.20.12 for editing procedures. Edit the country code to the right of the country name. Edit the first entry only.

# Other Owners Taxpayer Identification Number (TIN) - Line 7b, Column (iv)

3.21.19.24.12 (11-10-2017) Other Owners Taxpayer Identification Number (TIN) - Line 7b, Column (iv) An entry must be present if the "Yes" check box is marked on Line 7a. See IRM 3.21.19.20.3 (4), (4) If/Then chart for editing procedures. Note: If the TIN is missing or is not an SSN or ITIN, do not perfect or edit.

# Other Owners Taxpayer Identification Number (TIN) Type - Line 7b, Column (iv)

3.21.19.24.13 (01-01-2015) Other Owners Taxpayer Identification Number (TIN) Type - Line 7b, Column (iv) See IRM 3.21.19.20.4 for editing procedures. Edit the first entry only.

# Other Owners Relevant Code Section - Line 7b, Column (v)

3.21.19.24.14 (06-14-2017) Other Owners Relevant Code Section - Line 7b, Column (v) An entry may be present on Line 7b, column (v) if the "Yes" box is marked on Line 7a, but it is not required.

# Multiple Other Owners Indicator - Line 7b, Column (i) through (v)

3.21.19.24.15 (05-24-2016) Multiple Other Owners Indicator - Line 7b, Column (i) through (v) Edit a "1" in the right margin by the last T-Line in Line 7b, column (v) if there is more than one Other Owner entry present on Line 7b. See Figure 3.21.19-11. No editing is required if no entry or only one entry. Figure 3.21.19-11 More Than One Owner IndicatorSummary: This is an example of Form 3520 about multiple owners, as described in the text. Line 5 appears under Part I: Transfers by U.S. Persons to a Foreign Trust During the Current Tax Year (see instructions):Line 5a, Name of Trust Creator -- field has SAME which the taxpayer wrote {Edited next to the word SAME is the name Marten Moose in red}Line 5b, Address -- blank field. {Edited in red is 27B Fox St. Toronto, ON M5A2L4}Line 5c, TIN, if any -- 000-00-0903 {A TIN Type Indicator 0 is edited in red to the right of the SSN}Line 6Line 6a, Country code of country where trust was created -- field has CA. Then edited in red is //$, before and after CA which appears as /CA/$.Line 6b, Country code of country whose laws govern the trust -- field has CA. Then edited in red is //$, before and after CA which appears as /CA/$.Line 6c, Date trust was created -- field has 09/27/2011Line 7Line 7a, Will any person (other than the foreign trust) be treated as the owner of the transferred assets after the transfer?the taxpayer marked check box Yes{row 1} b. (i) Name of foreign trust owner -- field has Elk Inc.{row 1} b. (ii) Address -- field has 0927 Pine Ln Toronto, ON. Canada {Canada is circled out in red.}{row 1} b. (iii) Country of residence -- field blank, {edited in red is the country code /CA/$}{row 1} b. (iv) TIN if any -- field has 00-9580929a 1 is edited in red in the outside right margin of this row to the right{row 1} b. (v) Relevant code section -- blank field{row 2} b. (i) Name of foreign trust owners, if any -- field has Ferret Wolf{row 2} b. (ii) Address -- field has 0209 Deer Row{row 2} b. (iii) Country of residence -- field has UK{row 2} b. (iv) Identification number, if any -- field has 00-7844119{row 2} b. (v) Relevant code section -- blank field Please click here for the text description of the image.

# Form 3520, Schedules A and B, Lines 11a through 18f

3.21.19.25 (01-01-2015) Form 3520, Schedules A and B, Lines 11a through 18f Completion of Schedules A and B is dependent upon the taxpayer responses to Question 11a and 11b. Use the following instruction when editing information entered on Schedules A and B of Part I, Form 3520 when the filer checks the first check box on page 1.

# Schedule A - Obligation of a Related Trust

3.21.19.26 (01-01-2015) Schedule A - Obligation of a Related Trust Edit Lines 11a through 12 using the following procedures.

# Transfer in Exchange for Obligation - Line 11a

3.21.19.26.1 (06-14-2017) Transfer in Exchange for Obligation - Line 11a If the "Yes" box on Line 11a is marked then the filer must complete the applicable lines on Schedule A. If Line 11 (i)-(iv) have not been completed, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 13. If the "No" box on Line 11a is marked, then the filer can skip the rest of Schedule A and proceed to Schedule B. If both check boxes are marked and both Schedule A and Schedule B are completed, circle out the "No" check box and "X" out Schedule B. If both check boxes are marked but only one Schedule (A or B) is completed, circle out the corresponding check box associated with the blank schedule.

# Transfer of Qualified Obligations - Line 11b

3.21.19.26.2 (06-14-2017) Transfer of Qualified Obligations - Line 11b If the "Yes" box on Line 11b is marked, the filer must complete Schedule A. If the "No" box on Line 11b is marked, the filer will skip Schedule A and proceed to Schedule B, of Part I, Form 3520 to complete line 13 columns a thru i. If Line 11b box is marked "Yes" and Line 11(i)-(iv) have not been completed, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 13.

# Date of Transfer - Line 11b, Column (i)

3.21.19.26.3 (01-01-2020) Date of Transfer - Line 11b, Column (i) An entry may be present if the response to Line 11a or 11b is "Yes" . If present, edit the date of transfer in MMDDYYYY format. See IRM 3.21.19. Note: If the taxpayer does not write a complete date, then perfect the date. If it reads Nov. or Nov. 2025, edit 11012025. If blank, unknown, or a future date (e.g., 03/03/2026), edit the first day and month of the return tax period (e.g., 01012025). Edit the first three entries only. Note: If the information appears on an attachment, edit the first three entries on the attachment to the first three lines.

# Multiple Transfers Indicator - Line 11b, Columns (i) through (iv)

3.21.19.26.4 (01-01-2015) Multiple Transfers Indicator - Line 11b, Columns (i) through (iv) If more than three entries are reported in columns (i) through (iv) or on an attachment, edit a "1" in the margin to the right of the third entry. No editing is required if there are three or fewer entries.

# Schedule B - Gratuitous Transfers

3.21.19.27 (01-01-2015) Schedule B - Gratuitous Transfers Edit Lines 13 through 18f using the following procedures. Note: If the information appears on an attachment, edit the first two entries on the attachment to the first two lines.

# Date of Transfer - Line 13, Column (a)

3.21.19.27.1 (11-10-2017) Date of Transfer - Line 13, Column (a) An entry must be present if the response to Line 13 is "Yes" . Only the first two lines of data and totals from column (f) and (i) will be edited. Note: If the taxpayer does not write a complete date, then perfect the date. If it reads Nov. or Nov. 2025, edit 11012025. If blank or unknown, edit the first day and month of the return tax period (e.g., 01012025). Edit the date of transfer in "MMDDYYYY" format. See IRM 3.21.19. Note: If the taxpayer's entry appears on a line other than line 1 and 2, edit a line number (e.g., L1, L2) to the left of the filer's information, or edit the entries to the 1st and 2nd lines. If Line 13 box is marked "Yes" and Line 13 (a)-(i) have not been completed, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 14.

# Total Excess Gain Recognized - Line 13, Column (f) Total

3.21.19.27.2 (01-01-2015) Total Excess Gain Recognized - Line 13, Column (f) Total Compute the "Total" for column (f), by combining the entries present in column (f). Enter the combined amount in column (f), "Total" . Note: If the information appears on an attachment, edit the combined "Totals" amount from the attachment to Line 13 column (f) "Totals" line.

# Total Excess Fair Market Value (FMV) Transfers Over Receipts - Line 13, Column (i)

3.21.19.27.3 (01-01-2015) Total Excess Fair Market Value (FMV) Transfers Over Receipts - Line 13, Column (i) Compute the "Total" for column (i), by combining the entries present in column (i). Enter the combined amount in column (i), "Total" . Note: If the information appears on an attachment, edit the combined "Totals" amount from the attachment to Line 13 column (i) "Totals" line.

# Multiple Gratuitous Transfers Indicator - Line 13, Columns (a) through (i)

3.21.19.27.4 (01-01-2015) Multiple Gratuitous Transfers Indicator - Line 13, Columns (a) through (i) If more than two entries are reported in columns (a) through (i) or on an attachment, edit a "1" in the margin to the right of the second entry. No editing is required for two or less entries.

# Year Sales Document Attached - Line 14a

3.21.19.27.5 (01-01-2019) Year Sales Document Attached - Line 14a If the filer marked the "Attached Previously" check box, then the year the document was previously submitted must be completed. Edit the year in "YYYY" format. If the year is blank, no editing is required.

# Year Loan Document Attached - Line 14b

3.21.19.27.6 (01-01-2019) Year Loan Document Attached - Line 14b If the filer marked the "Attached Previously" check box, then the year the document was previously submitted must be completed. Edit the year in "YYYY" format. If the year is blank, no editing is required.

# Year Variance to Original Document(s) Attached - Line 14c

3.21.19.27.7 (01-01-2019) Year Variance to Original Document(s) Attached - Line 14c If the filer marked the "Attached Previously" check box, then the year the document was previously submitted must be completed. Edit the year in "YYYY" format. If the year is blank, no editing is required.

# Schedule B - Gratuitous Transfers

3.21.19.27.8 (01-01-2024) Schedule B - Gratuitous Transfers Schedule B is completed if the filer responded "No" to the U.S. Agent of Foreign Trust check box on page 1, Line 3. Edit Lines 15(a) through 18f using the following procedures. Edit the first three entries only. Do not correspond for missing information if Line 3 is "Yes." Note: If the information appears on an attachment, edit the first three entries on the attachment to the first three lines. If Line 3 check box is marked "No" , and the first box is marked under 'Check all applicable boxes' on page 1, and Lines 15(a)-18(f) are blank, then edit CCC "U" and correspond. Use the Correspondence Action Sheet 3653C, marking Line 10.

# Name of Beneficiary - Line 15, Column (a)

3.21.19.27.9 (01-01-2015) Name of Beneficiary - Line 15, Column (a) See IRM 3.21.19.20.1 for editing procedures. Note: If the taxpayer's entry appears on a line other than line 1, 2 and 3, edit a line number (e.g., L1, L2, L3) to the left of the filer's information to the 1st, 2nd and 3rd lines. Exception: Do not edit the name control.

# Address of Beneficiary - Line 15, Column (b)

3.21.19.27.10 (01-01-2015) Address of Beneficiary - Line 15, Column (b) See IRM 3.21.19.20.5 through IRM 3.21.19.20.11 for editing procedures. Edit a country code, if present. See IRM 3.21.19.20.12. If the state name is spelled out, do not edit the two-letter state code. ISRP will enter the two-letter state code. Edit the first three entries only.

# Beneficiary Taxpayer Identification Number (TIN) - Line 15, Column (d)

3.21.19.27.11 (11-10-2017) Beneficiary Taxpayer Identification Number (TIN) - Line 15, Column (d) See IRM 3.21.19.20.3 (4)"If/Then" chart for editing procedures. Note: If the TIN is missing or is not an SSN or ITIN, do not perfect or edit and continue processing the form.

# Beneficiary Taxpayer Identification Number (TIN) Type - Line 15, Column (d)

3.21.19.27.12 (01-01-2015) Beneficiary Taxpayer Identification Number (TIN) Type - Line 15, Column (d) See IRM 3.21.19.20.4 for editing procedures. Edit the first three SSN/ITIN entries, if present.

# Multiple Beneficiary Indicator - Line 15, Columns (a) through (d)

3.21.19.27.13 (01-01-2015) Multiple Beneficiary Indicator - Line 15, Columns (a) through (d) If more than three entries are reported in columns (a) through (d) or on an attachment, edit a "1" in the margin to the right of the third entry. No editing is required if there are three or fewer entries.

# Name of Trustee - Line 16, Column (a)

3.21.19.27.14 (11-15-2016) Name of Trustee - Line 16, Column (a) See IRM 3.21.19.20.1 for editing procedures. Note: If the taxpayer's entry appears on a line other than line 1, edit a line number (e.g., L1) to the left of the filer's information. Exception: Do not edit the name control.

# Address of Trustee - Line 16, Column (b)

3.21.19.27.15 (11-10-2015) Address of Trustee - Line 16, Column (b) See IRM 3.21.19.20.5 through IRM 3.21.19.20.11 for editing procedures. Edit a country code, if present. See IRM 3.21.19.20.12. If the state name is spelled out, do not edit the two-letter state code. Edit the first entry only.

# Trustee Taxpayer Identification Number (TIN) - Line 16, Column (c)

3.21.19.27.16 (11-10-2017) Trustee Taxpayer Identification Number (TIN) - Line 16, Column (c) See IRM 3.21.19.20.3 (4)"If/Then" chart for editing procedures. Note: If the TIN is missing or is not an SSN or ITIN, do not perfect or edit and continue processing the form.

# Trustee Taxpayer Identification Number (TIN) Type - Line 16, Column (c)

3.21.19.27.17 (01-01-2015) Trustee Taxpayer Identification Number (TIN) Type - Line 16, Column (c) See IRM 3.21.19.20.4 for editing procedures. Edit the first SSN/ITIN entered, if present.

# Multiple Trustee Indicator - Line 16, Columns (a) through (c)

3.21.19.27.18 (01-01-2015) Multiple Trustee Indicator - Line 16, Columns (a) through (c) If more than one entry is reported in columns (a) through (c) or on an attachment, edit a "1" in the margin to the right of the first entry. No editing is required if there is no entry or just one entry.

# Name of Other Persons with Trust Powers - Line 17, Column (a)

3.21.19.27.19 (11-15-2016) Name of Other Persons with Trust Powers - Line 17, Column (a) See IRM 3.21.19.20.1 for editing procedures. Note: If the taxpayer's entry appears on a line other than line 1, edit a line number (e.g., L1) to the left of the filer's information. Exception: Do not edit the name control.

# Address of Other Persons with Trust Powers - Line 17, Column (b)

3.21.19.27.20 (01-01-2015) Address of Other Persons with Trust Powers - Line 17, Column (b) See IRM 3.21.19.20.5 through IRM 3.21.19.20.11 for editing procedures. Edit a country code, if present. See IRM 3.21.19.20.12. Edit the first entry only.

# Other Persons with Trust Powers Taxpayer Identification Number (TIN) - Line 17, Column (d)

3.21.19.27.21 (11-10-2017) Other Persons with Trust Powers Taxpayer Identification Number (TIN) - Line 17, Column (d) See IRM 3.21.19.20.3 (4)"If/Then" chart for editing procedures. Note: If the TIN is missing or is not an SSN or ITIN, do not perfect or edit and continue processing the form.

