3.21.19. Foreign Trust System

(1) Form 3520 and Form 3520-A are information returns and are processed to the Business Master File (BMF). Form 3520 is processed under MFT 68. Form 3520-A is processed under MFT 42.

(2) Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, is filed by U.S. persons (and executors of estates of U.S. decedents) to report certain transactions with foreign trusts and receipt of certain large gifts or bequests from certain foreign persons.

(3) Form 3520-A, Annual Informational Return of Foreign Trust with a U.S. Owner (Under section 6048(b)), is filed by a foreign trust with a U.S. owner for the U.S. owner to satisfy its annual information reporting requirements under IRC 6048(b).

(4) The effective dates of Form 3520 and Form 3520-A are:

• Form 3520 -The earliest tax period processed to BMF is 199812 (Processing Year (PY) 1999).

• Form 3520-A -The earliest tax period processed to BMF is 200012 (PY 2001).

(1) The authority for the procedures in this IRM is found in the following sections of the Internal Revenue Code (IRC) and their corresponding Treasury Regulations:

• IRC 1441 - IRC 1446

• IRC 1461 - IRC 1464

• IRC 1471 - IRC 1474

• IRC 6048

• IRC 6201(a)

• IRC 6213(b)

• IRC 6302

• IRC 6402(a)

• IRC 6511

• IRC 6677

(1) The Director of the Submission Processing (SP) office monitors operational performance for the SP campus.

(2) The Operation Manager monitors operational performance for the operation.

(3) The team manager/lead monitors performance and ensures employees have the tools to perform their duties.

(4) The team employees follow the instructions contained in this IRM and maintain updated IRM procedures from SERP (Servicewide Electronic Research Program).

(1) Program Reports: The Monitoring Section under Submission Processing Program Management/Process Assurance monitors the Code & Edit reports.

(2) Program Effectiveness: The program goals are measured by the following reviews:

• Embedded Quality Submission Processing (EQSP)

• Balanced Measures

• Managerial Reviews

(3) Annual Review: This IRM is updated and published annually after review by affected offices according to the clearance process established in IRM 1.11.9, Internal Management Documents, Clearing and Approving Internal Management Documents (IMDs).

(1) See Exhibit 3.21.19-6 for a list of terms and definitions used within this IRM.

(1) Job Aid 6808-001 has been developed to assist tax examiners in their work.

(1) The National Taxpayer Advocate reached agreements with the Commissioners of the Wage and Investment (W&I) Division, Small Business/Self-Employed (SB/SE) Division, Tax Exempt Government Entities (TEGE), Criminal Investigation (CI), Appeals, and Large Business and International (LB&I) that outline the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs).

(2) The SLAs are found at https://irsgov.sharepoint.com/sites/TAS/SitePages/SLA.aspx.

(1) Edit marks are edited on the return for transcription to the Automated Data Processing (ADP) System through the Integrated Submission and Remittance Processing (ISRP) system. Enter edit marks in brown, red, orange, purple or green pencil or pen.

(2) Only edit items on the return that are for transcription except where specific instructions require editing of a non-transcribed item. Leave lines blank if the entry would be a zero amount unless otherwise instructed.

(3) Do not destroy, alter, or erase the original entry on a return when deleting or correcting an entry. Always exercise care to ensure that the original entry is still legible. Perfected entries provide a legible "edit trail" for anyone who may work with the return later.

(4) Do not re-edit edit marks entered by other areas, such as Collections, Entity or Accounts Management, except to place the marks in the correct area or perfect for legibility.

(5) Photocopied Returns - Re-edit or underline any valid, black edit marks. See IRM 3.21.19.11.1, Correspondence Imaging Inventory (CII) Returns, and IRM 3.21.19.13.4, Re-Entry Document Procedures.

(6) For a description of specific edit marks, see the table below:

(1) Action Codes are used to show whether correspondence, research or some other action is needed. The Action Code sets the suspense period for the return and places the return in the workable or unworkable suspense inventory.

(2) When necessary, assign a three-digit Action Code.

(3) Edit the Action Code in the bottom left margin of the return.

(4) Assign Action Codes in the following priority:

1. Action Code 310 (Statute Control)

2. Action Code 320 (Entity Control)

3. Action Code 4XX

4. Action Code 6XX

5. Action Code 3XX

6. Action Code 2XX (Correspondence)

(5) Use the following table if more than one Action Code is needed.

(6) Edit the following Action Codes when a return cannot be perfected:

(7) Continue perfecting the return after editing the Action Codes.

(8) Valid Action Codes are listed below:

(9) Continue perfecting the return after editing the Action Codes.

(1) Correspondence Imaging Inventory (CII) is an inventory system for scanning all Account Management (AM) receipts into digital images and working the cases from those images.

(2) "CII" returns are shown with "CII Image - Do not correspond for signature" stamped below the signature line or "CII" annotated on the front of the return.

(3) Verify all edit marks and ensure placement is correct on a "CII" return.

(4) Follow the correspondence instructions below for "CII" returns:

(1) For returns completed in other than U.S. currency, process as filed. However, if corresponding for missing/incomplete item(s), include in the letter to resubmit in U.S. currency.

(1) Review all attachments to the return before the return can be considered processable.

1. Only detach attachments when specifically instructed.

   Note: Consider a return or document "original" if it has an original signature or was stamped "Process as Original".

2. Edit Action Trail(s) (e.g., "2848 DETACHED") in the lower left corner going vertically up the side of the return.

3. Edit the name and EIN (if not present) on the detached document. Also, edit the return received date (e.g., Rec’d MM/DD/YY) in the lower left margin of the detached document before routing.

(2) Follow the general guidelines below for each attachment.

