<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="//www.form3520irs.com/wp-content/plugins/wordpress-seo-premium/css/main-sitemap.xsl"?>
<urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd http://www.google.com/schemas/sitemap-image/1.1 http://www.google.com/schemas/sitemap-image/1.1/sitemap-image.xsd" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
	<url>
		<loc>https://www.form3520irs.com/</loc>
		<lastmod>2025-10-06T03:15:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.form3520irs.com/trust-owner-beneficiary-gets-double-form-3520-penalties/</loc>
		<lastmod>2022-12-28T03:17:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/01/US-Beneficiary-of-A-Foreign-Trust-Tax-Obligations.png</image:loc>
			<image:title><![CDATA[US Beneficiary of A Foreign Trust Tax Obligations]]></image:title>
			<image:caption><![CDATA[US Beneficiary of A Foreign Trust Tax Obligations]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/the-uni-vs-dni-difference-with-foreign-trusts-explained/</loc>
		<lastmod>2022-12-28T03:17:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2021/12/The-UNI-vs-DNI-Issue-with-Foreign-Non-Grantor-Trusts-.jpg</image:loc>
			<image:title><![CDATA[The UNI vs DNI Issue with Foreign Non-Grantor Trusts ]]></image:title>
			<image:caption><![CDATA[The UNI vs DNI Issue with Foreign Non-Grantor Trusts ]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2021/12/The-UNI-vs-DNI-Issue-with-Foreign-Non-Grantor-Trusts-.jpg</image:loc>
			<image:caption><![CDATA[The UNI vs DNI Issue with Foreign Non-Grantor Trusts ]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/irc-6751-procedural-requirement-3520-fines/</loc>
		<lastmod>2022-12-28T03:17:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2021/06/6751-Procedural-Rules-3520-Fines.jpg</image:loc>
			<image:title><![CDATA[6751 Procedural Rules &amp; 3520 Fines]]></image:title>
			<image:caption><![CDATA[6751 Procedural Requirements &amp; 3520 Penalty Mitigation]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2021/06/6751-Procedural-Rules-3520-Fines.jpg</image:loc>
			<image:caption><![CDATA[6751 Procedural Requirements &amp; 3520 Penalty Mitigation]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/if-foreign-gifts-have-no-income-are-they-still-reportable/</loc>
		<lastmod>2022-12-28T03:17:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2020/06/Foreign-Gift-Reporting.jpg</image:loc>
			<image:title><![CDATA[Gift from Foreign Person &amp; Form 3520]]></image:title>
			<image:caption><![CDATA[Gift from Foreign Person &amp; Form 3520]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/when-are-foreign-gifts-required-to-be-reported/</loc>
		<lastmod>2022-12-28T03:17:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/06/When-are-Foreign-Gifts-Required-to-be-Reported.png</image:loc>
			<image:title><![CDATA[When are Foreign Gifts Required to be Reported]]></image:title>
			<image:caption><![CDATA[When are Foreign Gifts Required to be Reported]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/06/When-are-Foreign-Gifts-Required-to-be-Reported.png</image:loc>
			<image:caption><![CDATA[When are Foreign Gifts Required to be Reported]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/making-a-foia-request-in-conjunction-with-form-3520-6039f/</loc>
		<lastmod>2022-12-28T03:17:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/08/Making-a-FOIA-Request-in-Conjunction-with-Form-3520-6039F.png</image:loc>
			<image:title><![CDATA[Making a FOIA Request in Conjunction with Form 3520 (6039F)]]></image:title>
			<image:caption><![CDATA[Making a FOIA Request in Conjunction with Form 3520]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/a-non-grantor-beneficiary-statement-for-foreign-trust-overview/</loc>
		<lastmod>2022-12-28T03:17:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/12/Importance-of-a-Non-Grantor-Beneficiary-Statement-for-Foreign-Trusts.png</image:loc>
			<image:title><![CDATA[Importance of a Non-Grantor Beneficiary Statement for Foreign Trusts]]></image:title>