# Other Persons with Trust Powers Taxpayer Identification Number (TIN) Type - Line 17, Column (d)

3.21.19.27.22 (01-01-2015) Other Persons with Trust Powers Taxpayer Identification Number (TIN) Type - Line 17, Column (d) See IRM 3.21.19.20.4 for editing procedures. Edit the first three SSN/ITIN entries, if present.

# Multiple Other Persons with Trust Powers Indicator - Line 17, Columns (a) through (d)

3.21.19.27.23 (01-01-2015) Multiple Other Persons with Trust Powers Indicator - Line 17, Columns (a) through (d) If more than one entry is reported in columns (a) through (d) or on an attachment, edit a "1" in the margin to the right of the first entry. No editing is required if there is no entry or just one entry.

# Schedule C - Qualified Obligations Outstanding in the Current Tax Year

3.21.19.28 (06-14-2017) Schedule C - Qualified Obligations Outstanding in the Current Tax Year Only entries on the first two lines 19a-f require editing. Note: Edit the first two entries. If the taxpayer's entries appear on the second or third line, edit a line number (e.g., L1 or L2), to the left of the filer's information, from the entry to the first and second line. If the information appears on an attachment, edit the first two entries on the attachment to the first two lines. If Line 19 check box is marked "Yes" and Lines 19(a)-19(d) have not been completed, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 15.

# Date of Original Obligation - Line 19, Column (a)

3.21.19.28.1 (11-10-2015) Date of Original Obligation - Line 19, Column (a) Edit the date of original obligation in MMDDYYYY format. See IRM 3.21.19. Note: If the taxpayer does not write a complete date, then perfect the date. If it reads Nov. or Nov. 2025, edit 11012025. If blank or unknown, edit the first day and month of the return tax period (e.g., 01012025). Edit the first two entries only.

# Tax Year Qualified Obligation First Reported - Line 19, Column (b)

3.21.19.28.2 (01-01-2015) Tax Year Qualified Obligation First Reported - Line 19, Column (b) Edit the tax year the qualified obligation was first reported in YYYY format. Edit the first two entries only.

# Multiple Original Obligations Indicator - Line 19, Columns (a) through (f)

3.21.19.28.3 (01-01-2021) Multiple Original Obligations Indicator - Line 19, Columns (a) through (f) If more than two entries are reported in columns (a) through (f) or on an attachment, edit a "1" in the margin to the right of the second entry. No editing is required if there are two or less entries.

# Part II, Lines 20 through 23, U.S. Owner of a Foreign Trust

3.21.19.29 (01-01-2019) Part II, Lines 20 through 23, U.S. Owner of a Foreign Trust Part II must be completed by a U.S. owner of the foreign trust if the filer marked the second check box on Form 3520, Page 1, which says that the filer is an owner of a foreign trust. Note: For tax periods 201812 and prior see IRM 3.21.19.33 . Reminder: Edit the first entry only. If the taxpayer has one entry and it appears on the second or third line, edit a line number (e.g., L1) to the left of the filer's information from the entry to the first line. If the information appears on an attachment, edit the first entry on the attachment to the first line.

# Name of Other Foreign Trust Owner - Line 20, Column (a)

3.21.19.29.1 (11-10-2015) Name of Other Foreign Trust Owner - Line 20, Column (a) Edit from attachments if there is a notation such as see attached, see statement, Statement 1, same as, etc. If blank take no action.

# Address of Other Foreign Trust Owners - Line 20, Column (b)

3.21.19.29.2 (11-10-2015) Address of Other Foreign Trust Owners - Line 20, Column (b) See IRM 3.21.19.9 for editing procedures. Edit a country code, if present. See IRM 3.21.19.20.12. Edit the first entry only.

# Other Foreign Trust Owners Country of Residence - Line 20, Column (c)

3.21.19.29.3 (05-24-2016) Other Foreign Trust Owners Country of Residence - Line 20, Column (c) Edit the country code to the right of the country name for only the first entry. The United States is not a country for purpose of Country Code. Always circle out any references to the United States.

# Other Foreign Trust Owners Taxpayer Identification Number (TIN) - Line 20, Column (d)

3.21.19.29.4 (01-01-2026) Other Foreign Trust Owners Taxpayer Identification Number (TIN) - Line 20, Column (d) See IRM 3.21.19.20.3 (4)"If/Then" table for editing procedures. Caution: This line must be present if the filer entered data on line 20. If the TIN is missing and not found on the return, completely edit the return and route to Entity.

# Other Foreign Trust Owners Taxpayer Identification Number (TIN) Type

3.21.19.29.5 (01-01-2015) Other Foreign Trust Owners Taxpayer Identification Number (TIN) Type Edit the first entry only if the TIN is an SSN or an ITIN. See IRM 3.21.19.20.4.

# Other Foreign Trust Owners Relevant Code Section - Line 20, Column (e)

3.21.19.29.6 (11-10-2015) Other Foreign Trust Owners Relevant Code Section - Line 20, Column (e) Edit from attachments if necessary.

# Multiple Other Foreign Trust Owners Indicator - Line 20, Columns (a) through (e)

3.21.19.29.7 (01-01-2015) Multiple Other Foreign Trust Owners Indicator - Line 20, Columns (a) through (e) If more than one entry is reported in columns (a) through (e) or on an attachment, edit a "1" in the margin to the right of the first entry. No editing is required if there is no entry or just one entry.

# Country Where Foreign Trust was Created - Line 21, Column (a)

3.21.19.29.8 (01-01-2026) Country Where Foreign Trust was Created - Line 21, Column (a) See IRM 3.21.19.20.12 and IRM 3.21.19.24.6 for editing procedures. Edit the country code to the right of the country name or code entered by the filer. If this line is blank and an entry appears in line 6a (Part I) or line 2h (Page 1), edit that country code on Line 21(a). Note: The United States is not a country for purposes of Country Code. Always circle out any references to the United States.

# Country Whose Law Governs the Foreign Trust - Line 21, Column (b)

3.21.19.29.9 (05-24-2016) Country Whose Law Governs the Foreign Trust - Line 21, Column (b) See IRM 3.21.19.20.12 for editing procedures. Edit the country code to the right of the country name or code entered by the filer. If this line is blank and an entry appears in line 6b (Part I) or line 2g (Page 1), edit that country code on Line 21(b). Note: The United States is not a country for purposes of Country Code. Always circle out any references to the United States.

# Date Foreign Trust was Created - Line 21, Column (c)

3.21.19.29.10 (01-01-2019) Date Foreign Trust was Created - Line 21, Column (c) Edit the date the foreign trust was created in MMDDYYYY format. If this line is blank and an entry appears in line 6c (Part I), edit that date on Line 21(c). See IRM 3.21.19. Note: If the taxpayer does not write a complete date, then perfect the date. If it reads Nov. or Nov. 2025, edit 11012025. If blank or unknown, but the taxpayer completed Columns (a) and/or (b), then edit the first day and month of the return tax period (e.g., 01012025).

# Value of Portion of Foreign Trust You Own, Line 23

3.21.19.29.11 (01-01-2026) Value of Portion of Foreign Trust You Own, Line 23 An entry is required on Line 23. If Line 23 reads "None" , "X" the entry and edit a zero "0" on Line 23. Do not correspond when editing zero. If the 3520 is a final or amended return, do not correspond for the value. If Then Line 23 is blank, dash or zero Single page 3, Form 3520-A, Foreign Grantor Trust Owner Statement attached. Line 9 has an entry, enter the amount to line 23 and do not correspond. Line 9 does not have an entry correspond. Edit CCC "U" and mark line 16 on the 3653C CAS. Multiple page 3s, Form 3520-A, Foreign Grantor Trust Owner Statement attached. Add all the line 9's together and enter on line 23. Do not correspond. if all the line 9's are blank correspond. Edit CCC "U" and mark line 16 on the 3653C CAS. No 3520-A, Foreign Grantor Trust Owner Statement attached. Correspond and edit CCC "U" and mark Line 16 on 3653C CAS. Line 23 has an entry Single page 3, Form 3520-A, Foreign Grantor Trust Owner Statement attached. If line 9 is blank edit the amount from Line 23. Do not correspond. If line 9 has an entry continue editing the return. Multiple page 3s, Form 3520-A, Foreign Grantor Trust Owner Statement attached. Continue editing the return. A signed 3520-A with at least pages 1-3 is attached, photocopy 3520-A page 3 and transfer any missing information. See IRM 3.21.19.12

# Part III, Lines 24 through 53, Distributions to a U.S. Person from a Foreign Trust

3.21.19.30 (06-14-2017) Part III, Lines 24 through 53, Distributions to a U.S. Person from a Foreign Trust Part III must be completed if the filer marked the third check box on page 1. Exception: For Tax Year 2015 and prior, if the filer also marked the second check box on page 1, and completed Part II and attached the Foreign Grantor Trust Owner Statement (or similar white paper statement/document), then Part III doesn't need to be completed. However, if completed or partially completed, do not "X" out Part III nor correspond for the missing parts in Part III. Edit Lines 24 through 53 using the following procedures. If the taxpayer's first entry appears on other than the first line, edit a line number (e.g., L1, L2), or edit the entry up to the first or second blank line (may use a single arrow). Taxpayers may attach multiple page 5's. Only edit one page 5 and delete ("X" ) the remainder. If the third check box is marked and Part III is missing, edit CCC "U" and correspond unless the Exception applies. Prepare 3653C CAS, mark Line 26.

# Date of Distribution - Line 24, Column (a)

3.21.19.30.1 (01-01-2020) Date of Distribution - Line 24, Column (a) Edit the Date of Distribution in MMDDYYYY format. See IRM 3.21.19. Note: If the taxpayer does not write a complete date, then perfect the date. If it reads Nov. or Nov. 2025, edit 11012025. If blank or unknown, edit the first day and month of the return tax period (e.g., 01012025). Edit the first three entries only. Note: If the information appears on an attachment, edit the first three entries on the attachment to the first three lines.

# Total Excess of Receipts Over Transfers - Line 24, Column (f) (Total)

3.21.19.30.2 (01-01-2015) Total Excess of Receipts Over Transfers - Line 24, Column (f) (Total) The Total Excess of Receipts Over Transfers is numeric (0-9). If there are amounts in column f leading to a total edit the total line if blank. Note: If the information appears on an attachment, edit the combined "Totals" amount from the attachment to Line 24 Column (f) "Totals" line.

# Multiple Distributions Indicator - Line 24, Columns (a) through (f)

3.21.19.30.3 (01-01-2015) Multiple Distributions Indicator - Line 24, Columns (a) through (f) If more than three entries are reported on Line 24, Columns (a) through (f) or on an attachment, edit a "1" in the margin to the right of the third entry. No editing is required if there are three or fewer entries.

# Date of Original Loan Transaction - Line 25, Column (b)

3.21.19.30.4 (01-01-2021) Date of Original Loan Transaction - Line 25, Column (b) Edit the date of the Fair Market Value FMV of Loan Proceeds in MMDDYYYY format. See IRM 3.21.19. Note: If the taxpayer does not write a complete date, then perfect the date. If it reads Nov. or Nov. 2025, edit 11012025. If blank or unknown, edit the first day and month of the return tax period (e.g., 01012025). Edit the first two entries only. If line 25 is "Yes" and lines 25(a) - 25(g) are blank, then edit CCC "U" and correspond. Prepare 3653C CAS, mark line 17.

# Maximum Term of Repayment of Obligation - Line 25, Column (c)

3.21.19.30.5 (01-01-2015) Maximum Term of Repayment of Obligation - Line 25, Column (c) This is a 12-position field. Edit the date of the Maximum Term of Repayment of Obligation in YYYY format.

# Interest Rate of Obligation - Line 25, Column (d)

3.21.19.30.6 (01-01-2015) Interest Rate of Obligation - Line 25, Column (d) Edit in NNNN format. Valid characters are numeric (0-9) only. Do not edit the decimal since the program places an "implied" decimal in the second position. Edit zeros to fill blank positions as follows: 8.5% = 0850 10.25% = 1025 .9% = 0090

# Amount Treated as Distribution from the Trust - Line 25, Column (g)

3.21.19.30.7 (01-01-2015) Amount Treated as Distribution from the Trust - Line 25, Column (g) The Amount Treated as Distribution from the Trust is numeric (0-9). Note: If the information appears on an attachment, edit the combined "Totals" amount from the attachment to Line 25 Column (g) "Totals" line.

# Multiple Fair Market Value (FMV) of Loan Proceeds Indicator - Line 25, Columns (a) through (g)

3.21.19.30.8 (01-01-2015) Multiple Fair Market Value (FMV) of Loan Proceeds Indicator - Line 25, Columns (a) through (g) If more than two entries are reported on Line 25, Columns (a) through (g) or on an attachment, edit a "1" in the margin to the right of the second entry. No editing is required if there are two or less entries.

# Date of Original Loan Transaction - Line 28, Column (a)

3.21.19.30.9 (01-01-2021) Date of Original Loan Transaction - Line 28, Column (a) Edit the Date of Original Loan Transaction in MMDDYYYY format. See IRM 3.21.19. Note: If the taxpayer does not write a complete date, then perfect the date. If it reads Nov. or Nov. 2025, edit 11012025. If blank or unknown, edit the first day and month of the return tax period (e.g., 01012025). Edit the first two entries only. Note: If the taxpayer has two entries and it appears on the second, third or fourth lines, edit a line number (e.g., L1, L2) to the left of the filer's information or edit up, so the first two lines get transcribed. If the information appears on an attachment, edit the first two entries on the attachment to the first two lines. If line 28 is "Yes" and lines 28(a) - 28(f) are blank, then edit CCC "U" and correspond. Prepare 3653C, mark line 18.

# Tax Year Qualified Obligation First Reported - Line 28, Column (b)

3.21.19.30.10 (01-01-2015) Tax Year Qualified Obligation First Reported - Line 28, Column (b) Edit the year the qualified obligation was first reported in YYYY format. Edit the first two entries only.

# Multiple Original Loan Transactions Indicator - Line 28, Columns (a) through (f)

3.21.19.30.11 (01-01-2021) Multiple Original Loan Transactions Indicator - Line 28, Columns (a) through (f) If more than two entries are reported in columns (a) through (f) or on an attachment, edit a "1" in the margin to the right of the second entry. No editing is required if there are two or less entries.

# Foreign Grantor Trust Beneficiary Statement - Line 29

3.21.19.30.12 (01-01-2022) Foreign Grantor Trust Beneficiary Statement - Line 29 If the response to Question 29 is "Yes" : The remainder of Part III is not required to be completed by the taxpayer. Form 3520-A, Page 5, Foreign Grantor Trust Beneficiary Statement or similar statement must be attached. If Form 3520-A, Page 5 is missing, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 19. If the response to Question 29 is "No" , then: Schedule A must be completed. If Schedule A line 37 is greater than zero, then the taxpayer must also complete Schedule C. If Schedule A or Schedule C is missing or illegible, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 20. If no boxes are marked, no editing is required.