(1) A return is considered Amended based on the following:

• The Amended box is marked

• Words such as "Supplemental", "Corrected", or "Additional" are present

• Any indication from the taxpayer that a previous return was filed

  Note: Words such as Copy or Duplicate are not sufficient indicators and must be accompanied by a statement from the taxpayer that a previous return was filed.

(2) Examine the return for attachments.

• Do not separate any related attachments submitted to explain the reason for the Amended Return. Management may use the information.

• Detach any unrelated documents and route them to the correct function using Form 4227, Intra-SC Reject or Routing Slip, and edit the Action Trail on the return and the document detached.

(3) If you receive an amended or corrected Form 3520 or Form 3520-A, do not edit Computer Condition Code (CCC) "G" or "U" on the return; Instead do the following:

• Attach Form 4227 to the amended/corrected Form 3520 or Form 3520-A and write "Amended Return" in the remarks area.

• Send to Ogden Accounts Management Campus (OAMC), BMF INT'L unit. In the remarks area, write "Amended Form 3520 or Form 3520-A".

(4) Follow the chart below when there is an indication of an amended Form 3520-A: (This does not apply to Form 3520):

(5) The following data must be edited on all amended returns:

1. Name control, see IRM 3.21.19.20.1

2. EIN, see IRM 3.21.19.20.3.

3. Tax period, see IRM 3.21.19.15.

4. CCC "G", see IRM 3.21.19.14.4.

5. IRS Received Date, see IRM 3.21.19.16.

6. Signature, see IRM 3.21.19.32.

   Note: No further editing is required.

(1) A return is normally delinquent if it is not received on or before the return due date. However, accept the return as timely filed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ See IRM 3.21.19.16.1, Monthly Received Date Chart, IRM 3.10.72, Receiving, Extracting, and Sorting or IRM 3.10.73, Batching and Numbering.

(2) Accept a return as timely filed if the return was mailed in time to reach the Service through normal handling within the legal period but, through no fault of the taxpayer, it was not delivered.

(3) Consider a return timely if both of the following conditions exist:

1. It appears that the Post Office might have sent it to another government agency in error.

2. The original envelope bears a timely postmark or a timely date stamp by that agency.

Note: If the return was erroneously addressed to another agency, it will be date stamped with the current date when the IRS received it.

(4) Consider a return timely if it is received or postmarked on the next workday when the last day for filing falls on a Saturday, Sunday, or legal holiday. The due date is extended to the next business day when the regular due date falls on a Saturday, Sunday, or legal holiday.

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(6) The due date for Form 3520 is the 15th day of the 4th month following the end of such person’s tax year for income tax purposes (4/15 for Form 1040). (For taxpayers in Maine and Massachusetts with Tax Period 202312, the timely postmark date is April 17, 2024 due to holidays.)

1. If the filer is a U.S. citizen or resident alien who (i) lives outside of the United States and Puerto Rico and their place of business or post of duty is outside of the United States and Puerto Rico or (ii) is in the military or naval service on duty outside of the United States and Puerto Rico, the regular due date (without extensions) for tax year 2023 is June 15, 2024, (June 17, 2024 postmark is timely due to June 15, being a weekend.) provided the filer includes a statement on the Form 3520 showing the filer meets one of these conditions.

(7) The due date for Form 3520-A is the 15th day of the 3rd month after the end of the foreign trust’s tax year (the trust can be a fiscal or calendar year filer). The U.S. owner can file an extension of time to file Form 3520-A with Form 7004.

(8) Edit CCC "R" if "Streamlined Foreign Offshore" or "Streamlined Domestic Offshore" is written across the top of Form 3520 or Form 3520-A and the Austin received date is present.

(9) If the return (Form 3520 or Form 3520-A) is delinquent, check the return for an explanation of late filing. If the taxpayer attaches correspondence with a reasonable cause explanation for failure to file a timely return:

• Do not detach the reasonable cause statement from the original return.

• Prepare correspondence action sheet for IDRS Letter 1382C (use paragraphs "S, and 9"). Attach a photocopy of Form 3520, Page 1 or Form 3520-A, Page 3. Follow local procedures to route to Letter Input Section. See IRM 3.21.19.12.1.

• Continue processing Form 3520 or Form 3520-A. Do not attach the correspondence action sheet 1382C to the return, leave an action trail indicating the letter was prepared, (e.g., Letter 1382C MMDDYY).

(1) Compliance functions (Collections and Examination) secure returns from the taxpayer and prepare returns if the taxpayer does not provide them.

(2) Compliance notates:

1. Prepared tax returns with "6020(b)" or "SFR" (Substitute for Return).

2. Secured tax returns with "TC 59X" or "ICS" or "Process as Original" with a Form 13133, Expedite Processing Cycle, attached with the "Delinquent Return" box marked.

(1) Reprocess a return posted to the wrong account or module to post it to the correct account module.

(2) Each re-entry return must have a Form 3893, Re-Entry Document Control, or Form 13596, Reprocessing Returns, attached.

• Form 3893 is used to reinput documents that have not posted to an account or module. If Form 3893 is attached see IRM 3.21.19.13.4.1 for instructions.

• Form 13596 is used to reprocess documents to the correct account or module that had previously posted to the wrong account or module. If Form 13596 is attached see IRM 3.21.19.13.4.2 for instructions.

(3) Always leave the Form 3893 or Form 13596 on the front of the return. It must remain as a permanent part of the document.

(4) Examine Form 3893 to figure out the action needed to make the return processable. Determine if the return was edited according to current processing instructions.

(5) If more information is needed to make the return processable, prepare 3653C Correspondence Action Sheet, or follow local correspondence procedures.

1. Enter CCC "U" on Form 3520, or enter Action Code 211 (domestic) or 215 (international) on Form 3520-A.

2. Attach the completed 3653C Correspondence Action Sheet and edit the rest of the return or follow local correspondence procedures.