			<image:caption><![CDATA[Importance of a Non-Grantor Beneficiary Statement for Foreign Trusts]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/12/Importance-of-a-Non-Grantor-Beneficiary-Statement-for-Foreign-Trusts.png</image:loc>
			<image:caption><![CDATA[Importance of a Non-Grantor Beneficiary Statement for Foreign Trusts]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/the-foreign-trust-penalties-for-delinquent-filing/</loc>
		<lastmod>2022-12-28T03:17:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/09/Foreign-Trust-Penalties-for-Delinquent-Forms-35203520-A-Explained.png</image:loc>
			<image:title><![CDATA[Foreign Trust Penalties for Delinquent Forms 3520:3520-A Explained]]></image:title>
			<image:caption><![CDATA[Foreign Trust Penalties for Delinquent Forms 3520/3520-A Explained]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/09/Foreign-Trust-Penalties-for-Delinquent-Forms-35203520-A-Explained.png</image:loc>
			<image:caption><![CDATA[ Foreign Trust Penalties for Delinquent Forms 3520/3520-A Explained]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/accuracy-penalty-for-undisclosed-income-from-missed-3520-a/</loc>
		<lastmod>2022-12-28T03:17:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/12/Increased-6662-Penalty-for-Missed-Income-from-Undisclosed-3520A.png</image:loc>
			<image:title><![CDATA[Increased 6662 Penalty for Missed Income from Undisclosed 3520A]]></image:title>
			<image:caption><![CDATA[Accuracy Penalty For Undisclosed Income From Missed 3520-A]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/12/Increased-6662-Penalty-for-Missed-Income-from-Undisclosed-3520A.png</image:loc>
			<image:caption><![CDATA[Increased 6662 Penalty for Missed Income from Undisclosed 3520A]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/the-foreign-trust-reporting-requirements-and-tax-implications/</loc>
		<lastmod>2022-12-28T03:17:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/06/Foreign-Trust-Reporting-Requirements-and-Tax-Consequences-1.png</image:loc>
			<image:title><![CDATA[Foreign Trust Reporting Requirements and Tax Consequences]]></image:title>
			<image:caption><![CDATA[The Foreign Trust Reporting Requirements &amp; Failure-to-File]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/06/Foreign-Trust-Reporting-Requirements-and-Tax-Consequences.png</image:loc>
			<image:caption><![CDATA[Foreign Trust Reporting Requirements and Tax Consequences]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/are-there-criminal-tax-implications-for-failure-to-file-form-3520/</loc>
		<lastmod>2022-12-28T03:17:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/12/Are-There-Criminal-Tax-Implications-for-Failure-to-File-Form-3520.png</image:loc>
			<image:title><![CDATA[Are There Criminal Tax Implications for Failure-to-File Form 3520?]]></image:title>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/12/Are-There-Criminal-Tax-Implications-for-Failure-to-File-Form-3520.png</image:loc>
			<image:caption><![CDATA[Are There Criminal Tax Implications for Failure-to-File Form 3520?]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/are-foreign-trust-distributions-to-us-beneficiaries-reportable/</loc>
		<lastmod>2022-12-28T03:17:21+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/02/Unfair-Disclosure-Requirements-for-Foreign-Trust-Beneficiaries-.png</image:loc>
			<image:title><![CDATA[Since When do Beneficiaries Disclose Foreign Trust Distributions]]></image:title>
			<image:caption><![CDATA[Since When do Beneficiaries Disclose Foreign Trust Distributions]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/01/US-Beneficiary-of-A-Foreign-Trust-Tax-Obligations.png</image:loc>
			<image:caption><![CDATA[US Beneficiary of A Foreign Trust Tax Obligations]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/lawsuit-form-3520-court-litigation/</loc>
		<lastmod>2022-12-28T03:17:21+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2021/06/Litigating-Form-3520.jpg</image:loc>
			<image:title><![CDATA[Litigating Form 3520]]></image:title>
			<image:caption><![CDATA[Litigating Form 3520]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/foreign-owned-domestic-trust-distribution-to-us-person-form-3520/</loc>
