I have received gift from a relative in Singapore. I understand I have to file Form 3520. On line 2a of the form it asks: Name of foreign trust (if applicable). The gift is from a person not a trust. What do I do in that case? Do I leave it blank or enter the name of the relative? The IRS instructions are not helpful: https://www.irs.gov/instructions/i3520#en_US_202512_publink1000190366
What should I do with rest of the lines where it asks for address?
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last updated
January 05, 2026
7:55 AM