(1) Any return with a Received Date that is two years and nine months or more after the Return Due Date is a potential statute control return.

(2) Form 3520 and Form 3520-A are information returns and do not require statute clearance. Edit as follows:

1. Form 3520 with a received date that is more than two years and nine months after the Return Due Date, continue processing. Do not route to Statute Control Unit, and do not edit CCC "W".

2. Form 3520-A with a received date that is more than two years and nine months after the Return Due Date, edit CCC "W" and continue processing. Do not route to Statute Control Unit.

(1) Remove returns marked as "Protective Claims", "Protective Claim for Refund", or similar statement from the batch and route to Accounts Management (AM). Notate "Protective Claim" in the remarks box of Form 4227, Intra-SC Reject or Routing Slip.

(1) Edit CCC "C" only when instructed, after the taxpayer does not reply to IRS-generated correspondence.

(1) For Form 3520-A. Edit CCC "E" When the "Extension filed" checkbox is marked.

(1) Edit CCC "F" when:

1. The "Final return" checkbox is marked, or

2. There is a clear indication on the return itself or on an attachment that returns will not be required to be filed for future years.

(1) CCC "G" indicates an Amended Return.

(2) CCC "3" and CCC "U" are the only Computer Condition Codes valid with CCC "G".

(3) See IRM 3.21.19.13.1.

(1) Edit CCC "I" (letter i) when the "Initial return" or "Initial return (extension filed)" checkbox is marked.

(2) For Form 3520:

• The return or attachments indicate "INITIAL", "FIRST RETURN" or "FIRST TIME FILER," etc.

• Fully code Form 3520, remove the return from the batch, and route to Entity.

• If there are indications that the return has already been sent to Entity, continue processing the return.

(3) For Form 3520-A:

• The return or attachments indicate "INITIAL", "FIRST RETURN" or "FIRST TIME FILER," etc.

• Remove the return from the batch. Completely edit the Form 3520-A and route to Entity to have filing requirements set.

• If there are indications that the return has already been sent to Entity, continue processing the return.

  Note: An Entity Stamp, a purple edited "E" or "F" are all indications that the return has previously sent to Entity.

(1) CCC "N" is used to bypass the EIN requirement when the EIN is missing, incomplete, has all the same numeric values; (e.g., all 9’s or zeros). If these conditions are present, route to Entity.

(2) CCC "N" should only be edited if instructed.

(1) See IRM 3.21.19.13.2.

(2) Edit CCC "R" if "Streamlined Foreign Offshore" or "Streamlined Domestic Offshore" is written across the top of Form 3520 or Form 3520-A and the Austin received date is present.

(3) Edit CCC "R" when the received date is prior to 01/01/2018.

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(1) For Form 3520-A only. Edit CCC "S" when the "Substitute Form 3520-A" checkbox is marked.

(1) Edit CCC "U" to reject unprocessable returns, Form 3520 only. See IRM 3.21.19.10, Unprocessable Conditions.

(2) Do not edit CCC "U" on amended Form 3520 returns. See IRM 3.21.19.13.1.

(1) Edit CCC "W" on Form 3520-A when the return is received more than two years and nine months after the return due date. Form 3520-A is an information return and does not require statute clearance.

(1) Accept the return as submitted (e.g., short period return).

(2) CCC "Y" is edited for Change of Accounting Period, Form 3520-A only. Enter only for short period returns due to change of account period (not due to initial or final filing).

(3) Edit the CCC "Y" when the W&I Submission Processing Liaison for TAS issues OAR, or walks a return through Code & Edit for processing.

(1) Edit CCC "3" (No Reply to Correspondence) to bypass validation of the "CRD" (Correspondence Received Date) when the taxpayer does not reply to IRS-generated correspondence.

(2) For more information, see IRM 3.21.19.11 and IRM 3.21.19.16.

(1) Edit CCC "4" when the IRS Compliance Function prepared the return and the Revenue Officer entered IRC 6020(b).

(1) Edit CCC "5" on all returns 2015 and later if "1040" is present on Line 1k of Form 3520. Not valid on 2014 and prior. Not valid on Form 3520-A.

(1) A "FINAL" short-period return ends on the date the foreign trust was liquidated or distributed all of its assets.

1. This may be any day of the month.

2. Use the numeric designation of the month that the taxpayer has designated as final.

   Example: October 16, 2023 would be 202310.

   If, however, the taxpayer did not specify a month ending date, then edit "12" as the calendar month for the tax period.

3. Edit CCC "F" on the return.

(2) Use the numeric designation for the calendar month that precedes the received date of the return if a calendar year return is received before the end of the current processing year and the trust indicates that the return is a final return but does not specify a month ending date.

(3) For fiscal year returns, edit the Tax Period's month to one month prior to the Received Date when the Tax Period is the same month and year or later than the Received Date.

(1) Form 3520 or Form 3520-A with a tax period 202412 that is filed before January 1, 2025 is considered early-filed.

(2) Early-filed returns must be held for processing until January 2025.

(3) Edit CCC "U" for Form 3520 and edit Action Code "480" for Form 3520-A. Route to Rejects using Form 4227 to hold for processing.

(1) A fiscal year is twelve full months ending on the last day of any month other than December.

(2) Edit the tax period on a fiscal year return in the YYYYMM format to indicate the year and month the tax period ended.

(1) The tables below provide monthly return due date information for Form 3520 and Form 3520-A:

(1) The instructions in the following sections are for processing Tax Years 2020 to current year. To process 2019 and prior years, refer to the Prior Year Section in this IRM and refer to Job Aid number 6808-001 for renumbering instructions.

(2) Reject any Form 3520 filed for tax period ending December 31, 1997 and prior.

1. Prepare Form 3210, Document Transmittal, and write "ALPHA" in the remarks section of the transmittal. Address the transmittal to "Cycle Control M/S 6725".