		<lastmod>2022-12-28T03:17:22+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2021/06/Foreign-Owned-Domestic-Trust-US-Person-Distribution-3520.jpg</image:loc>
			<image:title><![CDATA[Foreign-Owned Domestic Trust &amp; US Person Distribution 3520]]></image:title>
			<image:caption><![CDATA[Foreign-Owned Domestic Trust &amp; US Person Distribution 3520]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2021/06/Foreign-Owned-Domestic-Trust-US-Person-Distribution-3520.jpg</image:loc>
			<image:caption><![CDATA[Foreign-Owned Domestic Trust &amp; US Person Distribution 3520]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/india-non-resident-gifts-form-3520/</loc>
		<lastmod>2022-12-28T03:17:22+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/01/Gifts-from-India-Non-Resident-are-Disclosed-on-Form-3520.png</image:loc>
			<image:title><![CDATA[Gifts from India Non-Resident are Disclosed on Form 3520]]></image:title>
			<image:caption><![CDATA[Gifts from India Non-Resident are Disclosed on Form 3520]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/01/Gifts-from-India-Non-Resident-are-Disclosed-on-Form-3520.png</image:loc>
			<image:caption><![CDATA[Gifts from India Non-Resident are Disclosed on Form 3520]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/is-a-formal-appraisal-required-to-value-a-gift-or-trust-for-form-3520/</loc>
		<lastmod>2022-12-28T03:17:22+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2021/07/Is-a-Formal-Appraisal-Required-for-Form-3520.jpg</image:loc>
			<image:title><![CDATA[Is a Formal Appraisal Required for Form 3520?]]></image:title>
			<image:caption><![CDATA[Is a Formal Appraisal Required for Form 3520?]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2021/07/Is-a-Formal-Appraisal-Required-for-Form-3520.jpg</image:loc>
			<image:caption><![CDATA[Is a Formal Appraisal Required for Form 3520?]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/how-to-hire-a-form-3520-penalty-lawyer-to-fight-penalties/</loc>
		<lastmod>2022-12-28T03:17:22+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/06/How-to-Hire-a-Form-3520-Penalty-Lawyer-to-Fight-Penalties.png</image:loc>
			<image:title><![CDATA[How to Hire a Form 3520 Penalty Lawyer to Fight Penalties]]></image:title>
			<image:caption><![CDATA[How to Hire a Form 3520 Penalty Lawyer to Fight Penalties]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/06/How-to-Hire-a-Form-3520-Penalty-Lawyer-to-Fight-Penalties.png</image:loc>
			<image:caption><![CDATA[How to Hire a Form 3520 Penalty Lawyer to Fight Penalties]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/puerto-rico-trust-foreign/</loc>
		<lastmod>2022-12-28T03:17:22+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/01/A-Puerto-Rico-Trust-is-Considered-Foreign-Reg.-301.7701-7c.png</image:loc>
			<image:title><![CDATA[A Puerto Rico Trust is Considered Foreign - Reg. 301.7701-7(c)]]></image:title>
			<image:caption><![CDATA[A Puerto Rico Trust is Considered Foreign: Reg. 301.7701-7(c)]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/01/A-Puerto-Rico-Trust-is-Considered-Foreign-Reg.-301.7701-7c.png</image:loc>
			<image:caption><![CDATA[A Puerto Rico Trust is Considered Foreign: Reg. 301.7701-7(c)]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/met-the-foreign-gift-reporting-threshold-for-form-3520/</loc>
		<lastmod>2022-12-28T03:17:22+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/02/Met-the-Foreign-Gift-Reporting-Threshold-for-Form-3520.png</image:loc>
			<image:caption><![CDATA[Met the Foreign Gift Reporting Threshold for Form 3520?]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/how-foreign-trust-distributions-are-taxed-to-us-beneficiaries/</loc>
		<lastmod>2022-12-28T03:17:22+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/12/Does-a-US-Beneficiary-of-a-Foreign-Trust-Pay-Taxes-A-Primer.png</image:loc>
			<image:title><![CDATA[How Foreign Trust Distributions are Taxed to US Beneficiaries]]></image:title>
			<image:caption><![CDATA[How Foreign Trust Distributions are Taxed to US Beneficiaries]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/12/Does-a-US-Beneficiary-of-a-Foreign-Trust-Pay-Taxes-A-Primer.png</image:loc>
