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El formulario 3520-A (2016) del IRS es la declaración informativa anual requerida para un fideicomiso extranjero con al menos un propietario estadounidense. Proporciona al Servicio de Impuestos Internos detalles sobre los ingresos, las transacciones, los beneficiarios y los propietarios del fideicomiso, de conformidad con las normas del fideicomiso cedente del Código de Impuestos Internos. El formulario garantiza la transparencia en la forma en que los fideicomisos extranjeros declaran las transacciones con personas extranjeras y con los contribuyentes estadounidenses relacionados con ellas.
FORMULARIOS RELLENABLES
El formulario 3520-A (2015) del IRS es la declaración anual que los fideicomisos extranjeros con propietarios estadounidenses deben presentar para informar al Servicio de Impuestos Internos sobre las actividades financieras, las operaciones y los detalles de propiedad del fideicomiso. Según las normas sobre fideicomisos otorgantes, cualquier persona estadounidense que sea considerada propietaria de un fideicomiso extranjero debe asegurarse de que este formulario se presente en su totalidad y con precisión cada año.
FORMULARIOS RELLENABLESUna persona estadounidense usa el formulario 3520 (2025) del IRS para declarar ciertas transacciones relacionadas con un fideicomiso extranjero, la propiedad de un fideicomiso extranjero según las reglas del fideicomiso del otorgante o la recepción de grandes obsequios o legados de personas extranjeras. Permite al Servicio de Impuestos Internos supervisar y hacer cumplir los requisitos internacionales de presentación de informes relacionados con el impuesto sobre la renta y las transferencias de activos.
FORMULARIOS RELLENABLESEl formulario 3520 (2024) del IRS es una declaración informativa anual que debe presentar cualquier persona estadounidense que participe en ciertas transacciones que involucren fideicomisos extranjeros o reciba grandes obsequios de personas extranjeras. Según el Código de Rentas Internas, es obligatorio garantizar la correcta presentación de informes sobre las transferencias internacionales de dinero, bienes o participaciones fiduciarias.
FORMULARIOS RELLENABLESEl formulario 3520 (2023) del IRS es una declaración informativa anual que ayuda al Servicio de Impuestos Internos a monitorear las transacciones relacionadas con fideicomisos extranjeros y donaciones extranjeras importantes. Se aplica a las personas estadounidenses que realizan ciertas transacciones con fideicomisos extranjeros, reciben distribuciones u obtienen obsequios o legados de personas o entidades extranjeras. El formulario no es una declaración de impuestos sobre la renta, sino una divulgación obligatoria requerida por el Código de Impuestos Internos para garantizar la transparencia en las actividades financieras transfronterizas. También ayuda al IRS a identificar si es posible que sea necesario presentar informes adicionales de impuestos sobre la renta para el año tributario de una persona.
FORMULARIOS RELLENABLESEl formulario 3520 (2022) del IRS es una declaración informativa anual que el Servicio de Impuestos Internos exige a las personas estadounidenses que realizan ciertas transacciones que involucran fideicomisos extranjeros o reciben importantes obsequios extranjeros. Se utiliza para declarar la transferencia de bienes a un fideicomiso extranjero, la propiedad en virtud de las normas sobre fideicomisos otorgantes y la recepción de obsequios o legados de personas o herencias extranjeras que superen los umbrales de presentación de informes anuales para el año tributario.
FORMULARIOS RELLENABLESAprenda a completar el formulario 3520 (2021) del IRS para fideicomisos y obsequios extranjeros, las reglas clave para el año tributario, las multas, los requisitos de presentación y las medidas para reducir la presentación tardía.
FORMULARIOS RELLENABLESComprenda el formulario 3520 (2020) del IRS para las presentaciones tardías o modificadas, incluidas las declaraciones de fideicomisos extranjeros, las donaciones extranjeras, las multas y las declaraciones de causas razonables.
FORMULARIOS RELLENABLESAprenda cómo presentar el formulario 3520 (2019) del IRS para declaraciones tardías o modificadas. Conozca los pasos a seguir para la presentación de informes fiduciarios extranjeros, la reducción de multas y la declaración de causa razonable.
FORMULARIOS RELLENABLESConozca el formulario 3520 (2018) del IRS, los requisitos de presentación de informes para fideicomisos extranjeros y grandes donaciones extranjeras, y cómo presentar formularios tardíos o modificados para evitar multas.
FORMULARIOS RELLENABLESAprende cómo usar el Formulario 3520 del IRS 2017 para reportar fideicomisos, donaciones y activos extranjeros en declaraciones tardías o corregidas.
FORMULARIOS RELLENABLESComprenda el formulario 3520 (2016) del IRS, quién debe presentarlo, las reglas de presentación de informes para fideicomisos y obsequios extranjeros, las multas y los pasos para presentar solicitudes tardías o modificadas.
