When do you need to file form 3520

[kk11]

Let's say if you receive some gifts from a foreign country in Jan 2020. When do you need to file the form 3520? Are you supposed to file it before April 15, 2020 or April 15 2021? 

Thanks in advance for your help! 

[DoninGA]

On or before the 2020 tax return is due which would be April 15, 2021