			<image:title><![CDATA[How Foreign Trust Distributions are Taxed to US Beneficiaries]]></image:title>
			<image:caption><![CDATA[How Foreign Trust Distributions are Taxed to US Beneficiaries]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/sample-page/</loc>
		<lastmod>2022-12-28T03:17:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.form3520irs.com/our-form-3520-3520a-late-filing-penalty-abatement-services/</loc>
		<lastmod>2022-12-28T03:17:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.form3520irs.com/fbar-and-form-3520-intersection/</loc>
		<lastmod>2022-12-28T03:17:35+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2021/08/FBAR-and-Form-3520-Intersection.jpg</image:loc>
			<image:title><![CDATA[FBAR and Form 3520 Intersection]]></image:title>
			<image:caption><![CDATA[FBAR and Form 3520 Intersection]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2021/08/FBAR-and-Form-3520-Intersection.jpg</image:loc>
			<image:caption><![CDATA[FBAR and Form 3520 Intersection]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/what-is-a-cp21c-waiver-letter-to-remove-penalties/</loc>
		<lastmod>2022-12-28T03:17:35+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2021/08/What-is-CP21C-for-Waiver-of-Form-3520-Penalty.jpg</image:loc>
			<image:title><![CDATA[What is CP21C for Waiver of Form 3520 Penalty?]]></image:title>
			<image:caption><![CDATA[What is CP21C for Waiver of Form 3520 Penalty?]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2021/08/What-is-CP21C-for-Waiver-of-Form-3520-Penalty.jpg</image:loc>
			<image:title><![CDATA[What is CP21C for Waiver of Form 3520 Penalty?]]></image:title>
			<image:caption><![CDATA[What is CP21C for Waiver of Form 3520 Penalty?]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/the-different-thresholds-for-foreign-gift-reporting-purposes/</loc>
		<lastmod>2022-12-28T03:17:35+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/06/The-Different-Thresholds-for-Reporting-a-Foreign-Gift-Compared.png</image:loc>
			<image:title><![CDATA[The Different Thresholds for Reporting a Foreign Gift Compared]]></image:title>
			<image:caption><![CDATA[The Different Thresholds for Reporting a Foreign Gift Compared]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/06/The-Different-Thresholds-for-Reporting-a-Foreign-Gift-Compared.png</image:loc>
			<image:caption><![CDATA[The Different Thresholds for Reporting a Foreign Gift Compared]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/the-form-3520-3520-a-non-compliance-campaign-ends-2022/</loc>
		<lastmod>2022-12-28T03:17:35+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/06/The-IRS-Retires-3520-Gift-Trust-Non-Compliance-Campaign-.png</image:loc>
			<image:title><![CDATA[The Form 3520/3520-A Non-Compliance Campaign Ends 2022. Learn about when the IRS Retired Form 3520 Gift &amp; Trust Non-Compliance Campaign.]]></image:title>
			<image:caption><![CDATA[The Form 3520/3520-A Non-Compliance Campaign Ends]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/06/The-IRS-Retires-3520-Gift-Trust-Non-Compliance-Campaign-.png</image:loc>
			<image:title><![CDATA[The Form 3520/3520-A Non-Compliance Campaign Ends 2022]]></image:title>
			<image:caption><![CDATA[The Form 3520/3520-A Non-Compliance Campaign Ends 2022 ]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/who-has-a-form-3520-3520a-filing-obligation/</loc>
		<lastmod>2022-12-28T03:17:35+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/08/When-Do-I-Have-an-IRS-Form-35203520-A-Filing-Obligation.png</image:loc>
			<image:title><![CDATA[When Do I Have an IRS Form 3520:3520-A Filing Obligation?]]></image:title>
			<image:caption><![CDATA[When Do I Have an IRS Form 3520/3520-A Filing Obligation?]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/08/When-Do-I-Have-an-IRS-Form-35203520-A-Filing-Obligation.png</image:loc>
			<image:caption><![CDATA[When Do I Have an IRS Form 3520/3520-A Filing Obligation?]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/court-rules-a-stiftung-is-a-foreign-trust-form-3520-penalty/</loc>