# Foreign Nongrantor Trust Beneficiary Statement - Line 30

3.21.19.30.13 (01-01-2022) Foreign Nongrantor Trust Beneficiary Statement - Line 30 If the response to Question 30 is "Yes" : Schedule A or Schedule B must be completed. If both Schedule A and Schedule B are missing or illegible, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 21. Foreign Nongrantor Trust Beneficiary Statement or similar statement must be attached. Correspond for the statement when it is not present to support line 30. If Schedule A line 37 or Schedule B line 41a is greater than zero, edit CCC "U" and correspond if Schedule C is not completed. Prepare 3653C CAS, mark Line 21. If the response to Question 30 is "No" : Schedule A must be completed. Schedule C must be completed if line 37 is greater than zero. If Schedule A or Schedule C is missing or illegible, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 20. If no boxes are marked, no editing is required.

# Schedule A - Default Calculation of Trust Distributions

3.21.19.30.14 (01-01-2022) Schedule A - Default Calculation of Trust Distributions Schedule A must be completed if the response to Line 29 or 30 is answered "No" .

# Schedule B - Actual Calculation of Trust Distributions

3.21.19.30.15 (01-01-2022) Schedule B - Actual Calculation of Trust Distributions Schedule B may be completed if the filer answered "Yes" to Line 30.

# Schedule C - Calculation of Interest Charge

3.21.19.30.16 (01-01-2022) Schedule C - Calculation of Interest Charge Schedule C must be completed if there is an amount greater than zero on either Line 37 (Sch. A) or 41a (Sch. B). If line 49 has an entry and Form 4970, Tax on Accumulation Distribution of Trusts is not attached, edit CCC "U" and correspond. Prepare 3653C CAS and mark line 27.

# Part IV, Lines 54 through 56, U.S. Recipients of Gifts or Bequests Received During the Current Year from Foreign Persons

3.21.19.31 (01-01-2026) Part IV, Lines 54 through 56, U.S. Recipients of Gifts or Bequests Received During the Current Year from Foreign Persons Part IV, lines 54 through 56, are completed if the fourth check box is marked on page 1. Taxpayers can attach multiple Part IV's but only edit the signed one, delete or "X" the rest. If the fourth check box is marked and all lines 54 - 56 are blank, edit CCC "U" and correspond. Prepare 3653C and mark line 28. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡" ≡ ≡ ≡ ≡

# Line 54 Check box

3.21.19.31.1 (01-01-2019) Line 54 Check box If the filer check box is marked "Yes" : Line 54 columns (a) thru (c) is required. If not present, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 22. Exception: If Line 54 column (b) has the words "No gifts or bequests exceed $5,000," do not correspond, instead circle the "Yes" box and check the "No" check box. If the "No" box is marked, no editing is required.

# Date of Gift or Bequest in Excess of $5,000 - Line 54, Column (a)

3.21.19.31.2 (08-29-2025) Date of Gift or Bequest in Excess of $5,000 - Line 54, Column (a) Edit the date of the gift or bequest in MMDDYYYY format. See IRM 3.21.19. Note: If the taxpayer does not write a complete date, then perfect the date. If it reads Nov. or Nov. 2025, edit 11012025. If blank or unknown, edit the first day and month of the return tax period (e.g., 01012025). Only edit the first two entries of columns (a), (b) and (c). Note: If the taxpayer has two entries and it appears on the second, third or fourth lines, edit a line number (e.g., L1 or L2) to the left of the filer's information or edit up, so the first two lines get transcribed. If the information appears on an attachment, edit the first two entries on the attachment to the first two lines. Edit the first amount listed on the attachment to line 54(c)1, then add all other amounts listed and edit the result to line 54(c)2.

# Fair Market Value (FMV) of Property Received - Line 54, Column (c)

3.21.19.31.3 (08-29-2025) Fair Market Value (FMV) of Property Received - Line 54, Column (c) If there are more than two (2) entries present in column (c), or attachments take the following action: Delete the amount on line 54(c)2. Add all amounts from line 54(c)2, line 54(c)3 and/or attachments, edit the amount to line 54(c)2.

# Multiple Indicator: More than 2 Entries - Line 54, Columns (a) through (c)

3.21.19.31.4 (01-01-2015) Multiple Indicator: More than 2 Entries - Line 54, Columns (a) through (c) If more than two entries are reported in columns (a) through (c) or on an attachment, edit a "1" in the margin to the right of the second entry. No editing is required if there are two or less entries.

# Line 55 Check box

3.21.19.31.5 (06-14-2017) Line 55 Check box If Line 55 Check box is marked "Yes" : Lines 55 columns (a) through (g) are required. If not present, edit CCC "U" and correspond. Prepare 3653C CAS and mark Line 23.

# Date of Gift - Line 55, Column (a)

3.21.19.31.6 (01-01-2019) Date of Gift - Line 55, Column (a) Edit the date of the gift in MMDDYYYY format. See IRM 3.21.19. Note: If the taxpayer does not write a complete date, then perfect the date. If it reads Nov. or Nov. 2025, edit 11012025. If blank or unknown, edit the first day and month of the return tax period (e.g., 01012025). Edit the first two entries only of columns (a) thru (g). Note: If the taxpayer has two entries and it appears on the second, third, or forth lines, edit a line number (e.g., L1 or L2) to the left of the filer's information or edit up, so the first two lines get transcribed. If the information appears on an attachment, edit the first two entries on the attachment to the first two lines.

# Address - Line 55, Column (c)

3.21.19.31.7 (11-10-2015) Address - Line 55, Column (c) Edit a country code, if present. See Document 7475, Section 5. Edit the first two entries only.

# Taxpayer Identification Number (TIN) Type - Line 55, Column (d)

3.21.19.31.8 (11-10-2015) Taxpayer Identification Number (TIN) Type - Line 55, Column (d) The TIN type must be edited if the TIN is an SSN or an ITIN. Valid characters are "0" (zero) and "blank" . If Then If TIN is nine digits other than an EIN Edit a "0" (zero) to the right of the TIN. See Figure 3.21.19-5,

# Multiple Indicator: More than 2 Entries - Line 55, Columns (a) through (g)

3.21.19.31.9 (11-10-2017) Multiple Indicator: More than 2 Entries - Line 55, Columns (a) through (g) If more than two entries are reported in columns (a) through (g) or on an attachment, edit a "1" in the margin to the right of the second entry. No editing is required if there are two or less entries.

# Check box: Foreign Donor a Nominee or Intermediary - Line 56

3.21.19.31.10 (01-01-2019) Check box: Foreign Donor a Nominee or Intermediary - Line 56 If the "No" box is marked, take no action. If "neither box" is marked, take no action.

# ♦Signature♦

3.21.19.32 (01-03-2023) ♦Signature♦ A signature (of a gift recipient, trust manager or trust owner) and jurat are required for all returns except the following: Note: If a signature does not appear on the designated line for the taxpayer's signature, follow the procedures in the "If/Then" table below. Returns prepared under IRC 6020(b). These returns must be signed by a Compliance Function Representative. See IRM 3.21.19.13.3. Returns prepared by Examination, for example Substitute for Return (SFR). Caution: Returns secured by Examination do require a signature and jurat. See IRM 3.21.19.13.3. Dummy returns prepared by IRS. Returns filed under IRC 501(d) (Religious or Apostolic Organization). Correspondence containing a signature and jurat is attached showing that the taxpayer is responding to an IRS letter. Re-entry returns originally filed electronically (E-File). These returns will be identified by the presence of Mod E-File printouts or "Tax Return Print (TRPRT) Do Not Process" in lieu of an actual return. Note: If the TRPRT print says "TRPRT Print Do Not Process" in the top margin, circle the words "Do Not Process" . Do not correspond for a signature on "CII" returns that have Form 13596 attached. See IRM 3.21.19.11.1 Correspondence Imaging Inventory (CII) Returns, for processing instructions. If a signature is missing and: If Then The return is not signed on the line designated for the taxpayer's signature, The jurat is not present on the line designated for the taxpayer's signature (non-standard return), or Only the entity information is present and there are no attachments containing tax data, Correspond using 3653C CAS, mark Line 35. Form 3520, edit CCC "U" and correspond. Prepare 3653C, mark line 36. Form 3520-A edit Action Code "225 or 226" . Leave in batch and continue editing. If the jurat is altered or stricken (crossed-out), it may be a frivolous return. See IRM 3.21.19.13.3.6, Frivolous Arguments for potential frivolous arguments that must be referred to the Ogden Compliance Campus Examination Frivolous Return Program. Accept a "signature declaration" (a signature with jurat obtained through IRS correspondence) if attached to the return. If the "signature declaration" is altered or stricken (crossed out), see IRM 3.21.19.13.3.6, Frivolous Arguments. If the taxpayer responds with a self-prepared "signature declaration" , it must contain the same language as the jurat on the tax return (e.g., "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" ). Since tax examiners are not expected to be handwriting experts, IRC 301.6064-1 of the Regulations allows the IRS to presume that the signature on a return, statement or other document is the true signature of the person who actually signed the document. Note: A check mark or "X" used to designate where the taxpayer should sign the return is not considered a valid signature. If Form 3520 or Form 3520-A are mailed between August 28, 2020, through October 31, 2026, accept a digital signature. Only one correspondence attempt is required for a signature.

# Preparer Signature

3.21.19.32.1 (01-01-2015) Preparer Signature A signature may or may not be present; do not correspond if not present. Do not correspond for a missing signature on any return prepared by a Compliance function. Do not question any signature on the return. Treasury Regulations IRC.301.6064-1 allows the IRS to presume that the signature on the return, statement or other document is the true signature of the person who actually signed the document. A constructive signature e.g., a signature on an accompanying check, letter, (etc.) is not acceptable unless the signature follows a perjury statement containing the same language as the jurat of the tax return.

# Preparer Tax Identification Number (PTIN)

3.21.19.32.2 (01-01-2019) Preparer Tax Identification Number (PTIN) The Preparer's Social Security Number (SSN) or Preparer's Tax Identification (PTIN) is located to the right of the Preparer's Signature at the bottom corner of Form 3520 or Form 3520-A. Reminder: If the return is for 2009 or prior, then the PTIN line will be named "Preparer's SSN or PTIN" . If the entry on the line is an SSN, do not circle it. No action is required on amended returns A valid PTIN begins with the alpha "P" followed by an eight-digit number (e.g., PXXXXXXXX). Circle the SSN/PTIN if it is invalid, all zeros or all nines.

# Preparer Employer Identification Number (EIN)

3.21.19.32.3 (01-01-2023) Preparer Employer Identification Number (EIN) The Firm's EIN is located below the Preparer's PTIN box at the bottom right corner for Form 3520 or Form 3520-A. No action is required on amended returns. The Firm's EIN is a nine digit number. Circle the EIN if all zeros or all nines.

# Form 3520-A, Annual Return of Foreign Trust with a U.S. Owner

3.21.19.33 (01-03-2023) Form 3520-A, Annual Return of Foreign Trust with a U.S. Owner Form 3520-A is processed under Program Code 12320 with the following Master File Tax (MFT) Code and Document Locator Number (DLN) make-up: MFT Code 42, File Location Code 60; Tax Class 3, Doc. Code 82; Form 3520-A is to be filed with the Ogden Submission Processing Campus (OSPC). Form 3520-A is to be transshipped to OSPC if received at another office. Note: If you receive a loose page 3, 4 and/or 5 (Form 3520-A) in your batch work, transship it to OAMC. Prepare and attach Form 3499 to them and address it to OAMC BMF INTL Unit, M/S 6552. The due date for Form 3520-A is the 15th day of the third month following the end of the trust's tax year. This return filing can be a fiscal or calendar year return. An extension to file Form 3520-A is made on Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. Form 3520-A must be filed with an EIN. Form 3520-A is a "Non-Remittance" return. The Program Completion Date (PCD) is 45 days from the due date or received date, whichever is later.

# Processing of Form 3520-A

3.21.19.33.1 (11-10-2017) Processing of Form 3520-A The instructions in the following sections are for processing Tax Year 2020 to current year. For Tax Year 2019 and prior see IRM 3.21.19.40 for editing instructions. Also refer to Job Aid number 6808-001 for renumbering instructions. Reject any Form 3520-A filed for tax period ending December 31, 1999 and prior. Prepare Form 3210, Document Transmittal, and write "ALPHA" in the remarks section of the transmittal. Address the transmittal to "Cycle Control M/S 6725." Attach Form 4227 with explanation "199912 return or prior" to the face of the document and write the same explanation on the first line of Form 3210.

# Form 3520-A, Part I, Lines 1a through 6

3.21.19.34 (01-01-2022) Form 3520-A, Part I, Lines 1a through 6 The entity area of the return identifies the foreign trust as the controlling entity on the Business Master File (BMF). If the trust entity information on Lines 1a - 1h is illegible or not present, correspond with the U.S. owner on Form 3520-A, page 3, Line 6a - 6g. Edit Action Code "211" (for domestic) or "215" (for international), and prepare 3653C CAS, mark Line 29. Note: Refer to page 3 of Form 3520-A Line 6a - 6g U.S. Owner when correspondence is required. If Form 3520-A, page 3, Line 6a - 6g is also illegible or not present, see IRM 3.21.19.37.2 .

# Name of Foreign Trust - Line 1a

3.21.19.34.1 (01-01-2021) Name of Foreign Trust - Line 1a See IRM 3.21.19.20.1. Reminder: Edit the name control.

# Employer Identification Number - Line 1b

3.21.19.34.2 (01-01-2021) Employer Identification Number - Line 1b Line 1b may or may not be present. If present, it must be an EIN. If not present, completely edit the Form 3520-A and send to Entity. If not an EIN, research. If not found, send to Entity for more research and/or assignment of EIN.

# Filer's Address - Line 1c

3.21.19.34.3 (01-01-2015) Filer's Address - Line 1c See IRM 3.21.19.20.5 and IRM 3.21.19.20.6.

# Filer's Date Foreign Trust was Created - Line 1d

3.21.19.34.4 (01-01-2023) Filer's Date Foreign Trust was Created - Line 1d If present, edit the date of distribution in MMDDYYYY format. See IRM 3.21.19. Note: If the taxpayer does not write a complete date, then perfect the date. If it reads Nov. or Nov. 2025, edit 11012025.

# Filer's City - Line 1e

3.21.19.34.5 (01-01-2015) Filer's City - Line 1e See IRM 3.21.19.20.9.

