Owner, must be filed or extended by March 15.

Receive gifts or bequests from a foreign person or foreign entityĪ list of these additional filing requirements and their respective due dates for the 2016 tax year follows.įorm 3520-A, Annual Information Return of Foreign Trust With a U.S. Have a financial interest in or signatory or other authority over foreign financial accounts Are treated as owners of foreign trusts

Have created foreign trusts, either in the current year or in the past, even if the taxpayers were not US residents at the time they created the trusts Affected taxpayers include US income tax residents who: Important information filing deadlines for individuals with foreign trusts, assets or bank accounts, or who receive property from certain foreign sourcesĬertain US taxpayers may have additional foreign informational filing requirements beyond the usual year-end tax filings, and the filing deadlines for these forms may differ from, and in some cases be earlier than, the usual April 15 due date.

2016 extension form 7004