2. Attach Form 4227 with explanation "199712 return or prior" to the face of the document and write the same explanation on the first line of Form 3210.

(1) For filers other than individuals, the name control consists of the first four characters of the filer's (corporation, partnership, trust, etc.) name. Refer to the Name Control Job Aid for more information: Document 7071 (IMF) or Document 7071A (BMF) for name control reference guide.

(2) Valid characters are:

• Alpha (A-Z),

• Numeric (0-9),

• The ampersand (&), and

• The hyphen (-).

• Blanks are valid only at the end of the name control.

(3) Do not include "THE" in the name control when "THE" is followed by more than one word.

(4) For individuals, the name control consists of the first four letters of the filer’s LAST name.

(5) Only Underline the name control on Line 1a. See Figure 3.21.19-3

(1) Verify that the "in-care-of" name is located above the street address.

(2) Arrow up the "in-care-of" name, if located below the address.

(3) A change to the "in-care-of" name can be figured out by the following:

(1) A nine-digit taxpayer identification number (TIN) must be included on Line 1b of Form 3520 and Form 3520-A, page 3 Line 6b submitted for processing.

(2) The TIN may be one of the following:

• An employer identification number (EIN) (entered in NN-NNNNNNN format),

• A social security number (SSN) (entered in NNN-NN-NNNN format), or,

• In very rare circumstances, an individual taxpayer identification number (ITIN) (entered in 9NN-NN-NNNN format).

(3) Circle out an invalid or illegible TIN and edit the correct number, if available, to the left of the filer's entry. Entry is considered invalid if:

• Fewer than nine digits

• Contains nine repeating digits (999-99-9999, 888-88-8888, etc.)

• Contains any alpha characters.

(4) Determine the TIN as follows for required TIN fields on Form 3520 and Form 3520-A:

(5) Be sure to edit the correct TIN Type indicator after each TIN. See IRM 3.21.19.20.4.

(1) The filer's TIN type must be edited if the filer's TIN is an SSN or ITIN.

(2) Valid characters are "0" (zero) and "blank".

(1) The street address must be present. The street address can be found on Line 1c.

(2) Perfection of the address is necessary when the mailing address (Street or P.O. Box) is not easily identified.

(3) A business may have two addresses. One is the mailing address and the other is the location address or physical location of the business.

(4) Both domestic (U.S.) and foreign addresses should include:

• The street number.

• The street name.

• Any correct room or suite designation (e.g., "Suite 2000").

• The City, State, and ZIP Code (for domestic addresses).

• The foreign city, postal code and country (for foreign addresses).

(5) If two addresses are shown, underline the mailing address (second street address).

(6) If both a P.O. Box and a street address are shown, see IRM 3.21.19.20.5.3, Editing TC014 - Address Changes.

(7) If necessary, abbreviate the street address.

(8) When editing either the mailing or location address information, remember the following guidelines:

• Ensure that a house or building number is present. Do not accept a building name in place of the numeric designation. Research for the correct address.

• Always input the suite, apartment number, room number, etc., at the end of the street address line.

• Always input the street suffix, such as street, drive, lane, terrace, etc., if present. See Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries, for correct abbreviations.

• Always include the directional information, such as North, South, East, West, etc., if present.

• If no street address or P.O. Box is provided by the taxpayer, research IDRS before editing the word "Local" on the street address line.

  Note: This should only occur in very small towns.

3.21.19.20.5.3 (02-06-2017)

Editing TC 014 - Address Changes

(1) Edit TC 014 in the upper left margin of the return to indicate an address change request.

(2) Do not perfect the address unless the street address is not easily identified for returns that require no other perfection.

(3) Perfect and input the address (via IDRS) in the following instances:

If	Then
Both a P.O. Box and a street address are shown:	Underline the P.O. Box, City, State, and ZIP code, and edit TC 014 in the upper left margin of the form.
Two street addresses are shown	Underline the second street address, City, State, and ZIP code, and edit TC 014 in the upper left margin of the form.
The street address has been crossed out by the filer and a P.O. Box added	edit TC 014 in the upper left margin; and remove from the batch so TC 014 can be input.

(4) Always circle out the "in-care-of" (%) symbol if it is shown with an address.

(5) If the filer clearly says on an attachment that the address has been changed, edit out the old address, and enter the new address in the entity portion of the return.

(6) If the ZIP Code is missing,

• Check the attachments, and perfect in the correct area.

• If not found on attachments, follow local Campus procedures.

(7) If abbreviating the street address, see Document 7475 for correct abbreviation.

(1) A foreign (international) address is any address that is not in the 50 states, the District of Columbia or any U.S. Territory. See IRM 3.21.19.20.6, U.S. Territories.

(2) Returns with Army Post Office (APO)/ Diplomatic Post Office (DPO)/Fleet Post Office (FPO) addresses are considered domestic addresses. See IRM 3.21.19.20.5.1, APO/DPO/FPO Address.

(3) Route returns with a foreign address to Ogden Submission Processing Center (OSPC) for processing. Prepare Letter 86C to inform the taxpayer that the return has been sent to OSPC.

(4) All other foreign addresses are edited the same as a domestic address with the following exceptions:

1. The foreign country must be the last entry in the address.

2. Circle out the foreign country and edit the two-letter country code preceded by a "/" and followed by "/$" as the last entry in the address.

Note: Submission Processing BMF Foreign Address Job Aid (Number 2324-002) provides examples for editing foreign addresses.

3. If the foreign address is from Australia, Brazil, Canada, Cuba, Italy, Mexico or The Netherlands, check if the address has a province, state or territory name. See IRM 3.21.19.20.6, Foreign Address - Canada Only, for procedures for editing the country code for returns with a Canadian address.