# Filer's State or Province - Line 1f

3.21.19.34.6 (01-01-2021) Filer's State or Province - Line 1f If the state name is spelled out, do not edit the two-letter state code. See IRM 3.21.19.20.10.

# Filer's ZIP Code - Line 1g

3.21.19.34.7 (01-01-2021) Filer's ZIP Code - Line 1g See IRM 3.21.19.20.11.

# Filer's Country - Line 1h

3.21.19.34.8 (01-01-2021) Filer's Country - Line 1h Edit a country code, if present. See IRM 3.21.19.20.12.

# U.S. Agent Appointed - Line 2

3.21.19.34.9 (01-01-2021) U.S. Agent Appointed - Line 2 If Line 2 check box is marked "Yes" , Lines 2a - 2e are not required. Lines 3a - 3g must be completed. If missing, edit action code 211 or 215 and correspond. Prepare 3653C CAS, mark Line 30. If Line 2 check box is marked "No" , filer will complete the check boxes on Lines 2a - 2e.

# U.S. Agent Taxpayer Identification Number (TIN) and TIN Type - Line 3b

3.21.19.34.10 (01-01-2026) U.S. Agent Taxpayer Identification Number (TIN) and TIN Type - Line 3b See IRM 3.21.19.20.3 and IRM 3.21.19.20.4. These instructions also apply to Form 3520-A. Note: If 3a has See Statement or similar statement, edit the U.S. Agents name and TIN from the attachment to line 3a and 3b.

# Trustee Taxpayer Identification Number (TIN) and TIN Type - Line 4b

3.21.19.34.11 (06-14-2017) Trustee Taxpayer Identification Number (TIN) and TIN Type - Line 4b See IRM 3.21.19.20.3 and IRM 3.21.19.20.4. These instructions also apply to Form 3520-A. Note: These lines may or may not be present. If lines 4a - 4g are present, then only edit the TIN Type indicator if the TIN is an SSN or ITIN. Otherwise, leave blank. Note: Refer to page 3 of Form 3520-A question 6a - 6g U.S. Owner when correspondence is required.

# Foreign Grantor Trust Owner Statements, Line 5

3.21.19.34.12 (01-01-2026) Foreign Grantor Trust Owner Statements, Line 5 If line 5 is 0 (zero) or blank, take the following actions: Search the return and count the number of pages 3, Foreign Grantor Trust Owner Statements, attached. Edit the number found to Line 5. If blank and no pages 3, edit "0" (Zero) and correspond using line 32, 34 and line 36 with the following narrative: Information in this letter pertains to (Name of Foreign Trust). (Insert the foreign trust name from Form 3520-A, page 1, Line 1a.)

# Foreign Grantor Trust Beneficiary Statements - Line 6

3.21.19.34.13 (01-01-2023) Foreign Grantor Trust Beneficiary Statements - Line 6 If line 6 is 0 (zero) or blank, take the following actions: Search the return and count the number of pages 5, Foreign Grantor Trust Beneficiary Statements, attached. Edit the number found to Line 6. If blank and no pages 5, edit 0 (Zero).

# ♦Signature♦

3.21.19.35 (01-01-2015) ♦Signature♦ See IRM 3.21.19.32, Signature.

# Preparer's Signature

3.21.19.35.1 (11-10-2017) Preparer's Signature See IRM 3.21.19.32.1, Preparer Signature.

# ♦Preparer Employer Identification Number (EIN) or Preparer Taxpayer Identification Number (PTIN)♦

3.21.19.35.2 (11-10-2017) ♦Preparer Employer Identification Number (EIN) or Preparer Taxpayer Identification Number (PTIN)♦ See IRM 3.21.19.32.2, Preparer Tax Identification Number (PTIN.

# Form 3520-A, Part II, Lines 5a through 17b, Foreign Trust Income Statement

3.21.19.36 (01-01-2022) Form 3520-A, Part II, Lines 5a through 17b, Foreign Trust Income Statement Part II has the income statement information for the foreign trust and Part III the Foreign Trust Balance Sheet. If page 2 is not attached or if page 2, Parts II and III are blank, edit Action Code 211 or 215 and correspond. Prepare 3653C CAS, mark Line 31.

# Distribution to U.S. Owners – Name of Owner - Line 17b(i)

3.21.19.36.1 (06-14-2017) Distribution to U.S. Owners – Name of Owner - Line 17b(i) The entry may or may not be present. If the taxpayer has one entry and it appears on the second row, edit L1 to the left of the filer's information or a RED arrow from the second row to the first row so it can be transcribed by ISRP. Do this for columns 17b(i) through 17b(iv). Note: If the taxpayer lists the information on an attachment, then edit the first item listed on the attachment to the first row of columns 17b(i) through 17b(iv).

# Distribution to U.S. Owners – Taxpayer Identification Number (TIN) and TIN Type - Line 17b(ii)

3.21.19.36.2 (01-01-2020) Distribution to U.S. Owners – Taxpayer Identification Number (TIN) and TIN Type - Line 17b(ii) See IRM 3.21.19.20.3, Filer's Taxpayer Identifying Number (TIN) - page 1 Line 1b (Form 3520) or page 3 Line 6b (Form 3520-A, and IRM 3.21.19.20.4, Filer's Taxpayer Identification Number (TIN) Type - Line 1b. Note: If the TIN is missing or is not an SSN or ITIN, do not perfect or edit.

# Distribution to U.S. Owners – Date of Distribution - Line 17b(iii)

3.21.19.36.3 (11-15-2016) Distribution to U.S. Owners – Date of Distribution - Line 17b(iii) The entry may or may not be present. See IRM 3.21.19.9, General Editing Guidelines.

# Multiple Distributions to U.S. Owner Indicator

3.21.19.36.4 (01-01-2015) Multiple Distributions to U.S. Owner Indicator If more than one entry is reported in columns (i) through (iv) or on an attachment, edit a "1" in the margin to the right of the first entry. No editing is required if there is no entry or just one entry.

# Distribution to U.S. Beneficiary – Name of Beneficiary - Line 17c(i)

3.21.19.36.5 (06-14-2017) Distribution to U.S. Beneficiary – Name of Beneficiary - Line 17c(i) The entry may or may not be present. If the taxpayer has one entry and it appears on the second row, edit L1 to the left of the filer's information. Note: If the taxpayer lists the information on an attachment, then edit the first item listed on the attachment to the first row of columns 17c(i) through 17c(iv).

# Distribution to U.S. Beneficiary Taxpayer Identification Number (TIN) and TIN Type - Line 17c(ii)

3.21.19.36.6 (01-01-2020) Distribution to U.S. Beneficiary Taxpayer Identification Number (TIN) and TIN Type - Line 17c(ii) See IRM 3.21.19.20.3 and IRM 3.21.19.20.4. Edit the TIN Type Indicator "0" to the right of the SSN/ITIN for the first entry only.

# Distribution to U.S. Beneficiary – Date of Distribution - Line 17c(iii)

3.21.19.36.7 (01-01-2020) Distribution to U.S. Beneficiary – Date of Distribution - Line 17c(iii) The entry may or may not be present. See IRM 3.21.19.9, General Editing Guidelines.

# Multiple Distributions to U.S. Beneficiaries Indicator

3.21.19.36.8 (01-01-2015) Multiple Distributions to U.S. Beneficiaries Indicator If more than one entry is reported in columns (i) through (iv) or on an attachment, edit a "1" in the margin to the right of the first entry. No editing is required if there is no entry or just one entry.

# Form 3520-A, Page 3, Foreign Grantor Trust Owner Statement

3.21.19.37 (01-01-2020) Form 3520-A, Page 3, Foreign Grantor Trust Owner Statement The Foreign Grantor Trust Owner Statement has trust owner information that is prepared by the trustee (or the U.S. owner if the U.S. owner is filing a substitute Form 3520-A). The trustee must prepare a separate statement for each U.S. owner of the trust for which a Form 3520-A is being filed. Up to five U.S. owners' information can be transcribed. Example: If multiple page 3 (The Foreign Grantor Owner Statement) are attached, edit the first five (page 3) and leave in sequential order. Edit line 5, lines 6a - 6g, and line 9. If more than five (page 3), "X" the extra pages or sequence as an attachment.

# Tax Year of U.S. Owner Reporting Statement – Line 5

3.21.19.37.1 (01-01-2021) Tax Year of U.S. Owner Reporting Statement – Line 5 Edit the filer's entry in "YYYYMM" format. Valid characters are numeric 0-9. If blank, edit the tax period of the Form 3520-A. Note: If Form 3520-A is a 2022 return, edit 202212. If a Form 3520-A is for a fiscal year return, with a tax period ending September 30, 2022, edit "202209" .

# U.S. Owner Name - Line 6a

3.21.19.37.2 (01-01-2022) U.S. Owner Name - Line 6a No editing is required. If U.S. Owner name and address entries on page 3, Lines 6a - 6g are all blank, or illegible, edit Action Code "211" or "215" , and issue correspondence to U.S. Agent on page 1, Line 3a, or Trustee on page 1, Line 4a. Prepare 3653C CAS, mark Line 32 and Line 36 with the following narrative: Information in this letter pertains to (Name of Foreign Trust). (Insert the foreign trust name from Form 3520-A, page 1, Line 1a.) Exception: If the U.S. Owner, U.S. Agent, and Trustee lines are all blank, you can address correspondence with the Foreign Trust on Form 3520-A, page 1, line 1a.

# U.S. Owner Taxpayer Identification Number (TIN) - Line 6b

3.21.19.37.3 (01-01-2022) U.S. Owner Taxpayer Identification Number (TIN) - Line 6b This is a required field if a name is present on Line 6a. See IRM 3.21.19.20.3. Note: If the taxpayer lists multiple TIN's on Line 6b, circle out all but the first TIN. If missing, completely edit Form 3520-A. Remove from batch and route to Entity for research.

# U.S. Owner Taxpayer Identification Number (TIN) Type - Line 6b

3.21.19.37.4 (01-01-2015) U.S. Owner Taxpayer Identification Number (TIN) Type - Line 6b Editing is required. See IRM 3.21.19.20.4.

# U.S. Owner Address - Line 6c

3.21.19.37.5 (11-15-2016) U.S. Owner Address - Line 6c Editing may be required. See IRM 3.21.19.20.5.

# U.S. Owner City or Town - Line 6d

3.21.19.37.6 (11-15-2016) U.S. Owner City or Town - Line 6d Editing may be required. See IRM 3.21.19.20.9.

# U.S. Owner State or Province - Line 6e

3.21.19.37.7 (11-15-2016) U.S. Owner State or Province - Line 6e Editing may be required. See IRM 3.21.19.20.10.

# U.S. Owner ZIP or Postal Code - Line 6f

3.21.19.37.8 (11-15-2016) U.S. Owner ZIP or Postal Code - Line 6f Editing may be required. See IRM 3.21.19.20.11.

# U.S. Owner Country Code - Line 6g

3.21.19.37.9 (11-15-2016) U.S. Owner Country Code - Line 6g Editing may be required. See IRM 3.21.19.20.12.

# U.S. Owner Portion of Gross Trust Value - Line 9

3.21.19.37.10 (01-01-2021) U.S. Owner Portion of Gross Trust Value - Line 9 An entry must be present on this line unless it is an amended or final return. If the taxpayer does not enter an amount on Line 9, or writes "N/A" or "-" (dash/hyphen), correspond for the amount. Prepare 3653C CAS, mark Line 34 and edit Action Code "211" or "215" . Exception: If Form 3520-A is a final or amended return, then do not correspond for the value of the trust. If the taxpayer enters "None" on line 9, correspond for line 9.

# Distributions to U.S. Owner - Line 10(f) Statement of Foreign Trust Income

3.21.19.37.11 (01-01-2020) Distributions to U.S. Owner - Line 10(f) Statement of Foreign Trust Income If there are entries in Line 10f and the total line does not have an entry, compute and enter.

# Form 3520-A, Page 4, Statement of Foreign Trust Income Attributable to U.S. Owner

3.21.19.38 (01-01-2023) Form 3520-A, Page 4, Statement of Foreign Trust Income Attributable to U.S. Owner Page 4 reports income and expenses from the U.S. owner. Only one page 4 can be processed. If there is a "see attached statement" from the taxpayer, edit any T-lines on page 4 that are blank from the attached statement. Note: If multiple page 4 are attached, edit the first one and leave in sequence order behind page 4. "X" the extra page 4's and leave as attachments, but do not staple .

# Total Income – Line 8

3.21.19.38.1 (01-01-2022) Total Income – Line 8 This is a 12 - position line for which entries may or may not be present. Valid characters are numeric (0-9) and blank. If blank and there are entries on lines 1a, 1b, 2a and 3 through 7, compute and enter.

# Total Expenses - Line 15

3.21.19.38.2 (01-01-2020) Total Expenses - Line 15 This is a 12 - position line for which entries may or may not be present. Valid characters are numeric (0-9) and blank. If blank and there are entries on lines 9-14, compute and enter.

# Form 3520-A, Page 5, Foreign Grantor Trust Beneficiary Statement

3.21.19.39 (01-01-2023) Form 3520-A, Page 5, Foreign Grantor Trust Beneficiary Statement The Foreign Grantor Trust Beneficiary Statement is prepared by the trustee and has trust owner information that is provided to each beneficiary that received a distribution from the trust during the tax year. Note: If multiple page 5's are attached, only edit the first page 5. "X" the extra page 5's and leave as attachments, but do not staple.

# U.S. Beneficiary Taxpayer Identification Number (TIN) - Line 6b

3.21.19.39.1 (01-01-2020) U.S. Beneficiary Taxpayer Identification Number (TIN) - Line 6b This field may or may not be present. If present, see IRM 3.21.19.20.3.

# U.S. Beneficiary Taxpayer Identification Number (TIN) Type - Line 6b

3.21.19.39.2 (01-01-2021) U.S. Beneficiary Taxpayer Identification Number (TIN) Type - Line 6b If Line 6b is an SSN/ITIN, then edit TIN Type Indicator "0" . See IRM 3.21.19.20.4. If lines 6a - 6g has entries and line 7 is blank, correspond. Prepare 3653C CAS, mark line 33 and edit Action Code "211" or "215" .

# Cash Amounts or Fair Market Value (FMV) - Line 7

3.21.19.39.3 (01-01-2019) Cash Amounts or Fair Market Value (FMV) - Line 7 Edit lines 7(a) - 7(f) using the procedures listed below.

# Date of Distribution - Line 7(a)

3.21.19.39.4 (01-01-2019) Date of Distribution - Line 7(a) If present, edit the date of distribution in MMDDYYYY format.