FORMULARIOS RELLENABLESAprenda cómo presentar o modificar el formulario 3520 (2015) del IRS para fideicomisos, donaciones y activos extranjeros; conozca las reglas de presentación de informes, las sanciones y los pasos de cumplimiento.
FORMULARIOS RELLENABLESAprenda a presentar el formulario 709 2025 del IRS para conocer los impuestos sobre donaciones y transferencias generacionales, las reglas de exclusión anual y los límites de exención de por vida.
FORMULARIOS RELLENABLESAprenda a presentar el formulario 709 (2024) del IRS para declarar obsequios, transferencias generacionales y comprender las exclusiones, exenciones y plazos del impuesto sobre donaciones.
FORMULARIOS RELLENABLESCómo encontrar el formulario correcto del IRS
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The Form 1040 Family
Form 1040
U.S. Individual Income Tax Return
File an annual individual income tax return, report wages and additional income, claim deductions and credit items, and calculate any refund or payment due.
View Form 1040 →Form 1040-SR
Senior Return (Age 65+)
Choose this optional version if you are age 65 or older and want the same schedules, instructions, and tax filing rules in a senior format.
View Form 1040-SR →Form 1040-NR
Nonresident Alien Return
Report U.S.-source income here if you are a nonresident alien or represent a related estate or trust with a federal tax return filing duty.
View Form 1040-NR →Form 1040-X
Amended U.S. Individual Return
Amend a previously filed Form 1040, 1040-SR, or 1040-NR when you need to correct income, filing status, deduction, credit, or payment information.
View Form 1040-X →Form 1040-ES
Estimated Tax for Individuals
Figure and pay estimated tax on income not subject to withholding, including self-employment income, interest, dividends, rents, and similar amounts.
View Form 1040-ES →Form 1040 Schedules
Business Tax Returns
Review these business tax forms for corporations, partnerships, estates, trusts, elections, extensions, and federal forms classification.
Form 1120
C-Corporation Income Tax Return
Report corporate income, deductions, credits, and income tax liability for domestic corporations.
View Form 1120 →Form 1120-S
S-Corporation Tax Return
File the information return for an S corporation and pass items through to shareholders.
View Form 1120-S →Form 1065
U.S. Return of Partnership Income
Submit the partnership information return and pass income, deduction, and credit items through.
View Form 1065 →Form 1041
Estate & Trust Income Tax Return
Report income, deductions, gains, losses, and tax liability for estates and trusts.
View Form 1041 →Form 2553
Election by a Small Business Corporation
Elect S corporation status for an eligible corporation or other qualifying entity.
View Form 2553 →Form 7004
Application for Automatic Extension (Business)
Request an automatic extension to file certain business returns, but not payments.
View Form 7004 →Form 8832
Entity Classification Election
Choose corporation, partnership, or disregarded classification for an eligible entity.
View Form 8832 →IRS Forms for Tax Debt, Collection, and Relief
Use these IRS forms to request payment plans, collection review, hardship consideration, innocent spouse relief, penalty abatement, lien action, or representation. Filing a form does not automatically stop collection, and penalties or interest may continue.
Form 9465
Installment Agreement Request
Request a monthly installment agreement when you cannot pay the full balance.
View Form 9465 →Form 433-A
Collection Information Statement (Individual)
Deliver detailed individual financial disclosure for collection alternatives, hardship review, or settlement.
View Form 433-A →Form 433-B
Collection Information Statement (Business)
Provide business financial disclosure for collection review, settlement analysis, or payment options.
View Form 433-B →Form 433-D
Direct Debit Installment Agreement
Set the terms for an approved direct debit installment agreement.
View Form 433-D →Form 433-F
Short-Form Collection Statement
Provide a shorter collection information statement for simpler individual cases.
View Form 433-F →Form 656
Offer in Compromise
Apply for an offer in compromise to settle tax debt for less.
View Form 656 →Form 656-L
OIC — Doubt as to Liability
Request an offer based on doubt as to liability, not collectability.
View Form 656-L →Form 8857
Request for Innocent Spouse Relief
Apply for innocent spouse relief from joint tax, penalty, and interest liability.
View Form 8857 →Form 12153
CDP Hearing Request
Submit a collection due process or equivalent hearing request after certain lien or levy notices.
View Form 12153 →Form 12277
Withdrawal of Filed Lien
Petition for withdrawal of a filed federal tax lien in qualifying cases.
View Form 12277 →Form 843
Claim for Refund and Penalty Abatement
File for a refund or abatement of certain taxes, penalties, interest, or fees.
View Form 843 →Form 911
Request for Taxpayer Advocate Service
Seek Taxpayer Advocate Service assistance when an unresolved IRS issue creates hardship.
View Form 911 →Form 2848
Power of Attorney
Authorize an eligible representative to represent you before the IRS and receive information.
View Form 2848 →Form 8821
Tax Information Authorization
Permit information access only, without granting representation authority or advocacy rights.
