The IRS Form 3520 is an informational form but it is required to be submitted to the IRS before the due date of your 2016 tax return, April 18, 2017 or the extension due date.
If you received a gift from a foreign individual greater than $100,000 then that needs to be reported to the IRS using Form 3520.
IRS Form 3520 - https://www.irs.gov/pub/irs-pdf/f3520.pdf
IRS Form 3520 instructions - https://www.irs.gov/pub/irs-pdf/i3520.pdf
You must sign and date the Form 3520. It is not to be filed with your personal tax return, Form 1040.
Send Form 3520 to the Internal Revenue Service
Center, P.O. Box 409101, Ogden, UT 84409.