		<lastmod>2022-12-28T03:17:35+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/08/Court-Rules-a-Stiftung-is-a-Foreign-Trust-Form-3520-Penalty.png</image:loc>
			<image:title><![CDATA[Court Rules a Stiftung is a Foreign Trust, Form 3520 Penalty]]></image:title>
			<image:caption><![CDATA[Court Rules a Stiftung is a Foreign Trust, Form 3520 Penalty]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/08/Court-Rules-a-Stiftung-is-a-Foreign-Trust-Form-3520-Penalty.png</image:loc>
			<image:caption><![CDATA[Court Rules a Stiftung is a Foreign Trust, Form 3520 Penalty]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/what-is-ltr-854c-how-to-respond-irs-traps-and-pitfalls/</loc>
		<lastmod>2022-12-28T03:17:35+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/12/What-is-LTR-854C-How-to-Respond-IRS-Traps-and-Pitfalls.png</image:loc>
			<image:title><![CDATA[What is LTR 854C? How to Respond &amp; IRS Traps and Pitfalls]]></image:title>
			<image:caption><![CDATA[What is LTR 854C? How to Respond &amp; IRS Traps and Pitfalls]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/12/What-is-LTR-854C-How-to-Respond-IRS-Traps-and-Pitfalls.png</image:loc>
			<image:caption><![CDATA[What is LTR 854C? How to Respond &amp; IRS Traps and Pitfalls]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/foreign-grantor-trust-beneficiary-statement-3520/</loc>
		<lastmod>2022-12-28T23:04:27+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2021/07/What-is-a-Foreign-Grantor-Trust-Beneficiary-Statement-Form-3520-A.jpeg</image:loc>
			<image:title><![CDATA[What is a Foreign Grantor Trust Beneficiary Statement (Form 3520-A)]]></image:title>
			<image:caption><![CDATA[Foreign Grantor Trust Beneficiary Statement (Form 3520-A) Explained]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2021/07/What-is-a-Foreign-Grantor-Trust-Beneficiary-Statement-Form-3520-A.jpeg</image:loc>
			<image:title><![CDATA[Foreign Grantor Trust Beneficiary Statement (Form 3520-A) Explained]]></image:title>
			<image:caption><![CDATA[Foreign Grantor Trust Beneficiary Statement (Form 3520-A) Explained]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/are-fmv-distributions-from-a-foreign-trust-taxable-in-the-us/</loc>
		<lastmod>2023-01-01T15:06:13+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/12/Are-FMV-Distributions-from-a-Foreign-Trust-Taxable-in-the-US.png</image:loc>
			<image:title><![CDATA[Are FMV Distributions from a Foreign Trust Taxable in the US?]]></image:title>
			<image:caption><![CDATA[Are FMV Distributions from a Foreign Trust Taxable in the US?]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/12/Are-FMV-Distributions-from-a-Foreign-Trust-Taxable-in-the-US.png</image:loc>
			<image:caption><![CDATA[Are FMV Distributions from a Foreign Trust Taxable in the US?]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/foreign-trust-information-return-with-us-owner-form-3520-a/</loc>
		<lastmod>2023-01-03T12:18:24+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/12/Foreign-Trust-Information-Return-with-US-Owner-Form-3520-A-.png</image:loc>
			<image:title><![CDATA[Foreign Trust Information Return with US Owner, Form 3520-A]]></image:title>
			<image:caption><![CDATA[Foreign Trust Information Return with US Owner, Form 3520-A]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/12/Foreign-Trust-Information-Return-with-US-Owner-Form-3520-A-.png</image:loc>
			<image:title><![CDATA[Form 3520-A]]></image:title>
			<image:caption><![CDATA[Foreign Trust Information Return with US Owner, Form 3520-A ]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/prior-year-accumulation-distribution-trust-allocation-sec-666/</loc>
		<lastmod>2023-01-09T19:12:21+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2023/01/An-Accumulation-Distribution-Trust-Allocation-for-Preceding-Years.png</image:loc>
			<image:title><![CDATA[An Accumulation Distribution Trust Allocation for Preceding Years]]></image:title>