View Form 8821 →Forms for Employers and Workers
Handle employment tax and information return filings for withholding, paycheques, Social Security tax, Medicare tax, unemployment tax, and nonemployee compensation. These filings also cover employer reporting deadlines tied to wages, contractor payments, payroll records, and annual year-end filing requirements for businesses nationwide.
Foreign Financial Disclosure & Income
Review these international reporting forms carefully. Some taxpayers must attach IRS forms to an income tax return, while FBAR is filed electronically with FinCEN and not with the federal return.
FBAR (FinCEN 114)
Foreign Bank Account Report
Report foreign accounts exceeding $10,000 aggregate value on this separate electronic filing.
View FBAR (FinCEN 114) →Form 8938
Statement of Foreign Financial Assets
Disclose specified foreign financial assets here when you exceed the applicable filing thresholds.
View Form 8938 →Form 5471
Information Return of U.S. Persons (Foreign Corps)
Declare certain officer, director, or shareholder interests in foreign corporations.
View Form 5471 →Form 5472
Information Return of U.S. Corps with Foreign Owners
Document certain related-party transactions involving a foreign-owned U.S. corporation or similar filer.
View Form 5472 →Form 1116
Foreign Tax Credit
Claim the foreign tax credit on eligible foreign taxes paid or accrued.
View Form 1116 →Form 2555
Foreign Earned Income Exclusion
Figure the foreign earned income exclusion and housing exclusion or deduction.
View Form 2555 →IRS Transcripts and Past Returns
Get transcripts when you need wage and income data, adjusted gross income, or account history for tax filing. Order Form 4506 only when you need a full copy of a filed return.
Form 4506
Request for Copy of Tax Return
Obtain a copy of a previously filed tax return, usually for a fee.
View Form 4506 →Form 4506-T
Request for Transcript of Tax Return
Apply for transcript types such as return, account, wage and income, or non-filing.
View Form 4506-T →Form 1040 by Tax Year
Use the matching revision for each prior-year return from 2018 through 2025, as each Form 1040 is year-specific. For refund claims, the IRS generally applies the "three years from filing" or "two years from payment" rule under section 6511, subject to limited exceptions in some cases.
IRS Filing Deadlines at a Glance
Check standard annual and quarterly deadlines here, but confirm the current filing year because weekends, holidays, disaster relief, and extensions can change when a taxpayer must file.
IRS Forms by Life Situation
Search by life situation if you do not know the form number. This section connects common events, notices, and filing problems to the right instruction.
Key IRS Concepts to Know
Learn these core IRS concepts before filing because they affect assessment periods, refund rights, collection timelines, and whether certain relief or appeal options remain available.
What's New for Federal Tax Filing
Track annual filing updates because the IRS changes forms, thresholds, instructions, and online tools every season. Always confirm the current revision before you file or amend.
- Year-specific revisions: Use the exact tax-year return because a 2025 return is filed during 2026, and the wrong revision can delay processing, payments, credits, or valid refund claims.
- Inflation adjustments: Review current instructions each year because the IRS updates tax brackets, the standard deduction, contribution limits, and several credit thresholds before taxpayers begin filing federal returns.
- Electronic filing: Expect most taxpayers to e-file, with online accounts, IRS Free File for eligible income levels, and other electronic options helping people file online or pay.
- Information return thresholds: Confirm current thresholds, due dates, and electronic filing rules before issuing forms because reporting requirements may change based on the form, payer type, and applicable filing year.
- Penalty relief programs: Review current IRS guidance before requesting abatement because eligibility depends on timing and supporting facts, and Form 843 does not provide automatic approval for submitted claims.
For the most current information on tax law changes, refer to irs.gov/newsroom and the annual instructions for each form.
Sources and How We Built This Reference
See the official source framework behind this reference, which organizes IRS and Treasury materials by filer type, tax year, and common taxpayer needs.
Primary Sources
- IRS forms and publications pages for current revisions, PDFs, instructions, and publications
- IRS topic pages on payment plans, collection, transcript services, and filing options
- Internal Revenue Code sections on assessment, refund claims, collection limits, and penalties
- FinCEN and Treasury guidance for FBAR filing, deadlines, and foreign account reporting
- IRS annual instructions for year-specific thresholds, deadlines, credits, and calculations
How We Maintain Accuracy
- Annual review of form revisions, instructions for form updates, and posting dates
- Current-year and prior-year references separated so that taxpayers use the correct PDF
- Transcript, copy, and amendment functions checked against official IRS descriptions
- Collection and relief descriptions written to avoid implying guaranteed approval or automatic stays
- Content intended for general guidance, with final verification at irs.gov before filing
This reference was compiled and last reviewed during the 2025/2026 filing season. Always verify current rules, rates, deadlines, and filing requirements through official IRS sources before relying on specific information.
Reference compiled and last reviewed in the 2025/2026 filing season. Always verify against official IRS sources before relying on any specific rule, rate, or deadline.