If	Then
A province, state or territory name is present,	Circle out the province, state or territory name. Edit the correct abbreviation. See Job Aid 2324-002 Coding and Editing BMF Tax Returns, Foreign Addresses. Note: A province abbreviation must be present for Canada.
A province, state or territory name is not present,	Continue editing the return.
Province, state or territory is shown in abbreviated format,	Continue editing the return.

4. A ZIP Code is not required on a foreign address. Foreign addresses use a postal code that is entered before the foreign country and is part of the address.

3.21.19.20.6.2 (01-01-2023)

Address Changes - Foreign Address

(1) When a foreign address change is indicated, edit TC 014 in the upper right margin of the return. Edit the changed information, plus any unchanged information to make a complete address. Remove from batch so TC014 can be input.

(2) When a foreign address includes a postal (foreign zip) code, edit in accordance with Document 2324-002 Job Aid. See Figure 3.21.19-8a.

(3) When a foreign address is present, a Country Code must be edited on Line 1h using the Country Name entered on Line 1h. See Section 5 of Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries.

(1) The spouse’s TIN may or may not be present.

(2) An entry will generally be present in this field if the filer files a joint return with the spouse. However, if Line 1d is blank, do not route to entity or correspond for the TIN.

(3) Circle out the spouse’s TIN if it is incomplete, illegible or invalid.

(1) The TIN Type must be edited if the spouse's TIN entered on Line 1d is an SSN (or an ITIN).

(2) If an SSN (or an ITIN) is present in line 1d, edit "0" as the TIN Type immediately to the right of the spouse’s SSN entered in box 1d.

(1) The city must be present for both domestic and foreign addresses.

(2) The valid characters are, alpha (A-Z), and blank.

(3) Research the ZIP code directory to figure out the city and/or state if:

• The address is a U.S. address.

• The city and/or state is missing or incomplete.

• The ZIP code is present.

(4) If the city and/or state cannot be figured out from the ZIP code or other available information (e.g., envelope, if attached), edit the filer's address to the foreign trust address lines (Form 3520 only).

(5) If the city listed is a major U.S. city, it must be followed by the ZIP code.

(6) If the address is a foreign address which includes a Province designation,

• Circle out the name of the province

• Edit the province abbreviation

• A province abbreviation must be present for Canadian addresses. See Figure 3.21.19-7

(1) A state must be present for all U.S. addresses.

(2) Valid characters are alpha (A-Z) for Form 3520 and Form 3520-A.

(3) If the state name is spelled out, do not edit the two-letter state code.

(4) When the state is missing or illegible, research attachments and/or ZIP code directory.

(1) The ZIP Code must be present for addresses in the U.S., APO/DPO/FPO and U.S. Territory.

(2) Only numeric characters (0-9) and blank are valid.

(3) The U.S. ZIP Code must contain at least five and may contain up to twelve characters.

(4) If the address is a U.S. address and the ZIP Code is missing or incomplete,

• Research the ZIP Code Directory.

• Edit the correct ZIP Code.

(5) If the address is located in a major city and the ZIP Code is missing or incorrect, perfect the ZIP Code from the ZIP Code chart. See Document 7475.

(6) If the address is a foreign address, edit in accordance to the Foreign Address Job Aid (2324–002).

(7) Australian addresses must include numeric postal codes. See Figure 3.21.19-9.

(1) The country must be edited using the applicable foreign country code. See Document 7475, Section 5.

(2) If the country code is edited as part of a foreign address, edit the country code preceded by a "/" and followed by "/$". (e.g., Australia would be /AS/$)

(3) If a U.S. Territory (e.g., Guam, American Samoa, Puerto Rico, etc.) do not edit a country code for Line 1h, Page 1, Form 3520 or Form 3520-A, page 1, Line 1h. If a U.S. Territory is present, circle it out. See IRM 3.21.19.20.5.2.

(4) Valid characters are alpha (A-Z) only.

(5) Circle the foreign country when lines 1e, 1f and 1g are domestic and line 1h has a foreign country listed. This would also apply when lines 2h and 3g are domestic.

(1) line 1j is a checkbox for if an automatic 2-month extension applies for a U.S. persons tax return. If there is an entry in the checkbox of line 1j, edit a "1" to right side of the checkbox.

(1) Tax Form Filed: The form number of the tax return to be filed with an extension request along with the Form 3520.

(2) Edit CCC "5" on all returns 2015 to current year if "1040" is present on line 1k of Form 3520. Not valid on 2014 and prior. See Figure 3.21.19-10.

(1) The Name of the Foreign Trust must be present if box 2 is marked showing that the filer is an owner of a foreign trust.

(2) Editing of the foreign trust name is not required unless the name on Line 2a is illegible.

1. Check attachments and supporting schedules for a clearer, more legible entry.

2. Edit the name immediately above the filer's entry.

(1) The Foreign Trust EIN must be present if box 2 is marked showing that the filer is the owner of a foreign trust.

(2) The Identification Number of the Trust must be an EIN.

(1) The Trust Street Address must be present if box 2 is marked showing that the filer is the owner of a foreign trust.

(2) See IRM 3.21.19.20.5 for editing procedures.

(1) If present, edit the Date Foreign Trust Was Created in MMDDYYYY format.

(1) The Trust City Name must be present if box 2 is marked showing that the filer is the owner of a foreign trust.

(2) See IRM 3.21.19.20.9 for editing procedures.

(1) The Trust State Name must be present if box 2 is marked showing that the filer is the owner of a foreign trust.

(2) If the state name is spelled out, do not edit the two-letter state code (ISRP will enter the two-letter state code). If the Canadian Province is spelled out, continue to edit the province code.

(3) See IRM 3.21.19.20.10 for editing procedures.

(1) The Trust ZIP Code must be present if box 2 is marked showing that the filer is the owner of a foreign trust.