# Excess - Line 7(f)

3.21.19.39.5 (01-01-2020) Excess - Line 7(f) The Excess is numeric (0-9). If there are entries in column (f) and the Total is not filled out, compute and enter.

# Multiple Distributed Property to Beneficiaries

3.21.19.39.6 (01-01-2020) Multiple Distributed Property to Beneficiaries If more than one entry is reported on Line 7, in columns (a) and (b) or on an attachment, edit a "1" in the margin to the right of the second entry of Line 7 column (f). No editing of line 7 column (a) and (b) is required if lines 6a - 6g are not completed.

# Owner of Foreign Trust - Line 9

3.21.19.39.7 (01-01-2019) Owner of Foreign Trust - Line 9 Valid characters are "I" , "P" , and "C" . Edit in the margin to the right of the check boxes on Line 9 as follows: If Then "Individual" check box is marked Edit "I" (i). "Partnership" check box is marked Edit "P" . "Corporation" check box is marked Edit "C" . Multiple boxes are marked or none of the boxes are marked Edit "C" as the default Foreign Trust Owner.

# Prior Year Returns

3.21.19.40 (01-01-2023) Prior Year Returns The instructions provided in this subsection of the manual are for editing Tax Year 2020 and prior year returns. Note: For Tax Year 2020, if the received date is between 04-23-2021 and 07-22-21 edit CCC "R". All of the prior year editing procedures are based on the Tax Year of the return. Tax Years 2020 to 2022 will be edited the same as the current year returns.

# Prior Year Editing Procedures

3.21.19.40.1 (01-01-2023) Prior Year Editing Procedures Follow the current year procedures when no specific instructions are given. Renumber any page numbers or T-lines to agree with the current year form.

# Form 3520, Page 1, Reference ID Number - Line 2b(2)

3.21.19.40.2 (01-01-2023) Form 3520, Page 1, Reference ID Number - Line 2b(2) Field 2b(2) is on TY 2019 and prior. If there is an entry in this field, circle it out. Renumber the rest of the lines to match the current form. (i.e., change line d to e, change e to f, etc.)

# Form 3520, Page 2, Part 1, Continue as Owner after Transfer - Line 10

3.21.19.40.3 (01-01-2023) Form 3520, Page 2, Part 1, Continue as Owner after Transfer - Line 10 The instructions in this subsection only apply to tax periods 201812 and prior. This is a one-position field. If page 2, line 10 marked "Yes" and page 4, part 2 lines 20-23 have not been completed, edit CCC "U" and correspond. Prepare 3653C and mark line 25. If the "No" box is marked, no editing is required.

# Form 3520, Page 3, Does the Loan Still Meet the Criteria of a Qualified Obligation? - Line 19(e)

3.21.19.40.4 (01-01-2023) Form 3520, Page 3, Does the Loan Still Meet the Criteria of a Qualified Obligation? - Line 19(e) Field 19(e) needs to be changed to (f).

# Form 3520, page 4, Does the Loan Still Meet the Criteria of a Qualified Obligation? - Line 28(e)

3.21.19.40.5 (01-01-2023) Form 3520, page 4, Does the Loan Still Meet the Criteria of a Qualified Obligation? - Line 28(e) Field 28(e) needs to be changed to (f). For 2017

# Form 3520-A, Part 1, Reference ID Number - Line 1b(2)

3.21.19.40.6 (01-01-2023) Form 3520-A, Part 1, Reference ID Number - Line 1b(2) Field 1b(2) is on 2019 and prior. If there is an entry in this field, circle it out. Renumber the rest of the lines to match the current form. (i.e., change line d to e, change e to f, etc.)

# Form 3520-A, Part 1, Did the Trust Transfer Any Property - Line 5

3.21.19.40.7 (01-03-2023) Form 3520-A, Part 1, Did the Trust Transfer Any Property - Line 5 On TY 2019 and prior this line was a check box. For 2020 to current year, it is the Foreign Grantor Trust Owner Statements. For TY 2019 and prior cross through line 5 and edit line 6 to be line 5.

# Form 3520-A, 2017 Foreign Grantor Trust Beneficiary Statement - Page 4

3.21.19.40.8 (01-01-2023) Form 3520-A, 2017 Foreign Grantor Trust Beneficiary Statement - Page 4 For TY 2017 and prior, Form 3520-A, page 4's are to be edited in red as Page 5, Foreign Grantor trust Beneficiary Statement. For TY 2017 change line 7 (Description of trust property): Change a (Description of property) to b. Change b (Fair Market Value FMV) to c. For TY 2018, if there are entries leading to a total, compute and enter line 7f Total. For TY 2017 and prior, take no action.

# Form 3520-A, page 3, Service Center Where U.S. Owner Files it's Income Tax Returns - Line 6h

3.21.19.40.9 (01-03-2023) Form 3520-A, page 3, Service Center Where U.S. Owner Files it's Income Tax Returns - Line 6h For TY 2019 and prior cross off this line.

# Form 3520-A, Statement of Foreign Trust Income Attributable to U.S. Owner - Page 3

3.21.19.40.10 (01-03-2023) Form 3520-A, Statement of Foreign Trust Income Attributable to U.S. Owner - Page 3 This is also referred to as Foreign Grantor Trust Owner Statement. For TY 2017 and prior, this is found on the bottom of page 3. Edit in red as page 4. On the Income section: Change line 7 (Other Income) to line 8 Line through the second line 8 On the Expense section: Change line 9a (Foreign taxes) to line 10a Change line 13 (Other expenses) to line 15. This is a T/C line.

# Form 3520-A, Foreign Grantor Trust Beneficiary Statement - Page 4

3.21.19.40.11 (01-03-2023) Form 3520-A, Foreign Grantor Trust Beneficiary Statement - Page 4 For TY 2017 and prior, edit page 4 as page 5 in red. For TY 2017 and prior, change line 7 (Description of Trust Property): Change a (description of Property) to b. Change b (FMV) to e.

# Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts

Exhibit 3.21.19-1 Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts Form 3520 - Page 1Summary: This is an example of a Current Year Form 3520 (Page 1) showing the placement of the edited characters which will be transcribed. A {T} identifies the position of the edited character. A {T} is placed at the top right side of the form title to represent the edited tax period position. Line A. Check appropriate boxes:check box - Initial returncheck box - Final returncheck box - Amended Return{T}Line B. Check box that applies to person filing return:check box Individualcheck box Partnershipcheck box Corporationcheck box Trustcheck box Executor{T}Line C. Check if any excepted specified foreign financial assets are reported on this formcheck box{T}Under Check all applicable boxes:{T} check box (a) You are a U.S. transferor who, directly or indirectly, transferred money or other property during the current tax year to a foreign trust, (b) You held an outstanding obligation of a related foreign trust (or a person related to the trust) issued during the current tax year, that you reported as a "qualified obligation" (defined in the instructions) during the current tax year, or (c) You are the executor of the estate of a U.S. decedent and (1) the decedent made a transfer to a foreign trust by reason of death, (2) the decedent was treated as the owner of any portion of a foreign trust immediately prior to death, or(3) the decedent's estate included any portion of the assets of a foreign trust. Complete all applicable identifying information requested below and Part I of the form and see the instructions for Part I. (Another {T} appears at the end of this row, displaying where the Received Date will be edited).{T} check box You are a U.S. owner of all or any portion of a foreign trust at any time during the tax year. Complete all applicable identifying information requested below and Part III of the form and see the instructions for Part III.{T} check box (a) You are a U.S. person (including a U. S. owner) who, during the current tax year, received a distribution from a foreign trust, or (b) You are a U.S. person who is U.S. owner or beneficiary of a foreign trust 1) made a loan of cash or marketable securities, directly or indirectly, to you or a U.S. person related to you during the current tax year, or 2) provide you or a U.S. person related to you with the uncompensated use of trust property. Complete all applicable identifying information requested below and Part III of the form and see the instructions for Part III.{T} check box You are a U.S. person who, during the current tax year, received certain gifts or bequests from a foreign person. Complete all applicable identifying information requested below and Part IV of the form.Line 11a. Name of U.S. person(s) with respect to whom this Form 3520 is being filed (see instructions): field has {T Underline Name Control TC013 - 1st Name Line Change}b. Taxpayer identification number (TIN): field has {T}c. Number, street, and room or suite no. If a P.O. box, see instructions: field has {T TC016 -2nd Name Line Change / Address Change}d. Spouse's TIN: field has {T}e. City or town: field has {T}f. State or province: field has {T}g. ZIP or foreign postal code: {T} U.S. ONLYh. Country: field has {T}i. If you are filing with your spouse a current-year joint income tax return and a joint Form 3520, check this box. {T}j. If an automatic 2-month extension applies for the U.S. person's tax return, check this box and attach statement. {T}k. If an extension was requested for the tax return, check this box {T} and enter the form number of the tax return to be filed. {T}Line 22a. Name of foreign trust (if applicable): field has {T}b. Employer identification number (EIN), if any: field has {T}c. Number, street, and room or suite no. If a P.O. box, see instructions: field has {T}d. Date foreign trust was created. {T}e. City or town: field has {T}f. State or province: field has {T}g. ZIP or foreign postal code: field has {T} U.S. ONLYh. Country: field has {T}Line 33. Did the foreign trust appoint a U.S. agent (defined in the instructions) who can provide the IRS with all relevant trust information?check box Yescheck box NoA {T} appears to the right of the No check box.If Yes, complete lines 3a through 3g. If No, and you must complete Part I, complete lines 15 through 18.a. Name of U.S. agent: field has {T}b. TIN, if any: field has {T}c. Number, street, and room or suite no. If a P.O. box, see instructions: field has {T}d. City or town: field has {T}e. State or province: field has {T}f. ZIP or postal code: field has {T} U.S. ONLYg. Country: field has {T}Line 44a. Name of U.S. decedent (see instructions): field has {T}b. Address: field has {T}c. TIN of decedent: field has {T}d. Date of death: field has {T}e. EIN of estate: field has {T}f. Check applicable box. check box: field has {T} - U.S. decedent made transfer to a foreign trust by reason of death.check box: field has {T} - U.S. decedent treated as owner of foreign trust immediately prior to death.check box: field has {T} - Assets of foreign trust were included in estate of U.S. decedent. Please click here for the text description of the image. Form 3520, Page 2Summary: This is an example of a current year Form 3520 (Page 2) showing the placement of the edited characters which will be transcribed. A {T} identifies the position of the edited character. Under Part I - Transfers by U.S. Persons to a Foreign Trust During the Current Tax YearLine 55a. Name of trust creator: field has {T}b. Address: field has {T}c. TIN, if any: field has {T}Line 66a. Country code of country where trust was created: field has {T}b. Country code of country whose law governs the trust: field has {T}c. Date trust was created: field has {T}Line 77a. Will any person (other than the U.S. transferor or the foreign trust) be treated as the owner of the transferred assets after the transfer? check box Yes, No.b(i). Name of foreign trust owner: field has {T}b(ii). Address: field has {T}b(iii). Country of residence: field has {T}b(iv). TIN, if any: field has {T}b(v). Relevant code section: field has {T}a more than 1 indicator is edited in the far right margin after Line 7b(v): field has {T}Line 88. Was the transfer a completed gift or bequest? If Yes, see instructions: check box Yes, check box No. {T}Line 99a. Now or at any time in the future, can any part of the income or corpus of the trust benefit any U.S. beneficiary? check box Yes, check box No. {T}9b. If No, could the trust be revised or amended to benefit a U.S. beneficiary? check box Yes, check box No. {T}Line 10Reserved for future useLine 1111a. During the current tax year, did you transfer property (including cash) to a related foreign trust in exchange for an obligation of the trust or an obligation of a person related to the trust? see instructions. check box Yes, check box No. {T}If Yes, complete the rest of Schedule A, as applicable. If No, go to Schedule B.11b. Were any of the obligations you received (with respect to a transfer described in line 11a above) qualified obligations? check box Yes, check box No. {T}If Yes, complete the rest of Schedule A and attach a copy of each loan document entered with respect to each qualified obligation reported on line 11(b). If these documents have been attached to a Form 3520 filed within the previous 3 years, attach only relevant updates.If No, go to Schedule B.The next fields to be transcribed are four columns numbered with a lower case Roman numeral. Each column has three lines that are transcribed. If more than three appear, then a Multiple indicator is entered at the end of the last row. The columns are:Column (i) Date of Transfer giving rise to obligation is the title. {T}Column (ii) Maximum term is the title. {T}Column (iii) Yield to Maturity is the title. {T}Column (iv) FMV of obligation is the title. {T}Line 1212. With respect to each qualified obligation you reported on line 11b: Do you agree to extend the period of assessment of any income or transfer tax attributable to the transfer, and any consequential income tax changes for each year that the obligation is outstanding, to a date 3 years after the maturity date of the obligation? check box Yes, check box No {T}.Under Schedule B - Gratuitous Transfers (see instructions):Line 1313. During the current tax year, did you make any transfers (directly or indirectly) to the trust and receive less than FMV, or no consideration at all, for the property transferred? check box Yes, check box No. {T}If Yes, complete columns (a) through (i) below and the rest of Schedule B, as applicable. When completing columns (a) through (i) with respect to each nonqualified obligation, enter -0- in column (h).If No, go to Schedule C.The next fields to be transcribed are 9 columns identified with a lower case letter. Each column has three lines but only two are transcribed. If more than two appear, then a multiple indicator is entered at the end of the second row. The columns are:Column (a) Date of Transfer is the title. {T}Column (b) Description of property transferred is the title. {T}Column (c) FMV of property transferred is the title {T}Column (d) U.S. adjusted basis of property transferred is the title. {T}Column (e) Gain recognized at time of transfer, if any is the title. {T}Column (f) Excess, if any, of column (c) over the sum of columns (d) and (e) is the title {T} and the last column row has the letters {T/C} to indicate Total Computed which means the computer will auto calculate. Column (g) Description of property received, if any is the title. {T}Column (h) FMV of property received is the title. {T}Column (i) Excess of column (c) over column (h) is the title) {T} and the last column row has the letters {T/C} to indicate Total Computed which means the computer will auto calculate. Line 1414. If you have a sale of loan document in connection with a transfer reported on line 13, complete 14a through 14c and attach the relevant document(s). If these documents have been attached to a Form 3520 filed within the previous 3 years, attach only relevant updates.Are you attaching a copy of any of the following?a. Sale document? check box Yes, check box No, check box Attached Previously, Year Attached: field has {T}.b. Loan document? check box Yes, check box No, check box Attached Previously, Year Attached: field has {T.}c. Subsequent variances to original sale or loan documents? check box Yes, check box No, check box Attached Previously, Year Attached: field has {T}. Please click here for the text description of the image. Form 3520, Page 3Summary: This is an example of page 3 of a current year Form 3520 showing the placement of the edited characters which will be transcribed. A {T} identifies the position of the edited character. Under Part I, Schedule B - Gratuitous Transfers (Continued):Line 15There are four columns numbered with a lower case letter. Each column has four lines. The first three lines are transcribed. If more than three appear, then a Multiple indicator is entered at the end of the third row. The columns are:Column (a) Name of beneficiary is the title. {T}Column (b) Address of beneficiary is the title. {T}Column (c) U.S. beneficiary? is the title, and the column is divided in half with the left side a Yes column and the right side a No column. {T}Column (d) TIN, if any is the title. {T}Line 16There are three columns identified with a lower case letter. Each column has four lines. The first line is transcribed. If more than one line appears, then a Multiple indicator is entered at the end of the first row. The columns are:Column (a) Name of trustee is the title. {T}Column (b) Address of trustee is the title. {T} Column (c) TIN, if any is the title. {T}Line 17There are four columns identified with a lower case letter. Each column has four lines. The first line is transcribed. The columns are:Column (a) Name of other persons with trust powers is the title. {T}Column (b) Address of other persons with trust powers is the title. {T}Column (c) Description of powers is the title. {T}Column (d) TIN, if any is the title. {T}Line 1818. If you checked No on line 3, you must attach a copy of all trust documents as indicated below. If these documents have been attached to a Form 3520-A or Form 3520 filed within the previous 3 years, attach only relevant updates.Line 18a through fAre you attaching a copy of any of the following?: stated above the following lines.a. Summary of all written and oral agreements and understandings relating to the trust. check box Yes, check box No, check box Attached Previously, Year Attached: field has {T}.b. Trust instrument. check box Yes, check box No, check box Attached Previously, Year Attached: field has {T}.c. Memoranda or letters of wishes. check box Yes, check box No, check box Attached Previously, Year Attached: field has {T}.d. Subsequent variances to original trust documents. check box Yes, check box No, check box Attached Previously, Year Attached: field has {T}.e. Trust financial statements. check box Yes, check box No, check box Attached Previously, Year Attached: field has {T}.f. Organizational chart and other trust documents. check box Yes, check box No, check box Attached Previously, Year Attached: field has {T}.Under: Part I. Schedule C - Qualified Obligations Outstanding in the Current Tax Year (see instructions): Line 1919. Did you, at any time during your tax year, hold an outstanding obligation of a related foreign trust (or a person related to the trust) that you reported as a qualified obligation in the current tax year? check box Yes check box No {T}If Yes, complete columns (a) through (f) below for each obligation.The next fields to be transcribed are 5 columns numbered with a lower case letter. Each column has 3 lines. The first two lines are transcribed, and each have a {T} present in the column identifying it for transcription. They are:Column (a) Date of original obligation is the title. {T}Column (b) Tax year qualified obligation first reported is the title. {T}Column (c) Amount of principal payments made during your tax year is the title. {T}Column (d) Amount of Interest payments made during your tax year is the title. {T}Column (e) Balance of the outstanding obligation at the end of the tax year is the title.Column (f) Does the obligation still meet the criteria for a qualified obligation is the title. This column is divided into a Yes (on the left) and No (on the right). {T} Please click here for the text description of the image. Form 3520, Page 4Summary: This is an example of page 4 of a current year Form 3520 showing the placement of the edited characters which will be transcribed. A {T} identifies the position of the edited character. The page begins with Part II, U.S. Owner of a Foreign Trust (see instructions): Line 20There are five columns identified with a lower case letter. Each column has three lines. The first line is transcribed. If more than one line is present, then a multiple indicator is entered at the end of the first row, where the {T} appears. The columns with a {T} are for transcription, and they are:Column (a) Name of other foreign trust owners, if any is the title. {T}Column (b) Address is the title. {T}Column (c) Country of tax residence is the title. {T}Column (d) TIN, if any is the title. {T}Column (e) Relevant Code section is the title. {T}Line 21There are three columns identified with a lower case letter. Each column has 1 line. The columns with a {T} are for transcription, and they are:Column (a) Country code of country where foreign trust was created is the title. {T}Column (b) Country code of country whose law governs the foreign trust is the title. {T}Column (c) Date foreign trust was created is the title. {T}Line 22Did the foreign trust file Form 3520-A for the current year? check box Yes, check box No. {T}If Yes, attach the Foreign Grantor Trust Owner Statement you received from the foreign trust.If No, to the best of your ability, complete and attach a substitute Form 3520-A for the foreign trust. See instructions for information on penalties for failing to complete and attach a substitute Form 3520-A.Line 23Enter the gross value of the portion of the foreign trust that you are treated as owning at the end of your tax year. {T}Under: Part III Distributions to a U.S. Person from a Foreign Trust During the Current Tax Year (see instructions)Line 24, Cash amounts or FMV of property received, directly or indirectly, during the current tax year, from the foreign trust (exclude loans included on line 25).There are six columns identified with a lower case letter. Each column has eight lines. The first two lines are transcribed. If more than two lines are present, then a multiple indicator is entered at the end of the third row, where the {T} appears. The columns with a {T} are for transcription, and they are:Column (a) Date of Distribution is the title. {T}Column (b) Description of property received is the title. {T}Column (c) FMV of property received (determined on date of distribution) is the title. {T}Column (d) Description of property transferred, if any is the title. {T}Column (e) FMV of property transferred is the title. {T}Column (f) Excess of column (c) over column (e). {T}{T} {multiple indicator}Line 25During your current tax year, did you (or a person related to you) receive a loan or uncompensated use of trust property from a related foreign trust (including an extension of credit upon the purchase of property from the trust)? check box Yes, check box No. {T}If Yes, complete columns (a) through (g) below for each such loan or use of trust property. NOTE: See instructions for more information, including how to complete columns (a) through (g) for use of trust property.There are seven columns identified with a lower case letter. Each column has three lines. The first two lines are transcribed and each have a T present in the column identifying it for transcription. The columns are:Column (a) FMV of loan proceeds of property is the title. $ Only {T}Column (b) Date of original transaction is the title. {T}Column (c) Maximum term of repayment of obligation is the title. {T}Column (d) Interest rate of obligation is the title. {T}Column (e) Is the obligation a qualified obligation is the title. This column is divided into a Yes (on the left) and No (on the right). {T}Column (f) FMV of qualified obligation is the title. $ Only {T}Column (g) Amount treated as distribution from the trust (subtract column (f) from column (a)). {T}{T} {multiple indicator}Total {T}Line 26With respect to each obligation you reported as a qualified obligation on line 25: Do you agree to extend the period of assessment of any income or transfer tax attributable to the transaction, and any consequential income tax changes for each year that the obligation is outstanding, to a date 3 years after the maturity date of the obligation? check box Yes, check box No. {T}Note: You have the right to refuse to extend the period of limitations of limit this extension to a mutually agreed-upon issue(s) or mutually agreed-upon period of time. Generally, if you reuse to extend the period of limitations with respect to an obligation that you reported as a qualified obligation on line 25, then such obligation is not a qualified obligation and yo cannot check yes in column (e) of line 25.Line 27Total distributions received during your current tax year. Add line 24, column (f), and line 25, column (g). {T}Line 28Did the trust, at any time during the current tax year, hold an outstanding obligation of yours (or a person related to you) that you reported as a qualified obligation? check box Yes check box No {T}If Yes, complete columns (a) through (e) below for each obligation.There are five columns identified with a lower case letter. Each column has four lines. The first two lines are transcribed. If more than two lines are present, then a multiple indicator is entered at the end of the second row, where the {T} appears. The columns with a {T} are:Column (a) Date of original loan transaction is the title. {T} Column (b) Tax year qualified obligation first reported is the title. {T}Column (c) Amount of principal payments made during the your year is the title. {T}Column (d) Amount of interest payments made during your tax year is the title. {T}Column (e) Balance of the outstanding obligation at the end of the tax year is the title.Column (f) Does the loan still meet the criteria of a qualified obligation is the title. This column is divided into a Yes (on the left) and No (on the right). {T} Please click here for the text description of the image. Form 3520, Page 5Summary: This is an example of page 5 of a current year Form 3520 showing the placement of the edited characters which will be transcribed. A {T} identifies the position of the edited character The page begins with: Part III Distributions to a U.S. Person from a Foreign Trust During the Current Tax Year (Continued).Line 29, Did you receive a Foreign Grantor Trust Beneficiary Statement from the foreign trust with respect to a distribution? check box Yes, check box No, check box N/A. {T}If Yes, attach the statement and do not complete the remainder of Part III with respect to that distribution.If No, complete Schedule A with respect to that distribution. Also, complete Schedule C if you enter an amount greater than zero on line 37.Line 30, Did you receive a Foreign Nongrantor Trust Beneficiary Statement from the foreign trust with respect to a distribution? check box Yes, check box No, check box N/A. {T}If Yes, attach the statement and complete either Schedule A or Schedule B below (see instructions). Also, complete Schedule C if you enter an amount greater than zero on line 37 or line 41a.If No, complete Schedule A with respect to that distribution. Also, complete Schedule C if you enter an amount greater than zero on line 37.Under Schedule A - Default Calculation of Trust Distributions (see page 7 of instructions):Line 31, Enter amount from line 27: field has {T}.Line 32, Number of years the trust has been a foreign trust: field has {T}.Line 33, Enter total distributions received from the foreign trust during the 3 preceding tax years (or during the number of years the trust has been a foreign trust, if fewer than 3): field has {T}.Line 34, Multiply line 33 by 1.25.Line 35, Average distribution. Divide line 34 by 3 (or the number of years the trust has been a foreign trust, if fewer than 3) and enter the result: field has {T}.Line 36, Amount treated as ordinary income earned in the current year. Enter the smaller of line 31 or line 35.Line 37, Amount treated as accumulation distribution. Subtract line 36 from line 31. If 0, do not complete the rest of Part III: field has {T}.Line 38, Applicable number of years of trust. Divide line 32 by 2 and enter the result here: field has {T}.Under Schedule B - Actual Calculation of Trust Distributions (see of instructions): field has {T}Line 39, Enter amount from line 27: field has {T}.Line 40a, Amount treated as ordinary income in the current tax year: field has {T}.Line 40b, Qualified dividends: field has {T}.Line 41a, Amount treated as accumulation distribution. If -0-, do not complete Schedule C, Part III: field has {T}.Line 41b, Amount of line 41a that is tax-exempt: field has {T}.Line 42a, Amount treated as net short-term capital gain in the current tax year: field has {T}.Line 42b, Amount treated as net long-term capital gain in the current tax year: field has {T}.Line 42c, 28% rate gain: field has {T}.Line 42d, Unrecaptured section 1250 gain: field has {T}.Line 43, Amount treated as distribution from trust corpus: field has {T}.Line 44, Enter any other distributed amount received from the foreign trust not included on lines 40a, 41a, 42a, 42b, and 43 (attach explanation): field has {T}.Line 45, Amount of foreign trust's aggregate undistributed net income: field has {T}.Line 46, Amount of foreign trust's weighted undistributed net income: field has {T}.Line 47, Applicable number of years of trust. Divide line 46 by line 45 and enter here: field has {T}.Under Schedule C - Calculation of Interest Charge (see instructions):Line 48, Enter accumulation distribution from line 37 or 41a, as applicable: field has {T}.Line 49, Enter tax on total accumulation distribution from line 28 of Form 4970 (attach Form 4970 - see instructions): field has {T}.Line 50, Enter applicable number of years of foreign trust from line 38 or 47, as applicable (round to nearest half-year): field has {T}.Line 51, Combined interest rate imposed on the total accumulation distribution (see instructions): field has {T}.Line 52, Interest charge. Multiply the amount on line 49 by the combined interest rate on line 51: field has {T}.Line 53, Tax attributable to accumulation distributions. Add lines 49 and 52. Enter here and as more tax on your income tax return: field has {T}. Please click here for the text description of the image. Form 3520, Page 6Summary: This is an example of page 6 of a current year Form 3520 showing the placement of the edited characters which will be transcribed. A {T} identifies the position of the edited character. The page begins with Part IV U.S. Recipients of Gifts or Bequests Received During the Current Tax Year from Foreign Persons (see instructions):Line 54During your current tax year, did you receive more than $100,000 that you treated as gifts or bequests from a nonresident alien (including a distribution received from a domestic trust treated as owned by a foreign person) or a foreign estate? See instructions for special rules about related donors. check box YES, check box No {T}. If Yes, complete columns (a) through (c) with respect to each such gift or bequest in excess of $5,000. If more space is needed, attach schedule.There are three columns identified with a lower case letter. Each column has three lines. The first two lines are transcribed. If more than two lines are present, then a multiple indicator is entered at the end of the second row: this is where the {T} appears. The columns with a {T} are:Column (a) Date of gift or bequest is the title. {T}Column (b) Description of property received is the title. {T}Column (c) FMV of property received is the title. {T}{T} {multiple indicator}Line 55During your current tax year, did you receive amounts from a foreign corporation or a foreign partnership that you treated as gifts in excess of the amount provided in the instructions? See instructions about related donors:check box Yes, check box No {T}.If Yes complete columns (a) through (g) with respect to each such gift. If more space is needed, attach a statement.There are four columns identified with a lower case letter. Each column has four lines. The first two lines are transcribed. The columns with a {T} are:Column (a) Date of gift is the title. {T}Column (b) Name of foreign donor is the title. {T}Column (c) Address of foreign donor is the title. {T}Column (d) TIN, if any is the title. {T}There are three columns identified with a lower case letter. Each column has four lines. The first two lines are transcribed. If more than two lines are present, then a multiple indicator is entered at the end of the second row: this is where the {T} appears. The columns with a {T} are:Column (e) Check the box that applies to the foreign donor is the title. This column is divided into two columns. The left column is sub-titled Corporation, and the right column is sub-titled Partnership. {T}Column (f) Description of property received is the title. {T}Column (g) FMV of property received is the title. {T}{T} {multiple indicator}Line 56Do you have any reason to believe that the foreign donor, in making any gift or bequest described in lines 54 and 55, was acting as a nominee or intermediary for any other person? If Yes, see instructions. check box Yes, check box No {T}.Sign HereBelow the Jurat statement, there are lines for taxpayer and preparer to complete:Signature: field has {T}. Title. Date.Firms's name. Firms' EIN: field has {T}.Firm's address. Phone no: field has {T}. Please click here for the text description of the image.

