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 OLT does not support this form**. You can find the form and instructions on the on the Official IRS site.