(2) See IRM 3.21.19.20.11 for editing procedures.

(1) The Foreign Trust Country Code must be present if box 2 is marked showing that the filer is the owner of a foreign trust.

(2) The country must be edited using the correct country code. See Document 7475, Section 5.

(3) Valid characters are alpha (A - Z) only.

(1) See IRM 3.21.19.20.1 for editing procedures.

(1) See IRM 3.21.19.20.3 "If/Then" chart for editing procedures.

(1) See IRM 3.21.19.20.4 for editing procedures.

(1) The U.S. Agent Street Address must be present if the response to Line 3 is "Yes".

(2) See IRM 3.21.19.20.5 for editing procedures.

(1) The U.S. Agent City must be present if the response to Line 3 is "Yes".

(2) See IRM 3.21.19.20.9 for editing procedures.

(1) The U.S. Agent State must be present if the response to Line 3 is "Yes".

(2) If the state name is spelled out, do not edit the two-letter state code.

(3) See IRM 3.21.19.20.10 for editing procedures.

(1) The U.S. Agent ZIP Code must be present if the response to Line 3 is "Yes".

(2) See IRM 3.21.19.20.11 for editing procedures.

(1) See IRM 3.21.19.20.12 for editing procedures.

(1) See IRM 3.21.19.20.1 for editing procedures.

(1) See IRM 3.21.19.20.5, through IRM 3.21.19.20.6 for editing procedures.

(1) See IRM 3.21.19.20.3 for editing procedures.

(1) See IRM 3.21.19.20.4 for editing procedures.

(1) Edit the date of death in MMDDYYYY format.

(1) See IRM 3.21.19.20.3 for editing procedures.

(1) If any of the boxes on Line 4f are marked, then there must be entries in Lines 4a through 4e.

(2) If entries on Lines 4a through 4e are missing, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 4.

(1) Line 5a must be completed. See IRM 3.21.19.20.1 for editing procedures.

(2) If Lines 5a through 5c and/or Lines 6a through 6c are incomplete and cannot be edited as directed in (1) above, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 11.

(1) Line 5b must be completed.

(2) See IRM 3.21.19.20.5 through IRM 3.21.19.20.11 for editing procedures.

(3) Edit the trust address from Lines 1c, 1e, 1f and 1g to Line 5b if line 5b is blank or unreadable.

(1) Line 5c must be completed. See IRM 3.21.19.20.3 (4) for editing procedures.

(1) See IRM 3.21.19.20.4 for editing procedures.

(1) The country must be edited using the applicable foreign country code. See Document 7475, Section 5.

(2) Never edit U.S. on a country code line.

(3) The country code must be alpha (A-Z) only.

(4) Edit the country code to the right of the country name or code.

(5) If the country is missing, edit the country code from Line 21a or 2h if present.

(1) See IRM 3.21.19.20.12 for editing procedures. Edit the country code from page 1, line 2g or page 4, line 21a if line is blank or unreadable.

(1) If present, edit the Date Foreign Trust Was Created in MMDDYYYY format.

(1) If Line 7a is marked "Yes", Line 7b (i-v) must be completed.

(1) An entry must be present if the "Yes" checkbox is marked on Line 7a. If Line 7b is incomplete, edit CCC "U" and correspond. Prepare 3653C CAS, mark line 12.

(2) See IRM 3.21.19.20.1 for editing procedures.

(1) An entry must be present if the "Yes" checkbox is marked on Line 7a.

(2) Edit the first entry only. If the taxpayer has one entry and it appears on the second or third line, edit a line number (e.g., L1) to the left of the filer’s information.

(3) See IRM 3.21.19.20.5 through IRM 3.21.19.20.11 for editing procedures.

(4) If the State name is spelled out, do not edit the two-letter state code.

(1) An entry must be present if the "Yes" checkbox is marked on Line 7a.

(2) See IRM 3.21.19.20.12 for editing procedures.

(3) Edit the country code to the right of the country name.

(4) Edit the first entry only.

(1) An entry must be present if the "Yes" checkbox is marked on Line 7a.

(2) See IRM 3.21.19.20.3 (4), (4) If/Then chart for editing procedures.

(1) See IRM 3.21.19.20.4 for editing procedures.

(2) Edit the first entry only.

(1) An entry may be present on Line 7b, column (v) if the "Yes" box is marked on Line 7a, but it is not required.

(1) Edit a "1" in the right margin by the last T-Line in Line 7b, column (v) if there is more than one Other Owner entry present on Line 7b. See Figure 3.21.19-11.

(2) No editing is required if no entry or only one entry.

(1) If the "Yes" box on Line 11a is marked then the filer must complete the applicable lines on Schedule A. If Line 11 (i)-(iv) have not been completed, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 13.

(2) If the "No" box on Line 11a is marked, then the filer can skip the rest of Schedule A and proceed to Schedule B.

(3) If both checkboxes are marked and both Schedule A and Schedule B are completed, circle out the "No" checkbox and "X" out Schedule B.

(4) If both checkboxes are marked but only one Schedule (A or B) is completed, circle out the corresponding checkbox associated with the blank schedule.

(1) If the "Yes" box on Line 11b is marked, the filer must complete Schedule A.

(2) If the "No" box on Line 11b is marked, the filer should skip Schedule A and proceed to Schedule B, of Part I, Form 3520 to complete line 13 columns a thru i.

(3) If Line 11b box is marked "Yes" and Line 11(i)-(iv) have not been completed, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 13.

(1) An entry may be present if the response to Line 11a or 11b is "Yes".

(2) If present, edit the date of transfer in MMDDYYYY format.

(3) Edit the first three entries only.

(1) If more than three entries are reported in columns (i) through (iv) or on an attachment, edit a "1" in the margin to the right of the third entry.

(2) No editing is required if there are three or fewer entries.