# ♦U.S. Possessions ZIP Codes♦

Exhibit 3.21.19-2 ♦U.S. Possessions ZIP Codes♦ American Samoa (AS) City ZIP Code City ZIP Code Faga'itua 96799 Olosega Manua' 96799 Leone 96799 Pago Pago 96799 Federated States of Micronesia (FM) City ZIP Code City ZIP Code Chuuk 96942 Pohnpei 96941 Kosrae 96944 Yap 96943 Guam (GU) City ZIP Code City ZIP Code Agana 96910 Tamuning 96931 Inarajan 96917 Umatac 96915 Merizo 96916 Yona 96915 Marshall Islands (MH) City ZIP Code City ZIP Code Ebeye 96970 Majuro 96960 Northern Mariana Islands (MP) City ZIP Code City ZIP Code Capitol Hill 96950 Saipan 96950 Rota 96951 Tinian 96952 Palau (PW) City ZIP Code City ZIP Code Koror 96940 Palau 96940 Puerto Rico (PR) City ZIP Code City ZIP Code Adjuntas 00601 La Plata 00786 Aguada 00602 Lares 00669 Aguadilla 00603 Las Marias 00670 Aguas Buenas 00703 Las Piedras 00771 Aguirre 00704 Levittown 00950 Aibonito 00705 Loiza 00772 Anasco 00610 Loiza Street Station 00936 Angeles 00611 Luquillo 00773 Arecibo 00612 Manati 00674 Arroyo 00714 Maricao 00606 Bajadero 00616 Maunabo 00707 Barceloneta 00617 Mayaguez 00680 Barranquitas 00794 Mercedita 00715 Barrio Obrero Station 00935 Minillas Center 00940 Bayamon 00956 Moca 00676 Boqueron 00622 Morovis 00687 Cabo Rojo 00623 Naguabo 00718 Caguas 00725 Naranjito 00719 Camuy 00627 Orocovis 00720 Canovanas 00729 Palmer 00721 Caparra Heights 00920 - 00922 Patillas 00723 Carolina 00979 - 00987 Penuelas 00624 Catano 00962 Ponce 00731 Cayey 00736 Puerta de Tierra 00906 Ceiba 00735 Puerta Real 00740 Cerro Gordo 00754 Punta Santiago 00741 Ciales 00638 Quebradillas 00678 Cidra 00739 Rincon 00677 Coamo 00679 Rio Blanco 00744 Comerio 00782 Rio Grande 00745 Corozal 00783 Rio Piedras 00925,00927, 00928 Coto Laurel 00780 Rosario 00636 Culebra 00775 Sabana Grande 00637 Dorado 00646 Sabana Hoyos 00688 Ensenada 00647 Sabana Seca 00952 Esperanza 00765 Saint Just 00978 Fajardo 00738 Salinas 00751 Fernandez Juncos 00909-00910 San Antonio 00690 Florida 00650 San Francisco 00927 Fort Buchanan 00934 San German 00683 Garrachales 00652 San Juan 00936 Guanica 00653 San Lorenzo 00754 Guayama 00784 San Sebastian 00685 Guayanilla 00656 Santa Isabel 00757 Guaynabo 00965-00971 Santurce 00907- 00908 Gurabo 00778 Toa Alta 00953 Hatillo 00660 Toa Baja 00949 Hato Rey 00917-00919 Trujillo Alto 00976 Hormigueros 00660 University 00936 Humacao 00791 Utuado 00641 Isabela 00662 Vega Alta 00692 Jayuya 00664 Vega Baja (box 1 - 9049) 00694 Juana Diaz 00795 Vieques 00765 Juncos 00777 Villalba 00766 La Cumbre 00926 Yabucoa 00767 Lajas 00667 Yauco 00698 Virgin Islands - (VI - Entity Section) (VQ - Other than Entity Section) City ZIP Code City ZIP Code Charlotte Amalie 00802 Saint Croix 00820 Christiansted 00820 Saint John 00830 Cruz Bay 00830 Saint Thomas 00805 Downtown 00840 Sunny Isle 00850 Frederiksted 00840 Veterans Annex 00820 Kingshill 00850

# Computer Condition Codes

Exhibit 3.21.19-3 Computer Condition Codes CCC Definition 3 No Reply Correspondence 4 Prepared under IRC 6020(b) 5 Extension requested on Form 1040 per Form 3520, Line 1k C Initiate CP 223 to PAM for civil penalty assessment under IRC 6677 F Final Return G Amended Return I Initial Return N Bypass EIN requirement. Route to Entity and edit only when instructed R Suspend initiation of CP 223 notice U Unprocessable Return - Form 3520 W Return cleared by Statute Control - 3520-A Y Short Period Return - 3520-A

# Form 3520-A, Annual Information Return of Foreign Trust with a U.S. Owner

Exhibit 3.21.19-4 Form 3520-A, Annual Information Return of Foreign Trust with a U.S. Owner Form 3520-A, Page 1Summary: This is an example of a current year Form 3520-A, Page 1 showing the placement of the edited characters which will be transcribed. A {T} identifies the position of the edited character. A {T} appears in the top right side of the page to indicate the location of the edited tax period. Annual Information Return of Foreign Trust with a U.S. Owner {T}Line 1a - Name of foreign trust: {T}.Line 1b - Employer identification number (EIN): field has {T}.Line 1c - Number, street, and room or suite no. If a P.O. box, see instructions: field has {T}.Line 1d - Date foreign trust was created: field has {T}.Line 1e - City or town: field has {T}.Line 1f - State or province: field has {T}.Line 1g - ZIP or foreign postal code: field has {T}.Line 1h - Country: field has {T}.Line 2 - Did the foreign trust appoint a U.S. agent (defined in the instructions) who can provide the I.R.S. with all relevant trust information? check box Yes, check box No: field has a {T}. {T} CCC {edited below line 2a}.{T} Received Date {edited to the right of Line 2e}.Line 3a - Name of U.S. agent: field has {T}.Line 3b - Taxpayer identification number (TIN): field has {T}.To the right of Line 3b, margin has {T}.Line 4a - Name of trustee: field has {T}.Line 4b - TIN, if any: field has {T}.To the right of Line 4b, margin has {T}.Line 5 - Foreign Grantor Trust Owner Statements: field has {T}. See instructions for TY 2019 and prior editing.Line 6 - Foreign Grantor Trust Beneficiary Statements: field has {T} See instructions for TY 2019 and prior editing. Under Trustee's Signature or U.S. Owner's:Trustee's Signature or U.S. Owner's: field has {T}Preparer PTIN: field has {T}Preparer Use Only, Firm's EIN: field has {T}.Phone no: field has {T}.{T} Action Codes {edited at the bottom of the page} Please click here for the text description of the image. Form 3520-A, Page 2Summary: This is an example of page 2 of Form 3520-A showing the placement of the edited characters which will be transcribed. A {T} identifies the position of the edited character. Under Part II, Foreign Trust Income StatementIn the Income column:Line 5 - Capital gains:Line 5a - Net short-term capital gain (loss): field has {T}. Line 5b - Net long-term capital gain (loss): field has {T}.Line 6 - Ordinary gains (losses): field has {T}.Line 8 - Total income (add lines 1 through 7): field has {T}.In the Expenses column:Line 15 - Total expenses (add lines 9 through 14): field has {T}.Line 16 - Net income (loss) (subtract line 15 from line 8): field has {T}.Line 17a - Enter the fair market value (FMV) of total distributions from the trust to all persons, whether U.S. or foreign: field has {T}Line 17b - Distributions to U.S. owners:There are four columns numbered with a lower case Roman numeral. Each column has two lines. The first line is transcribed. If more than one appears, then a multiple indicator is entered at the end of the second row. The columns are:Column (i) Name of owner: field has {T}.Column (ii) Identification number: field has {T}.Column (iii) Date of distribution: field has {T}.Column (iv) FMV: field has {T}.To the right of Column (iv): margin has {T}.Line 17c - Distributions to U.S. beneficiaries:Column (i) Name of beneficiary: field has {T}.Column (ii) Identification number: field has {T}.Column (iii) Date of distribution: field has {T}.Column (iv) FMV: field has {T}.To the right of Column (IV): margin has {T}.Under Part III, Foreign Trust Balance SheetLine 1 - Cash: Beginning of Tax Year (b) Total: field has {T}.End of Tax Year (d) Total: field has {T}.Line 11 - Total assets: Beginning of Tax Year (b) Total: field has {T}.End of Tax Year (d) Total: field has {T}.Line 20 - Total net worth (add lines 17 through 19): Beginning of Tax Year (b) Total: field has {T}.End of Tax Year (d) Total: field has {T}.Line 21 - Total liabilities and net worth (add lines 16 and 20): Beginning of Tax Year (b) Total: field has {T}.End of Tax Year (d) Total: field has {T}. Please click here for the text description of the image. Form 3520-A, Page 3Foreign Grantor Trust Owner StatementSummary: This is an example of page 3 of Form 3520-A showing the placement of the edited characters which will be transcribed. A {T} identifies the position of the edited character.Under Foreign Grantor Trust Owner Statement:Line 5 - The tax year of the owner of the foreign trust to which this statement relates: field has {T}.Line 6a - Name of U.S. owner: field has {T}.Line 6b - Identification number: field has {T}.Line 6c - Number, street, and room or suite no. (if a P.O. Box, see instructions): field has {T}.Line 6d - City or town: field has {T}.Line 6e - State or province: field has {T}.Line 6f - ZIP or postal code: field has {T}.Line 6g - Country: field has {T}.Line 9 - Gross value of the portion of the trust treated as owned by the U.S. owner $: field has {T} Please click here for the text description of the image. Form 3520-A, Page 42019 Statement of Foreign Trust Income Attributable to U.S. OwnerSummary: This is an example of page 4 of Form 3520-A showing the placement of the edited characters which will be transcribed. A {T} identifies the position of the edited character.Under Statement of Foreign Trust Income Attributable to U.S. Owner in the Income section Line 1a - Taxable Interest: field has {T}. Line 2 - Total Ordinary Dividends: field has {T}.Line 2b - Qualified Dividends: field has {T}.Line 3 - Rents and Royalties: field has {T}.Line 5 - Capital gains (losses): field has {T}.Line 6 - Ordinary gains (losses): field has {T}.Line 8 - Total Income - Line 8: field has {T}. Line 10a - Foreign Taxes: field has {T}.Line 14 - Total Expenses: field has {T}.Line 15 - Total Expenses: field has {T}. Please click here for the text description of the image. Form 3520-A, Page 5Foreign Grantor Trust Beneficiary StatementSummary: This is an example of a current year Form 3520-A, Page 5 showing the placement of the edited characters which will be transcribed. A {T} identifies the position of the edited character.Line 6a - name of U.S. beneficiary {T}Line 6b - Identification number {T}Multiple Indicator {T}Line 7 - Cash amounts or FMV of property that during the current year was: (1) distributed, or treated as distributed, directly or indirectly to the U.S. person who is beneficiary of the trust or a U.S. person related to that U.S. person during the tax year or (2) used by the U.S. person who is 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.) Row 1, Column a Date of Distribution: field has {T}Row 1, Column b Description of Property Distributed: field has {T}.Row 1, Column c FMV of Property Distributed (determined on date of distribution){T}Row 1, Column d Description of Property Transferred {T}Row 1, Column e FMV of property transferred Row 1, Column f Excess of column (c) over column (e) {T}Column 7f is a total which needs to be computed if there are entries on line 7 {T}Multiple Indicator {T}Line 9 - Owner of foreign trust (check one):Individual {T}Partnership {T}Corporation {T}Multiple Indicator {T} Please click here for the text description of the image.

# ♦Potential Frivolous Arguments Criteria♦

Exhibit 3.21.19-5 ♦Potential Frivolous Arguments Criteria♦ Potential Frivolous Arguments for Examination Review Potential Frivolous Arguments Description Alleged Churches/First Amendment Income from non-religious sources and may claim a vow of poverty. Altered form Altering any or all line items with the intent of facilitating non-compliance with the tax laws. Altered Jurat/UCC (Uniform Commercial Code) 1-207 or UCC 1-308 Return has income and deductions but the jurat was altered or stricken. May include reference to UCC 1-207/ UCC 1-308 or a statement that the return was not signed under penalties of perjury. Amended Returns/Form 843, Claim for Refund and Request for Abatement Amended return or a Form 843 filed to obtain a total refund of all taxes paid in prior years, based on tax avoidance arguments. C-Filings This frivolous position includes the following four categories: Files a return claiming various types of deductions, credits, or overpayments/refunds that have no relation to reality and because of their outrageous character, qualify as frivolous returns. Files a return containing the filer's identifying information but does not request a refund, often lacking sufficient information to figure out a tax liability. Files a return with various types of rambling dialogue and/or confusing arguments that no one could reasonably view as a good faith attempt to comply with the law. Files a return that attempts to send some type of message or protest to the IRS but does not include sufficient identifying information for the IRS to either figure out the identity of the taxpayer or correspondent or return address. Challenges to Authority/Due Process Questions various administrative authorities such as delegation orders, summons authority, privacy act, etc. Argues that they must be afforded a hearing or a trial before taxes can be assessed or before property can be seized. Challenges to Authority/Title 26 or "law" in other documents Argues that Title 26 of the United States Code is not law because it was never enacted as named. Collection Issues Files frivolous documents contending that Several collections issues are invalid (e.g., Offers in Compromise, Collection Due Process Requests, Installment Agreements, Appeals Requests, etc.) because they are not filed and signed by someone with delegated authority. They may have no certificate of assessment attached, do not comply in form or content with a State or Local law, are not in a certain format or lack a valid Office of Management and Budget (OMB) number or other frivolous positions. Disclaimer Submits a disclaimer stating, "disclaims the liability for the tax due" , making the liability on the return zero. Fifth Amendment Assertion of the Fifth Amendment right against self-incrimination as a basis for not providing any financial information. Foreign Income Argues that United States citizens and residents are not subject to tax on their wages or other income derived from sources within the United States, as only foreign-based income or income received by non-resident aliens and foreign S Corporations from sources within the United States is taxable. Form 1099-OID (Original Issue Discount) An individual or business files a return reporting false amounts of income (generally "Other" or "Miscellaneous" income) and claims a false amount of income tax withholding approximately equal to the amount of falsely reported income. Although the returns report income, they do not calculate any tax due. Some of the returns have Form 1099-OID attached and some have Form 1096. Other false financial instruments may be filed in the place of or in addition to the Form 1099-OID such as Form 2439, promissory notes, bonds, sight drafts, etc. IRC 861 Business Employment Tax (BMF 861) Argument targets employers and advises them that wages are exempt from withholding. These taxpayers rely on Sections 861 through 865 of the Code and the regulations (in particular, Treas. Reg. 1.861-8), promoters of this scheme advise employers to stop withholding and paying payroll taxes on their employee's wages. In addition, some employers file amended payroll tax returns and request refunds of previously paid payroll taxes. IRS is a Private Organization/Collects Tribute, Not Taxes Argues that the IRS is an entity named the Internal Revenue and Tax Service, Inc., which was incorporated in Delaware in 1933, it is a collection agency for the Federal Reserve Bank or is part of the United Nations and is clandestinely leading the tax-paying public into a "new world order." Not a Person Argues that a taxpayer is not a "person" within the meaning of IRC 7701(a)(14). Obscene, Vulgar, Harassing Submits documents or other materials indicating that non-filing is due to dissatisfaction with tax policies or taxation in general. Often, this argument is expressed with obscene, vulgar, or crude language and characters in an extremely demeaning manner. Protest Against Government Action/Inaction Argues that refusal to file or pay is justified because they disagree with government policies or spending plans. Sixteenth Amendment Argues the Sixteenth Amendment was not properly ratified and therefore the federal government does not have the legal authority to collect an income tax without apportionment. Straw Man Argues the government has created an entity separate and distinct from the taxpayer - a "straw man" and any tax obligations are exclusively those of the "straw man" . Taxes are Voluntary/Law Does Not Require Submits a return, amended return or correspondence that argues income taxes are voluntary. U.S. vs. Long Submits a return with zero money amounts. To explain the zeros inserted on the form, the individual references "U.S. vs. Long" . Unsigned Returns The individual completes a return but does not sign. A statement indicating disagreement with the tax system is attached or added to the return. Valuation Income is not taxable because of the declining fair market value of the dollar, because the dollar is not backed by gold/silver, because the value of services is offset by the value of the labor (barter income), etc. Zero Returns Submits a return with zero money amounts on all or most line items on the form (e.g., IRC 861, Form 2439, OID and other BMF filings that claim no income and request refunds). See Revenue Ruling 2004-34. A statement is attached claiming there is no section of the Internal Revenue Code that established an income tax liability. The statement may also contain arguments about the definition of income. There are several variations on this type of filing such as those bearing the words "nunc pro tunc" and "not liable" . Note: Returns having only zeros, no entries, are blank or indicate "None," "Not Liable," etc., with no evidence of a frivolous argument are not to be considered frivolous returns. Other All others including those in Notice 2010-33 or any subsequent superseding notice. See also http://www.irs.gov/Tax-Professionals/The-Truth-About-Frivolous-Tax-Arguments-Introduction on irs.gov. This category includes non-filer accounts resulting from initial compliance check such as cross-reference Taxpayer Identification Number (TIN)s. Note: Frivolous arguments citing "Collection Due Process" (CDP) will be reviewed by Collections for possible referral to Independent Office of Appeals. Refer to IRM 5.19.8, Collection Appeal Rights, for more information.

