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Table of Combined Interest Rate Imposed

29 . . . . . . . . . . . . . . . . . . . . . . . . . . 4.0014

29.5 . . . . . . . . . . . . . . . . . . . . . . . . . 4.0792

on the Total Accumulation Distribution

30 . . . . . . . . . . . . . . . . . . . . . . . . . . 4.1569

30.5 . . . . . . . . . . . . . . . . . . . . . . . . . 4.2347

Look up the applicable number of years of the foreign trust that you

entered on line 50. Read across to find the combined interest rate

31 . . . . . . . . . . . . . . . . . . . . . . . . . . 4.3124

to enter on line 51. Use this table only if you are a 2009 calendar

31.5 . . . . . . . . . . . . . . . . . . . . . . . . . 4.3901

year taxpayer and are using June 30, 2009, as the applicable date.

32 . . . . . . . . . . . . . . . . . . . . . . . . . . 4.4679

All Years Greater than 32 . . . . . . . . . . 4.5456

(Note. Interest charges began in 1977.)

Applicable number

Combined

of years of trust

interest rate

Line 53. Report this amount as additional tax (ADT) on the

(from line 50)

(enter on line 51)

appropriate line of your income tax return (e.g., for Form

1 . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.0512

1040 filers, include this amount as part of the total for line 60

1.5 . . . . . . . . . . . . . . . . . . . . . . . . . . 0.0857

of your 2009 Form 1040 and enter “ADT” to the left of the

2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.1304

line 60 entry space).

2.5 . . . . . . . . . . . . . . . . . . . . . . . . . . 0.1762

3 . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.2246

Part IV—U.S. Recipients of Gifts or

3.5 . . . . . . . . . . . . . . . . . . . . . . . . . . 0.2678

Bequests Received During the

4 . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.3100

4.5 . . . . . . . . . . . . . . . . . . . . . . . . . . 0.3463

Current Tax Year From Foreign

5 . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.3771

Persons

5.5 . . . . . . . . . . . . . . . . . . . . . . . . . . 0.4082

6 . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.4405

Note. Penalties may be imposed for failure to report gifts

6.5 . . . . . . . . . . . . . . . . . . . . . . . . . . 0.4767

that should be reported. See Penalties on page 2.

7 . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.5221

A gift to a U.S. person does not include any amount paid

7.5 . . . . . . . . . . . . . . . . . . . . . . . . . . 0.5680

for qualified tuition or medical payments made on behalf of

8 . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.6243

the U.S. person.

8.5 . . . . . . . . . . . . . . . . . . . . . . . . . . 0.6942

If a foreign trust makes a distribution to a U.S.

9 . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.7726

beneficiary, the beneficiary must report the amount as a

9.5 . . . . . . . . . . . . . . . . . . . . . . . . . . 0.8492

distribution in Part III, rather than as a gift in Part IV.

10 . . . . . . . . . . . . . . . . . . . . . . . . . . 0.9252

10.5 . . . . . . . . . . . . . . . . . . . . . . . . . 0.9982

Contributions of property by foreign persons to domestic

11 . . . . . . . . . . . . . . . . . . . . . . . . . . 1.0804

or foreign trusts that have U.S. beneficiaries are not

11.5 . . . . . . . . . . . . . . . . . . . . . . . . . 1.1700

reportable by those beneficiaries in Part IV unless they are

12 . . . . . . . . . . . . . . . . . . . . . . . . . . 1.2707

treated as receiving the contribution in the year of the

transfer (e.g., the beneficiary is an owner of that portion of

12.5 . . . . . . . . . . . . . . . . . . . . . . . . . 1.3743

the trust under section 678).

13 . . . . . . . . . . . . . . . . . . . . . . . . . . 1.4842

13.5 . . . . . . . . . . . . . . . . . . . . . . . . . 1.5914

A domestic trust that is not treated as owned by another

14 . . . . . . . . . . . . . . . . . . . . . . . . . . 1.6692

person is required to report the receipt of a contribution to

14.5 . . . . . . . . . . . . . . . . . . . . . . . . . 1.7469

the trust from a foreign person as a gift in Part IV.

