IRS Tax Forms  
Instructions for Form 3520 2001 Tax Year

Annual Return To Report Transactions With Foreign
Trusts and Receipt of Certain Foreign Gifts

Privacy Act and Paperwork Reduction Act Notice.

We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.

In addition, the Privacy Act requires that when we ask you for information we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law.

Our authority to ask for information is sections 6001, 6011, and 6012(a) and their regulations, which require you to file a return or statement with us for any tax for which you are liable. Your response is mandatory under these sections. Section 6109 requires that you provide your social security number or employer identification number on what you file. This is so we know who you are, and can process your return and other papers. You must fill in all parts of the tax form that apply to you.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, U.S. commonwealths or possessions, and certain foreign governments to carry out their tax laws.

Please keep this notice with your records. It may help you if we ask you for other information. If you have any questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.

The time needed to complete and file this form and related schedules will vary depending on individual circumstances. The estimated average times are:

Recordkeeping 42 hr., 34 min.
Learning about the law or the form 4 hr., 38 min.
Preparing the form 6 hr., 28 min.
Sending the form to the IRS 16 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. Do not send the tax form to this office. Instead, see When and Where To File on page 1.


Country Code Country Code Country Code Country Code
Enter on lines 6a and 6b and line 21, columns (a) and (b), the codes from the list below.
Abu Dhabi TC Djibouti DJ Kuwait KU Ryukyu Islands JA
Afghanistan AF Dominica DO Kyrgyzstan KG St. Helena (Ascension Island and Tristan de Cunha Island Group) SH  
Albania AL Dominican Republic DR Laos LA St. Kitts (St. Christopher and Nevis) SC
Algeria AG Dubai TC Latvia LG St. Lucia ST
American Samoa AQ Ecuador EC Lebanon LE St. Pierre and Miquelon SB
Andorra AN Egypt EG Lesotho LT St. Vincent and the Grenadines (Northern Grenadines) VC
Angola AO Eleuthera Island BF Liberia LI San Marino SM
Anguilla AV El Salvador ES Libya LY Sao Tome and Principe TP
Antarctica AY Equatorial Guinea EK Liechtenstein LS Sarawak MY
Antigua and Barbuda AC Eritrea ER Lithuania LH Saudi Arabia SA
Argentina AR Estonia EN Luxembourg LU Senegal SG
Armenia AM Ethiopia ET Macau MC Serbia YO
Aruba AA Europa Island EU Macedonia (former Yugoslav Republic of) MK Seychelles SE
Ashmore and Cartier Islands AT Falkland Islands (Islas Malvinas) FK Madagascar (Malagasy Republic) MA Sierra Leone SL
Australia AS Faroe Islands FO Malawi MI Singapore SN
Austria AU Fiji FJ Malaysia MY Slovakia LO
Azerbaijan AJ Finland FI Maldives MV Slovenia SI
Azores PO France FR Mali ML Solomon Islands BP
Bahamas, The BF French Guiana FG Malta MT Somalia SO
Bahrain BA French Polynesia (Tahiti) FP Marshall Islands RM South Africa SF
Baker Island FQ French Southern and Antarctic Lands FS Martinique MB South Georgia and the South Sandwich Islands SX
Balearic Islands (Mallorca, etc.) SP Gabon GB Mauritania MR Spain SP