			<image:caption><![CDATA[An Accumulation Distribution Trust Allocation for Preceding Years]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2023/01/An-Accumulation-Distribution-Trust-Allocation-for-Preceding-Years.png</image:loc>
			<image:caption><![CDATA[An Accumulation Distribution Trust Allocation for Preceding Years]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/extension-form-3520/</loc>
		<lastmod>2023-03-10T04:35:21+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2021/03/Extension-for-Form-3520-.jpg</image:loc>
			<image:title><![CDATA[Extension for Form 3520 ]]></image:title>
			<image:caption><![CDATA[Extension for Form 3520 ]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2023/03/How-Long-Can-IRS-Assess-Form-35203520-A-Trust-Penalties.png</image:loc>
			<image:caption><![CDATA[How Long Can IRS Assess Form 3520/3520-A Trust Penalties?]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/how-far-back-can-irs-assess-form-3520-and-3520-a-penalties/</loc>
		<lastmod>2023-03-10T16:09:20+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2023/03/Failure-to-File-Form-3520-and-3520A-Penalties-Time-to-Assess.png</image:loc>
			<image:title><![CDATA[Failure-to-File Form 3520 and 3520A Penalties - Time to Assess]]></image:title>
			<image:caption><![CDATA[Failure-to-File Form 3520 and 3520A Penalties - Time to Assess]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2023/03/Failure-to-File-Form-3520-and-3520A-Penalties-Time-to-Assess.png</image:loc>
			<image:caption><![CDATA[Failure-to-File Form 3520 and 3520A Penalties - Time to Assess]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/gratuitous-transfers-to-foreign-trust-leads-to-unintended-ownership/</loc>
		<lastmod>2023-03-12T04:54:11+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2023/03/Gratuitous-Transfers-to-Foreign-Trust-Leads-to-Unintended-Ownership.png</image:loc>
			<image:title><![CDATA[Gratuitous Transfers to Foreign Trust Leads to Unintended Ownership]]></image:title>
			<image:caption><![CDATA[Gratuitous Transfers to Foreign Trust Leads to Unintended Ownership]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2023/03/Gratuitous-Transfers-to-Foreign-Trust-Leads-to-Unintended-Ownership.png</image:loc>
			<image:caption><![CDATA[Gratuitous Transfers to Foreign Trust Leads to Unintended Ownership]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/can-a-qtip-trust-become-foreign-and-subject-3520-3520-a/</loc>
		<lastmod>2023-05-24T22:55:21+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2023/03/Can-a-QTIP-Trust-Become-Foreign-and-Subject-35203520-A.png</image:loc>
			<image:title><![CDATA[Can a QTIP Trust Become Foreign and Subject 3520:3520-A]]></image:title>
			<image:caption><![CDATA[Can a QTIP Trust Become Foreign and Subject 3520/3520-A]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2023/03/Can-a-QTIP-Trust-Become-Foreign-and-Subject-35203520-A.png</image:loc>
			<image:caption><![CDATA[Can a QTIP Trust Become Foreign and Subject 3520/3520-A]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/foreign-inheritance-reporting/</loc>
		<lastmod>2023-08-28T04:20:42+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2020/06/Foreign-Inheritance-Reporting.jpg</image:loc>
			<image:title><![CDATA[Foreign Inheritance Reporting]]></image:title>
			<image:caption><![CDATA[Foreign Inheritance Reporting]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2020/06/Form-3520-Inheritance-.jpg</image:loc>
			<image:title><![CDATA[The Foreign Inheritance Form 3520 Reporting Rules Explained]]></image:title>
			<image:caption><![CDATA[The Foreign Inheritance Form 3520 Reporting Rules Explained]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/how-wrzesinski-defeated-the-irs-on-foreign-gift-penalties/</loc>
		<lastmod>2023-11-29T19:28:26+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2023/11/How-Mr.-Wrzesinski-Defeated-the-IRS-on-Foreign-Gift-Penalties.png</image:loc>
			<image:title><![CDATA[How Mr. Wrzesinski Defeated the IRS on Foreign Gift Penalties]]></image:title>
			<image:caption><![CDATA[How Mr. Wrzesinski Defeated the IRS on Foreign Gift Penalties]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2023/11/How-Mr.-Wrzesinski-Defeated-the-IRS-on-Foreign-Gift-Penalties.png</image:loc>