15 . . . . . . . . . . . . . . . . . . . . . . . . . . 1.8246

A domestic trust that is treated as owned by a foreign

15.5 . . . . . . . . . . . . . . . . . . . . . . . . . 1.9024

person is not required to report the receipt of a contribution

16 . . . . . . . . . . . . . . . . . . . . . . . . . . 1.9801

to the trust from a foreign person. However, a U.S. person

16.5 . . . . . . . . . . . . . . . . . . . . . . . . . 2.0579

should report the receipt of a distribution from such a trust

17 . . . . . . . . . . . . . . . . . . . . . . . . . . 2.1356

as a gift from a foreign person in Part IV.

17.5 . . . . . . . . . . . . . . . . . . . . . . . . . 2.2134

Line 54. To calculate the threshold amount ($100,000), you

18 . . . . . . . . . . . . . . . . . . . . . . . . . . 2.2911

must aggregate gifts from different foreign nonresident

18.5 . . . . . . . . . . . . . . . . . . . . . . . . . 2.3688

aliens and foreign estates if you know (or have reason to

19 . . . . . . . . . . . . . . . . . . . . . . . . . . 2.4466

know) that those persons are related to each other (see

19.5 . . . . . . . . . . . . . . . . . . . . . . . . . 2.5243

definition of related person on page 4) or one is acting as a

20 . . . . . . . . . . . . . . . . . . . . . . . . . . 2.6021

nominee or intermediary for the other. For example, if you

20.5 . . . . . . . . . . . . . . . . . . . . . . . . . 2.6798

receive a gift of $75,000 from nonresident alien individual A

21 . . . . . . . . . . . . . . . . . . . . . . . . . . 2.7576

and a gift of $40,000 from nonresident alien individual B,

21.5 . . . . . . . . . . . . . . . . . . . . . . . . . 2.8353

and you know that A and B are related, you must answer

22 . . . . . . . . . . . . . . . . . . . . . . . . . . 2.9130

“Yes” and complete columns (a) through (c) for each gift.

22.5 . . . . . . . . . . . . . . . . . . . . . . . . . 2.9908

If you answered “Yes” to the question on line 54 and

23 . . . . . . . . . . . . . . . . . . . . . . . . . . 3.0685

none of the gifts or bequests received exceeds $5,000, do

23.5 . . . . . . . . . . . . . . . . . . . . . . . . . 3.1463

not complete columns (a) through (c) of line 54. Instead,

24 . . . . . . . . . . . . . . . . . . . . . . . . . . 3.2240

enter in column (b) of the first line: “No gifts or bequests

24.5 . . . . . . . . . . . . . . . . . . . . . . . . . 3.3018

exceed $5,000.”

25 . . . . . . . . . . . . . . . . . . . . . . . . . . 3.3795

Note. Include gifts or bequests from a “covered expatriate”

25.5 . . . . . . . . . . . . . . . . . . . . . . . . . 3.4572

(as defined in section 877A(g)(1)) when calculating the

26 . . . . . . . . . . . . . . . . . . . . . . . . . . 3.5350

$100,000 threshold amount.

26.5 . . . . . . . . . . . . . . . . . . . . . . . . . 3.6127

Line 55. Answer “Yes” if you received aggregate amounts

27 . . . . . . . . . . . . . . . . . . . . . . . . . . 3.6905

in excess of $14,139 during the current tax year that you

27.5 . . . . . . . . . . . . . . . . . . . . . . . . . 3.7682

treated as gifts from foreign corporations or foreign

28 . . . . . . . . . . . . . . . . . . . . . . . . . . 3.8459

partnerships (or any foreign persons that you know (or have

28.5 . . . . . . . . . . . . . . . . . . . . . . . . . 3.9237

reason to know) are related to such foreign corporations or

foreign partnerships).

-9-

Instructions For Form 3520 - Annual Return To Report Transactions With Foreign Trusts And Receipt Of Certain Foreign Gifts - 2009 Page 9

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