(1) An entry must be present if the response to Line 13 is "Yes".

(2) Only the first two lines of data and totals from column (f) and (i) will be edited.

(3) Edit the date of transfer in "MMDDYYYY" format.

(4) If Line 13 box is marked "Yes" and Line 13 (a)-(i) have not been completed, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 14.

(1) Compute the "Total" for column (f), by combining the entries present in column (f).

(2) Enter the combined amount in column (f), "Total".

(1) Compute the "Total" for column (i), by combining the entries present in column (i).

(2) Enter the combined amount in column (i), "Total".

(1) If more than two entries are reported in columns (a) through (i) or on an attachment, edit a "1" in the margin to the right of the second entry.

(2) No editing is required for two or less entries.

(1) If the filer marked the "Attached Previously" checkbox, then the year the document was previously submitted must be completed.

(2) Edit the year in "YYYY" format. If the year is blank, no editing is required.

(1) If the filer marked the "Attached Previously" checkbox, then the year the document was previously submitted must be completed.

(2) Edit the year in "YYYY" format. If the year is blank, no editing is required.

(1) If the filer marked the "Attached Previously" checkbox, then the year the document was previously submitted must be completed.

(2) Edit the year in "YYYY" format. If the year is blank, no editing is required.

(1) Schedule B is completed if the filer responded "No" to the U.S. Agent of Foreign Trust checkbox on page 1, Line 3.

(2) Edit Lines 15(a) through 18f using the following procedures.

(3) Edit the first three entries only. Do not correspond for missing information if Line 3 is "Yes."

(4) If Line 3 checkbox is marked "No", and the first box is marked under ‘Check all applicable boxes’ on page 1, and Lines 15(a)-18(f) are blank, then edit CCC "U" and correspond. Use the Correspondence Action Sheet 3653C, marking Line 10.

(1) See IRM 3.21.19.20.1 for editing procedures.

(1) See IRM 3.21.19.20.5 through IRM 3.21.19.20.11 for editing procedures.

(2) Edit a country code, if present. See IRM 3.21.19.20.12.

(3) If the state name is spelled out, do not edit the two-letter state code. ISRP will enter the two-letter state code.

(4) Edit the first three entries only.

(1) See IRM 3.21.19.20.3 (4) "If/Then" chart for editing procedures.

(1) See IRM 3.21.19.20.4 for editing procedures.

(2) Edit the first three SSN/ITIN entries, if present.

(1) If more than three entries are reported in columns (a) through (d) or on an attachment, edit a "1" in the margin to the right of the third entry.

(2) No editing is required if there are three or fewer entries.

(1) See IRM 3.21.19.20.1 for editing procedures.

(1) See IRM 3.21.19.20.5 and IRM 3.21.19.20.6 through IRM 3.21.19.20.11 for editing procedures.

(2) Edit a country code, if present. See IRM 3.21.19.20.12.

(3) If the state name is spelled out, do not edit the two-letter state code.

(4) Edit the first entry only.

(1) See IRM 3.21.19.20.3 (4) "If/Then" chart for editing procedures.

(1) See IRM 3.21.19.20.4 for editing procedures.

(2) Edit the first SSN/ITIN entered, if present.

(1) If more than one entry is reported in columns (a) through (c) or on an attachment, edit a "1" in the margin to the right of the first entry.

(2) No editing is required if there is no entry or just one entry.

(1) See IRM 3.21.19.20.1 for editing procedures.

(1) See IRM 3.21.19.20.5 and IRM 3.21.19.20.6 through IRM 3.21.19.20.11 for editing procedures.

(2) Edit a country code, if present. See IRM 3.21.19.20.12.

(3) Edit the first entry only.

(1) See IRM 3.21.19.20.3 (4) "If/Then" chart for editing procedures.

(1) See IRM 3.21.19.20.4 for editing procedures.

(2) Edit the first three SSN/ITIN entries, if present.

(1) If more than one entry is reported in columns (a) through (d) or on an attachment, edit a "1" in the margin to the right of the first entry.

(2) No editing is required if there is no entry or just one entry.

(1) Edit the date of original obligation in MMDDYYYY format.

(2) Edit the first two entries only.

(1) Edit the tax year the qualified obligation was first reported in YYYY format.

(2) Edit the first two entries only.

(1) If more than two entries are reported in columns (a) through (f) or on an attachment, edit a "1" in the margin to the right of the second entry.

(2) No editing is required if there are two or less entries.

(1) Edit from attachments if necessary.

(1) Edit from attachments if necessary.

(1) Edit the country code to the right of the country name for only the first entry. The United States is not a country for purpose of Country Code. Always circle out any references to the United States.

(1) See IRM 3.21.19.20.3 (4) "If/Then" table for editing procedures.

(1) Edit the first entry only if the TIN is an SSN or an ITIN. See IRM 3.21.19.20.4.

(1) Edit from attachments if necessary.

(1) If more than one entry is reported in columns (a) through (e) or on an attachment, edit a "1" in the margin to the right of the first entry.

(2) No editing is required if there is no entry or just one entry.

(1) See IRM 3.21.19.20.12 and IRM 3.21.19.24.6 for editing procedures.

(2) Edit the country code to the right of the country name or code entered by the filer. If this line is blank and an entry appears in line 6a (Part I) or line 2g (Page 1), edit that country code on Line 21(a).

(1) See IRM 3.21.19.20.12 for editing procedures.

(2) Edit the country code to the right of the country name or code entered by the filer. If this line is blank and an entry appears in line 6b (Part I) or line 2g (Page 1), edit that country code on Line 21(b).

(1) Edit the date the foreign trust was created in MMDDYYYY format. If this line is blank and an entry appears in line 6c (Part I), edit that date on Line 21(c).

