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Rev Proc 35 Form

Rev Proc 35 Form

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good afternoon this is sean golding with goldie and golding here to discuss the basics of new revenue procedure uh 2020-17 how it impacts form 3520 and 3528 penalty waivers and filing exemptions uh with respect to internal revenue code section 6048 that's a mouthful right let's uh let's go through the basics form 3520 is used to report foreign gifts inheritances and certain trust transactions contributions sometimes distributions ownership form 3520a is used to report certain foreign trust ownership and transactions the failure to file these forms can have catastrophic penalties i'm not the type of attorney to really talk that way there's a bunch of fear-mongering and scare-mongering junk you could find online pretty much anywhere you turn but the penalties associated with the forms 3520 and 3528 can be brutal now this new revenue procedure rev proc 2020-17 refers to the trust aspect of these forms uh it doesn't have any impact if you did

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