			<image:caption><![CDATA[How Mr. Wrzesinski Defeated the IRS on Foreign Gift Penalties]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/contact-us/</loc>
		<lastmod>2023-12-14T18:30:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.form3520irs.com/meet-the-team/</loc>
		<lastmod>2024-03-04T21:06:11+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2020/06/Form-3520-Late-Filing.jpg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2020/06/Form-3520-Lawyers.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/what-all-taxpayers-must-know-about-receiving-foreign-gifts/</loc>
		<lastmod>2024-03-19T12:36:26+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2024/03/What-All-Taxpayers-Must-Know-About-Form-3520-Obligations.png</image:loc>
			<image:title><![CDATA[5 Key Facts About IRS Form 3520 All Tax Filers Should Know]]></image:title>
			<image:caption><![CDATA[5 Key Facts About IRS Form 3520 All Tax Filers Should Know]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2024/03/What-All-Taxpayers-Must-Know-About-Form-3520-Obligations.png</image:loc>
			<image:caption><![CDATA[What All Taxpayers Must Know About Form 3520 Obligations]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/a-simple-tax-guide-for-u-s-persons-with-foreign-trusts/</loc>
		<lastmod>2024-03-20T15:27:19+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2024/03/A-Simple-Tax-Guide-for-U.S.-Persons-with-Foreign-Trusts-.png</image:loc>
			<image:title><![CDATA[A Simple Tax Guide for U.S. Persons with Foreign Trusts]]></image:title>
			<image:caption><![CDATA[A Simple Tax Guide for U.S. Persons with Foreign Trusts]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2024/03/A-Simple-Tax-Guide-for-U.S.-Persons-with-Foreign-Trusts-.png</image:loc>
			<image:caption><![CDATA[A Simple Tax Guide for U.S. Persons with Foreign Trusts ]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/undisclosed-foreign-gift-reporting-with-sfcp-diirsp-or-rc/</loc>
		<lastmod>2024-04-08T20:27:10+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2024/04/Undisclosed-Foreign-Gift-Reporting-with-SFCP-DIIRSP-or-RC.png</image:loc>
			<image:caption><![CDATA[Undisclosed Foreign Gift Reporting with SFCP, DIIRSP or RC]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/a-home-purchase-may-trigger-form-3520-be-extra-careful/</loc>
		<lastmod>2024-04-13T15:57:15+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2024/04/A-Home-Purchase-May-Trigger-Form-3520-Be-Extra-Careful.png</image:loc>
			<image:title><![CDATA[A Home Purchase May Trigger Form 3520, Be Extra Careful]]></image:title>
			<image:caption><![CDATA[A Home Purchase May Trigger Form 3520, Be Extra Careful]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2024/04/A-Home-Purchase-May-Trigger-Form-3520-Be-Extra-Careful.png</image:loc>
			<image:caption><![CDATA[A Home Purchase May Trigger Form 3520, Be Extra Careful]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/about-foreign-trust-transfers-and-form-3520/</loc>
		<lastmod>2024-04-14T20:11:44+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2024/04/About-Foreign-Trust-Transfers-and-Form-3520-When-to-File.png</image:loc>
			<image:title><![CDATA[About Foreign Trust Transfers and Form 3520, When to File]]></image:title>
			<image:caption><![CDATA[About Foreign Trust Transfers and Form 3520, When to File]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2024/04/About-Foreign-Trust-Transfers-and-Form-3520-When-to-File.png</image:loc>
			<image:caption><![CDATA[About Foreign Trust Transfers and Form 3520, When to File]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/examples-of-substantial-presence-form-3520/</loc>
		<lastmod>2024-04-14T22:43:20+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2024/04/4-Examples-of-Substantial-Presence-Form-3520-Filing-Rules.png</image:loc>
			<image:title><![CDATA[4 Examples of Substantial Presence &amp; Form 3520 Filing Rules]]></image:title>
			<image:caption><![CDATA[4 Examples of Substantial Presence &amp; Form 3520 Filing Rules]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2024/04/4-Examples-of-Substantial-Presence-Form-3520-Filing-Rules.png</image:loc>
