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If you received a distribution from a foreign trust, you must provide additional information. For this purpose, a loan of cash or marketable securities generally is considered to be a distribution. See Instructions for Form 3520 for details.
If you were the grantor of, or transferor to, a foreign trust that existed during the current tax year, you may have to file Form 3520.
Please note that we do not support this form. You can find the form and instructions on the on the Official IRS site.