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

• A Change To Note
• General Instructions
  • Purpose of Form
  • Who Must File
    • Exceptions To Filing
  • Joint Returns
  • When and Where To File
  • Who Must Sign
  • Inconsistent Treatment of Items
  • Penalties
  • Definitions
    • Distribution
    • Foreign Trust and Domestic Trust
    • Grantor
    • Grantor Trust
    • Gratuitous Transfer
    • Gross Reportable Amount
    • Gross Value
    • Guarantee
    • Nongrantor Trust
    • Obligation
    • Owner
    • Property
    • Qualified Obligation
    • Related Person
    • Reportable Event
    • Responsible Party
    • U.S. Agent
    • U.S. Beneficiary
    • U.S. Person
    • U.S. Transferor
• Specific Instructions
  • Period Covered
  • Item A - Initial Return, Final Return, Amended Return
  • Identifying Information
  • Part I - Transfers by U.S. Persons to a Foreign Trust During the Current Tax Year
    • Schedule A - Obligations of a Related Trust
    • Schedule B - Gratuitous Transfers
    • Schedule C - Qualified Obligations Outstanding in the Current Tax Year
  • Part II - U.S. Owner of a Foreign Trust
  • Part III - Distributions to a U.S. Person From a Foreign Trust During the Current Tax Year
    • Schedule A - Default Calculation of Trust Distributions
    • Schedule B - Actual Calculation of Trust Distributions
    • Schedule C - Calculation of Interest Charge
  • Part IV - U.S. Recipients of Gifts or Bequests Received During the Current Tax Year From Foreign Persons
• Privacy Act and Paperwork Reduction Act Notice.

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