			<image:caption><![CDATA[4 Examples of Substantial Presence &amp; Form 3520 Filing Rules]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/12-key-facts-to-know-about-form-3520-a-foreign-trust-owner/</loc>
		<lastmod>2024-05-04T21:18:32+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2024/04/10-Key-Facts-to-Know-About-Form-3520-A-Foreign-Trust-Owner.png</image:loc>
			<image:title><![CDATA[10 Key Facts to Know About Form 3520-A, Foreign Trust Owner]]></image:title>
			<image:caption><![CDATA[10 Key Facts to Know About Form 3520-A, Foreign Trust Owner]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2024/04/10-Key-Facts-to-Know-About-Form-3520-A-Foreign-Trust-Owner.png</image:loc>
			<image:caption><![CDATA[10 Key Facts to Know About Form 3520-A, Foreign Trust Owner]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/why-you-should-be-careful-before-domesticating-a-foreign-trust/</loc>
		<lastmod>2024-06-23T16:15:43+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2024/06/Why-You-Should-be-Careful-Before-Domesticating-a-Foreign-Trust.png</image:loc>
			<image:title><![CDATA[Why You Should be Careful Before Domesticating a Foreign Trust]]></image:title>
			<image:caption><![CDATA[Why You Should be Careful Before Domesticating a Foreign Trust]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2024/06/Why-You-Should-be-Careful-Before-Domesticating-a-Foreign-Trust.png</image:loc>
			<image:caption><![CDATA[Why You Should be Careful Before Domesticating a Foreign Trust]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/form-3520-a-information-return-filing-requirements/</loc>
		<lastmod>2024-07-10T05:30:50+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/06/A-Form-3520-A-Information-Return-Filing-Requirements-Overview.png</image:loc>
			<image:title><![CDATA[A Form 3520-A Information Return Filing Requirements Overview]]></image:title>
			<image:caption><![CDATA[A Form 3520-A Information Return Filing Requirements Overview]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/06/A-Form-3520-A-Information-Return-Filing-Requirements-Overview.png</image:loc>
			<image:caption><![CDATA[A Form 3520-A Information Return Filing Requirements Overview]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/your-best-defense-against-form-3520-violations-tax-guidance/</loc>
		<lastmod>2024-07-17T16:12:12+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/12/Your-Best-Defense-Against-Form-3520-Violations-Tax-Guidance.png</image:loc>
			<image:title><![CDATA[Your Best Defense Against Form 3520 Violations, Tax Guidance]]></image:title>
			<image:caption><![CDATA[Your Best Defense Against Form 3520 Violations, Tax Guidance]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2022/12/Your-Best-Defense-Against-Form-3520-Violations-Tax-Guidance.png</image:loc>
			<image:caption><![CDATA[Your Best Defense Against Form 3520 Violations, Tax Guidance]]></image:caption>
		</image:image>
	</url>
	<url>
		<loc>https://www.form3520irs.com/how-to-treat-a-foreign-owned-trust-with-u-s-beneficiaries/</loc>
		<lastmod>2025-07-06T06:37:35+00:00</lastmod>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2025/07/How-to-Treat-a-Foreign-Owned-Trust-with-U.S.-Beneficiaries.png</image:loc>
			<image:title><![CDATA[How to Treat a Foreign-Owned Trust with U.S. Beneficiaries]]></image:title>
			<image:caption><![CDATA[How to Treat a Foreign-Owned Trust with U.S. Beneficiaries]]></image:caption>
		</image:image>
		<image:image>
			<image:loc>https://www.form3520irs.com/wp-content/uploads/2025/07/How-to-Treat-a-Foreign-Owned-Trust-with-U.S.-Beneficiaries.png</image:loc>
			<image:caption><![CDATA[How to Treat a Foreign-Owned Trust with U.S. Beneficiaries]]></image:caption>
		</image:image>
	</url>
</urlset>
<!-- XML Sitemap generated by Yoast SEO -->
<!--
Performance optimized by W3 Total Cache. Learn more: https://www.boldgrid.com/w3-total-cache/

Page Caching using disk: enhanced 

Served from: www.form3520irs.com @ 2026-04-03 23:35:48 by W3 Total Cache
-->