To clarify, the decedent, her bank, and the estate account were in Canada.
My thinking is that a trust is a legal document or agreement, created by a lawyer or maybe a notary. So an estate account created by a bank official is NOT considered to be a trust, and Form 3520-A is not relevant. However any US heir needs to file form 3520.
TurboTax just notified me that, since 3520 needs to be filed, I cannot e-file this year. This is surprising and confounding because I believe the two documents (tax return and 3520 form) get mailed to Kansas City MO and Ogden UT, respectively. I had hoped to e-file the return and paper-mail the affiliated 3520.
