6
Form 3520 (2014)
Page
Part IV
U.S. Recipients of Gifts or Bequests Received During the Current Tax Year From Foreign Persons
(see instructions)
54
During the current tax year, did you receive more than $100,000 that you treated as gifts or bequests from a
nonresident alien or a foreign estate? See instructions for special rules regarding related donors
.
.
.
.
.
.
Yes
No
If “Yes,” complete columns (a) through (c) with respect to each such gift or bequest in excess of $5,000. If more space
is needed, attach a statement.
(a)
(b)
(c)
Date of gift
Description of property received
FMV of property received
or bequest
Total .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
▶
55
During the current tax year, did you receive more than $15,358 that you treated as gifts from a foreign corporation or a
foreign partnership? See instructions regarding related donors .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Yes
No
If “Yes,” complete columns (a) through (g) with respect to each such gift. If more space is needed, attach a statement.
(d)
(a)
(b)
(c)
Identification number,
Date of gift
Name of foreign donor
Address of foreign donor
if any
(e)
(f)
(g)
Check the box that applies to the foreign donor
Description of property received
FMV of property received
Corporation
Partnership
56
Do you have any reason to believe that the foreign donor, in making any gift or bequest described in lines 54 and 55,
was acting as a nominee or intermediary for any other person? If “Yes,” see instructions .
.
.
.
.
.
.
.
.
Yes
No
Under penalties of perjury, I declare that I have examined this return, including any accompanying reports, schedules, or statements, and to the best of my
Sign
knowledge and belief, it is true, correct, and complete.
Here
Signature
Title
Date
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Check
if
Paid
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
▶
▶
Firm’s address
Phone no.
▶
3520
Form
(2014)