Annual Information Return of Foreign Trust With a U.S. Owner

• General Instructions
  • Purpose of Form
  • Who Must File
  • When and Where To File
  • Who Must Sign
  • Penalties
  • Definitions
    • Distribution
    • Foreign Trust
    • Grantor
    • Grantor Trust
    • Gross Value
    • Nongrantor Trust
    • Owner
    • Property
    • U.S. Agent
    • U.S. Beneficiary
    • U.S. Person
• Specific Instructions
  • Period Covered
  • Initial Return, Final Return, Amended Return
  • Part I - General Information
  • Part II - Foreign Trust Income Statement
    • Income
    • Expenses
  • Part III - Foreign Trust Balance Sheet
  • Foreign Grantor Trust Owner Statement
  • Foreign Grantor Trust Beneficiary Statement
• Paperwork Reduction Act Notice

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