Thanks first!
I don't think it is right. Depend on the instruction from IRS, It said for foreign trust.
"Final return. If no further returns for transactions with the foreign trust are required, check the “Final return” box.
Example. If you annually filed Form 3520 and completed Part II because you were the owner of the trust for U.S. income tax purposes and the trust has terminated within the tax year, that year's return would be a final return with respect to that foreign trust."