Bangladesh BG Gambia, The GA Mauritius MP Spratly Islands PG
Barbados BB Gaza Strip GZ Mayotte MF Sri Lanka CE
Bassas da India BS Georgia GG Mexico MX Sudan SU
Belarus BO Germany GM Micronesia, Federated States of FM Suriname NS
Belgium BE Ghana GH Midway Islands MQ Svalbard (Spitsbergen) SV
Belize BH Gibraltar GI Moldova MD Swaziland WZ
Benin (Dahomey) BN Glorioso Islands GO Monaco MN Sweden SW
Bermuda BD Great Britain (United Kingdom) UK Mongolia MG Switzerland SZ
Bhutan BT Greece GR Montenegro YO Syria SY
Bolivia BL Greenland GL Montserrat MH Taiwan TW
Bonaire NT Grenada (Southern Grenadines) GJ Morocco MO Tajikistan TI
Bosnia-Herzegovina BK Guadeloupe GP Mozambique MZ Tanzania TZ
Botswana BC Guam GQ Namibia WA Thailand TH
Bouvet Island BV Guatemala GT Nauru NR Togo TO
Brazil BR Guernsey GK Navassa Island BQ Tokelau TL
British Indian Ocean Territory IO Guinea GV Nepal NP Tonga TN
Brunei BX Guinea-Bissau PU Netherlands NL Tortola VI
Bulgaria BU Guyana GY Netherlands Antilles NT Trinidad and Tobago TD
Burkina Faso (Upper Volta) UV Haiti HA New Caledonia NC Tromelin Island TE
Burma BM Heard Island and McDonald Islands HM New Zealand NZ Tunisia TS
Burundi BY Honduras HO Nicaragua NU Turkey TU
Cambodia (Kampuchea) CB Hong Kong HK Niger NG Turkmenistan TX
Cameroon CM Howland Island HQ Nigeria NI Turks and Caicos Islands TK
Canada CA Hungary HU Niue NE Tuvalu TV
Canary Islands SP Iceland IC Norfolk Island NF Uganda UG
Cape Verde CV India IN Northern Ireland UK Ukraine UP
Cayman Islands CJ Indonesia (including Bali, Belitung, Flores, Java, Moluccas, Sumatra, Timor, etc.) ID Northern Mariana Islands CQ United Arab Emirates TC
Central African Republic CT Iran IR Norway NO United Kingdom (England, Wales, Scotland, No. Ireland) UK
Chad CD Iraq IZ Oman MU Uruguay UY
Chile CI Ireland, Republic of (Eire) EI Pakistan PK Uzbekistan UZ
China, People's Republic of (including Inner Mongolia, Tibet, and Manchuria) CH Isle of Man IM Palau PS Vanuatu NH
Christmas Island (Indian Ocean) KT Israel IS Palmyra Atoll LQ Vatican City VT
Clipperton Island IP Italy IT Panama PM Venezuela VE
Cocos (Keeling) Islands CK Jamaica JM Papua New Guinea PP Vietnam VM
Colombia CO Jan Mayen JN Paracel Islands PF Virgin Islands (British) VI
Comoros CN Japan JA Paraguay PA Virgin Islands (U.S.) VQ
Congo (Brazzaville) CF Jarvis Island DQ Peru PE Wake Island WQ
Congo, Democratic Republic of (Zaire) CG Jersey JE Philippines RP Wallis and Futuna WF
Cook Islands CW Johnston Atoll JQ Pitcairn Island PC West Bank WE
Coral Sea Islands Territory CR Jordan JO Poland PL Western Sahara WI
Corsica VP Juan de Nova Island JU Portugal PO Western Samoa WS
Costa Rica CS Kazakhstan KZ Puerto Rico RQ Windward Islands VC
Cote D'Ivoire (Ivory Coast) IV Kenya KE Qatar (Katar) QA Yemen (Aden) YM
Croatia HR Kingman Reef KQ Redonda VI Yogoslavia (Kosovo, Montenegro, Serbia) YO
Cuba CU Kiribati (Gilbert Islands) KR Reunion RE Zaire (Democratic Republic of Congo) CG
Curacao NT Korea, Democratic People's Republic of (North) KN Romania RO Zambia ZA
Cyprus CY Korea, Republic of (South) KS Russia RS Zimbabwe ZI
Czech Republic EZ Kosovo YO Rwanda RW Other Country OC
Denmark DA Kurile Islands RS     Unknown Country UC

2001 Instructions Index | 2001 Tax Forms Main | IRS-Forms Main | Home