Form 3520 2014

You are a U.S. person who during the current tax year received certain gifts or bequests from a foreign person. Complete all applicable Name of U.S. person s with respect to whom this Form 3520 is being filed see instructions b Identification number c Number street and room or suite no. if a P. O. box see instructions d Spouse s identification number e City or town i j Check the box if you are married and filing a joint 2014 income tax return but you are filing separate Forms 3520. For Privacy Act and Paperwork Reduction Act Notice see instructions. Cat. No. 19594V Form 3520 2014 Page 2 Part I Transfers by U.S. Persons to a Foreign Trust During the Current Tax Year see instructions 5a Name of trust creator 6a Country code of country where trust was created 7a 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 b Name of other foreign c Date trust was created ii trust owners if any 9a iii Country of residence iv v Relevant Code section 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. If a P. O. box see instructions d Spouse s identification number e City or town i j Check the box if you are married and filing a joint 2014 income tax return but you are filing separate Forms 3520. Service center where U.S. person s tax return is filed. k If an extension was requested for the tax return check this box 1a f State or province g ZIP or foreign postal code h Country and enter the form number of the tax return to be filed. Name of foreign trust if applicable b 1 Employer identification number if any b 2 Reference ID number see instructions d 2a Did the foreign trust appoint a U.S. agent defined in the instructions who can provide the IRS with all relevant trust information. OMB No. 1545-0159 Note. All information must be in English. Show all amounts in U.S. dollars. File a separate Form 3520 for each foreign trust. For calendar year 2014 or tax year beginning 2014 ending A Check appropriate boxes Initial return Final return Amended return B Check box that applies to person filing return Individual Partnership Corporation Trust Executor Check all applicable boxes 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.