# Terms and Acronyms

Exhibit 3.21.19-6 Terms and Acronyms Terms TERMS DEFINITION ACTION CODES Numeric codes edited in the bottom center margin of a return to reject documents and identify the reason the document has been rejected. ACTION TRAIL A notation in the lower left side margin on page 1 of a return which indicates or explains an action taken. ALPHA CHARACTER A letter of the alphabet. AMENDED RETURN A return that changes information submitted on a previously filed return. ATTORNEY-IN-FACT A private attorney or other individual designated by another person pursuant to a written instrument to act on behalf of that person in the performance of any act or acts described in the written instrument (e.g., a power of attorney on Form 2848). AUDIT CODE An alpha character edited in the right bottom margin of a return to identify a specific condition for the Examination Operation. AUDIT CRITERIA Monetary and other information used by the computer to determine if the return will be selected for audit. AUTOMATIC DATA PROCESSING (ADP) The handling and processing of data by mechanical and/or electronic equipment. BATCH A group of blocks of documents. A batch cannot contain more than 20 blocks. BLOCK A group of up to 100 documents with consecutive DLNs containing the same block number (digits 9 through 11 of the DLN). (A block cannot contain more than 100 documents since the documents are numbered from 00 to 99.) BUSINESS MASTER FILE (BMF) A magnetic tape file containing information about taxpayers filing business returns and related documents. CALENDAR YEAR A tax year that begins January 1 and ends on December 31. CAPTION AREA The area on a return which includes the taxpayer's TIN, name, and address. CENTRALIZED AUTHORIZATION FILE (CAF) Computerized system of records which houses authorization information from Powers of Attorney (POAs), Tax Information Authorizations (TIAs) and estate tax returns. The CAF system has two types of records: Taxpayer records Representative records CHECK DIGITS Two alpha characters used to identify the tax account. CODING Placing symbols that have specific meanings on returns. These codes direct the computer to perform certain programmed functions. COMPUTER CONDITION CODE (CCC) A single alpha or numeric character edited on a return which either identifies a special condition or directs the computer to take a specific programmed action. CCCs are posted to the Master File. CORRESPONDENCE ACTION SHEETS (CAS) Forms used to request information from the taxpayer. Some are mailed to the taxpayer with the return; others generate a letter. CURRENT YEAR RETURN A return with tax period end date within the last 12 months. For example, for processing in 2023, a Current Year Return is a return filed for Tax Year 2022. DATA All information reported or coded on forms, schedules, and attachments. DECEDENT RETURN A return filed for a deceased taxpayer. DELINQUENT RETURN A return filed after the due date without an approved extension. DOCUMENT Written information, (e.g., forms, schedules and attachments). DOCUMENT LOCATOR NUMBER (DLN) A fourteen-digit number assigned to every return and document input through the Automatic Data Processing (ADP) system. DUMMYING The act of transferring information provided by the taxpayer onto a required transcribed form/schedule. EDITING Preparing returns and attachments for data entry or other transcription processes by correcting entries and entering edit marks. EMPLOYER IDENTIFICATION NUMBER (EIN) A nine-digit number that identifies the account of a business taxpayer on the Business Master File. ENTRY Any type of mark entered by, or edited for, the taxpayer. ERROR RESOLUTION SYSTEM (ERS) A system for the examination and correction of returns rejected due to taxpayer and processing errors. FIDUCIARY RETURN A return signed by someone other than the taxpayer which is accepted by the IRS due to the legal relationship between the taxpayer and the person signing the return. FISCAL YEAR A tax year which ends on a date other than December 31. FORM An IRS document identified by a number (e.g., Form 1040). FRIVOLOUS FILER/NON-FILER Filers and non-filers who use certain types of tax avoidance arguments which are not supported by law. HARDSHIP An indication of severe consequences for a taxpayer caused by the normal application of IRS regulations and procedures. Although a determination of hardship is highly subjective, the work leader must be consulted if a particular situation may be considered for referral to the Taxpayer Advocate Service (TAS). INDIVIDUAL MASTER FILE (IMF) A magnetic tape file containing information about taxpayers filing individual income tax returns and related documents. INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER (ITIN) A unique nine-digit number assigned by the IRS to individuals who must file a U.S. tax return or are listed as a spouse or a dependent and who do not have and cannot obtain a valid Social Security Number. Taxpayers obtain an ITIN by filing a Form W-7. INTEGRATED DATA RETRIEVAL SYSTEM (IDRS) A system that enables employees in the area/territory offices and the campuses to have visual access to certain computer-based information in taxpayer accounts. INTEGRATED SUBMISSION AND REMITTANCE PROCESSING SYSTEM (ISRP) A computerized system which will convert paper tax and information documents and remittances received by IRS into perfected electronic records of taxpayer data. INTERNATIONAL RETURN A return on which income is excluded or not reported because of revenues from, payments to, or residence in a foreign country. JULIAN DATE A calendar date expressed as the number of days since the beginning of the year. For example, February 1 is Julian Date 032. JURAT The perjury statement required in the signature area of a tax return, form, or schedule. MASTER FILE A magnetic tape record which has taxpayer accounts. MISBLOCKED RETURN A Form 1040, Form 1040A or Form 1040EZ, found in the wrong type of block or batch. For example, a Form 1040A found in a batch of Forms 1040. MISFILED RETURN A Form 1040, Form 1040A or Form 1040EZ, filed when a BMF form should have been filed instead. NAME CONTROL The first four characters of the taxpayer's surname. Also used for dependents, qualifying children, child care providers, etc. NON-RESIDENT ALIEN (NRA) An alien individual (not a U.S. citizen), who does not meet either the green card test or the substantial presence test for the calendar year. NUMERIC CHARACTER A number or numeral between 0 and 9, inclusive. PERFECTING Making returns acceptable for data entry through editing procedures. PIPELINE The areas in the IRS Submission Processing Campus that process a return from the time it is received until the data from the return is entered to an account in the IRS' main computer. These areas include Receipt and Control, Code & Edit, Data Conversion, Error Resolution, Rejects, and Unpostables. POWER OF ATTORNEY (POA) A form authorizing a representative to perform certain acts on the taxpayer's behalf. PREPARER TAX IDENTIFICATION NUMBER (PTIN) Preparer tax identification number. PRIMARY TAXPAYER The taxpayer who is listed first on the name line caption of a joint return, regardless of whether that taxpayer is male or female. PRIMARY TAXPAYER IDENTIFICATION NUMBER (P-TIN) The TIN associated with the taxpayer who is listed first on the name line of the caption. PRIOR YEAR RETURN A return for a tax period prior to the current tax year. PROCESSABLE RETURN A return which meets all the requirements for ISRP input. RECEIVED DATE Date a return was received by the IRS. If the date is unknown and a Received Date is required, there is a prescribed formula for determining the date to edit as the Received Date. (Required on Amended, Fiscal Year, Short Year, Prior Year, and Delinquent Returns.) RE-INPUT DOCUMENT A document that did not post to the Master File when originally entered and is now being entered again with a Form 3893, Re-Entry Document Control. RETURN A legal document used by taxpayers to report income, deductions, and tax liability. RETURN DUE DATE The date in which the return is due to the Internal Revenue Service. RETURN PROCESSING CODE (RPC) A single character edited on a return to direct the computer to take specific actions in processing the return. This code does not post to the Master File. SCHEDULE An IRS document identified by alpha characters or numbers (e.g., Schedule B, Schedule 8812). SECONDARY TAXPAYER The taxpayer who is listed second on the name line caption of a joint return, regardless of whether that taxpayer is male or female. SECONDARY TAXPAYER IDENTIFICATION NUMBER (S-TIN) The TIN associated with the taxpayer whose name appears second on a joint return. SIGNIFICANT ENTRY Any positive or negative number or dollar amount other than zero. SOCIAL SECURITY NUMBER (SSN) A nine-digit number identifying the account of an individual on the Individual Master File. STATUTE RETURN A return filed for a Tax Period more than three years prior to the current Tax Period. SUFFIX Information added at the end of a word, phrase, or series of numbers. For instance, a title may be edited as a suffix to a name as in James Canary, Exec. TAX EXAMINER (TE) STAMP A rubber stamp containing a unique identifying number of the Code & Edit tax examiner working the return. TAX PERIOD The time covered by a particular return represented by the year and month in which the period ends. For example, "2022" stands for the tax year ending December 31, 2022. TAXPAYER ADVOCATE SERVICE (TAS) An independent organization within the IRS whose employees help taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. TAXPAYER IDENTIFICATION NUMBER (TIN) A nine-digit number which identifies the account of an individual or business taxpayer. The TIN may be a Social Security Number (SSN), an Individual Taxpayer Identification Number (ITIN), Adoption Taxpayer Identification Number (ATIN) or an Employer Identification (EIN). THIRD PARTY DESIGNEE Person given permission by the taxpayer to discuss their current year return processing issues with the IRS. TRANSACTION CODE (TC) A three-digit numeric code defining the precise nature of an action posted to the Master File. TRANSCRIPTION The process of transferring information from documents to a computer-readable form. Also called data conversion, input, and entry. UNPOSTABLES Data which cannot be entered successfully to an account at the Martinsburg Computing Center (MCC) and is returned to the Campus for corrective action. UNPROCESSABLE DOCUMENT A document which cannot be perfected for the ADP system, usually because of incomplete information. Acronym ACRONYM DEFINITION ADP Automatic Data Processing AKA Also Known As AP Approved Paragraph APO Army Post Office ASED Assessment Statute Expiration Date AUSPC Austin Submission Processing Campus AWS Alternative Work Schedule BMF Business Master File BOB Block Out of Balance CAF Centralized Authorization File CAMC Cincinnati Accounts Management Center CAS Correspondence Action Sheet CCC Computer Condition Code CLS Common Law Spouse COMM Commissioner CONS Conservator CP Computer Paragraph CPA Certified Public Accountant CY Calendar Year DECD Deceased DLN Document Locator Number DOD Date of Death Department of Defense DPO Diplomatic Post Office EGA Ethics in Government Act EIN Employer Identification Number ELF Electronic Filing ERS Error Resolution System EXEC Executor FEC Foreign Employer Compensation FICA Federal Insurance Contribution Act FIRPTA Foreign Investment in Real Property Tax Act FMV Fair Market Value FPO Fleet Post Office FSPC Fresno Submission Processing Campus FRP Frivolous Return Program FTD Federal Tax Deposit FTF Failure to File FTP Failure to Pay FY Fiscal Year GDN Guardian IDRS Integrated Data Retrieval System IDT Identity Theft IMF Individual Master File IRC Internal Revenue Code IRM Internal Revenue Manual IRP Information Returns Processing IRS Internal Revenue Service IRSN Internal Revenue Service Number ISRP Integrated Submission and Remittance Processing System ITIN Individual Taxpayer Identification Number IVO Integrity and Verification Operation KCSPC Kansas City Submission Processing Campus LAFCP Living Abroad Foreign Care Provider LB&I Large Business and International LEM Law Enforcement Manual MCC Martinsburg Computing Center MeF Modernized e-File MFS Married Filing Separately Multiple Filing Status MFT Master File Tax NCOA National Change of Address NDC National Distribution Center NMI No Middle Initial NO National Office NR No Record NRA Non-Resident Alien OAMC Ogden Accounts Management Center OSPC Ogden Submission Processing Campus PAO Process As Original PCD Program Completion Date PDS Private Delivery Service PER REP Personal Representative POA Power of Attorney POD Post of Duty PPR Personal Property Rental Payment Plan Request PTIN Preparer Tax Identification Number PY Prior Year RICS Return Integrity and Compliance Services RPC Returns Processing Code RTN Routing Transit Number SERP Servicewide Electronic Research Program SPC Special Processing Code Submission Processing Center SFR Substitute for Return SSN Social Security Number S-TIN Secondary Taxpayer Identification Number TAS Taxpayer Advocate Service TC Transaction Code TE Tax Examiner TIN Taxpayer Identification Number TP Taxpayer TR Trustee TY Tax Year USPS United States Postal Service