Are There Special Steps for Form 3520-A When Using the Streamlined Filing Compliance Procedures?
Yes. When Form 3520-A is required for a foreign trust with a U.S. owner, delinquent versions must be included with the Streamlined Filing Compliance Procedures package. If the foreign trustee will not cooperate, the U.S. owner files a substitute Form 3520-A and attaches it to Form 3520 as Exhibit.
Streamlined and foreign trusts:
- Streamlined Foreign Offshore accepts Form 3520-A and Form 3520
- 6-year lookback for FBAR; 3-year lookback for income tax
- Include all trust-related years to get a clean slate
Common trust scenarios requiring 3520/3520-A:
- Foreign grantor trusts (you funded it and retain powers)
- Canadian RESPs (often treated as a trust)
- Some Australian SMSFs (contested)
- Some UK pension arrangements were structured as a trust
- Foreign family trusts with a U.S. beneficiary
Substitute Form 3520-A procedure:
- Prepare the 3520-A yourself using the trust records available
- Check the “substitute” box at the top
- Attach to Form 3520 of the U.S. owner
- No penalty waiver for late 3520-A unless the qualifying program is used
Filing mechanics within Streamlined:
| Form | Where it goes |
| Form 3520 (owner) | Attached to delinquent 1040 or filed separately |
| Form 3520-A (trustee) | Filed separately, mailed to Ogden |
| Substitute 3520-A | With Form 3520, if the trustee is uncooperative |
| FBAR | Through BSA E-Filing for each year |
For trust-related Streamlined help, see our Form 3520 Guide.
Last updated on April 30, 2026