(1) An entry is required on Line 23. If Line 23 reads "None", "X" the entry and edit a zero "0" on Line 23. Do not correspond when editing zero. If the 3520 is a final or amended return, do not correspond for the value.

(2)

(1) Edit the Date of Distribution in MMDDYYYY format.

(2) Edit the first three entries only.

(1) The Total Excess of Receipts Over Transfers is numeric (0-9).

(1) If more than three entries are reported on Line 24, Columns (a) through (f) or on an attachment, edit a "1" in the margin to the right of the third entry.

(2) No editing is required if there are three or fewer entries.

(1) Edit the date of the Fair Market Value FMV of Loan Proceeds in MMDDYYYY format.

(2) Edit the first two entries only.

(3) If line 25 is "Yes" and lines 25(a) - 25(g) are blank, then edit CCC "U" and correspond. Prepare 3653C CAS, mark line 17.

(1) This is a 12-position field.

(2) Edit the date of the Maximum Term of Repayment of Obligation in YYYY format.

(1) Edit in NNNN format.

(2) Valid characters are numeric (0-9) only.

(3) Do not edit the decimal since the program places an "implied" decimal in the second position.

(4) Edit zeros to fill blank positions as follows:

• 8.5% = 0850

• 10.25% = 1025

• .9% = 0090

(1) The Amount Treated as Distribution from the Trust is numeric (0-9).

(1) If more than two entries are reported on Line 25, Columns (a) through (g) or on an attachment, edit a "1" in the margin to the right of the second entry.

(2) No editing is required if there are two or less entries.

(1) Edit the Date of Original Loan Transaction in MMDDYYYY format.

(2) Edit the first two entries only.

(3) If line 28 is "Yes" and lines 28(a) - 28(f) are blank, then edit CCC "U" and correspond. Prepare 3653C, mark line 18.

(1) Edit the year the qualified obligation was first reported in YYYY format.

(2) Edit the first two entries only.

(1) If more than two entries are reported in columns (a) through (f) or on an attachment, edit a "1" in the margin to the right of the second entry.

(2) No editing is required if there are two or less entries.

(1) If the response to Question 29 is "Yes":

• The remainder of Part III is not required to be completed by the taxpayer.

• Form 3520-A, Page 5, Foreign Grantor Trust Beneficiary Statement or similar statement must be attached.

• If Form 3520-A, Page 5 is missing, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 19.

(2) If the response to Question 29 is "No", then:

• Schedule A must be completed.

• If Schedule A line 37 is greater than zero, then the taxpayer must also complete Schedule C.

• If Schedule A or Schedule C is missing or incomplete, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 20.

(3) If no boxes are marked, no editing is required.

(1) If the response to Question 30 is "Yes":

1. Schedule A or Schedule B must be completed. If both Schedule A and Schedule B are missing or incomplete, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 21.

2. Foreign Nongrantor Trust Beneficiary Statement or similar statement must be attached. Correspond for the statement when it is not present to support line 30.

3. If Schedule A line 37 or Schedule B line 41a is greater than zero, edit CCC "U" and correspond if Schedule C is not completed. Prepare 3653C CAS, mark Line 21.

(2) If the response to Question 30 is "No":

1. Schedule A must be completed.

2. Schedule C must be completed if line 37 is greater than zero.

3. If Schedule A or Schedule C is missing or incomplete, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 20.

(3) If no boxes are marked, no editing is required.

(1) Schedule A must be completed if the response to Line 29 or 30 is answered "No".

(1) Schedule B may be completed if the filer answered "Yes" to Line 30.

(1) Schedule C must be completed if there is an amount greater than zero on either Line 37 (Sch. A) or 41a (Sch. B).

(2) If line 49 has an entry and Form 4970, Tax on Accumulation Distribution of Trusts is not attached, edit CCC "U" and correspond. Prepare 3653C CAS and mark line 27.

(1) If the filer checkbox is marked "Yes":

1. Line 54 columns (a) thru (c) is required.

2. If not present, edit CCC "U" and correspond. Prepare 3653C CAS, mark Line 22.

(2) If the "No" box is marked, no editing is required.

(1) Edit the date of the gift or bequest in MMDDYYYY format.

(2) Only edit the first two entries of columns (a), (b) and (c).

(1) If there are more than two (2) entries present in column (c), or attachments take the following action:

1. Delete the amount on line 54(c) 2.

2. Add all amounts from line 54(c) 2, line 54(c) 3 and/or attachments, edit that amount to line 54(c) 2.

(1) If more than two entries are reported in columns (a) through (c) or on an attachment, edit a "1" in the margin to the right of the second entry.

(2) No editing is required if there are two or less entries.

(1) If Line 55 Checkbox is marked "Yes":

• Lines 55 columns (a) through (g) are required.

• If not present, edit CCC "U" and correspond. Prepare 3653C CAS and mark Line 23.

(1) Edit the date of the gift in MMDDYYYY format.

(2) Edit the first two entries only of columns (a) thru (g).

(1) Edit a country code, if present. See Document 7475, Section 5.

(2) Edit the first two entries only.

(1) The TIN type must be edited if the TIN is an SSN or an ITIN.

(2) Valid characters are "0" (zero) and "blank".

(1) If more than two entries are reported in columns (a) through (g) or on an attachment, edit a "1" in the margin to the right of the second entry.

(2) No editing is required if there are two or less entries.

(1) If the "No" box is marked, take no action.

(2) If "neither box" is marked, take no action.

(1) A signature may or may not be present; do not correspond if not present.

(2) Do not correspond for a missing signature on any return prepared by a Compliance function.

(3) Do not question any signature on the return. Treasury Regulations IRC.301.6064-1 allows the Service to presume that the signature on the return, statement or other document is the true signature of the person who actually signed the document.

(4) A constructive signature e.g., a signature on an accompanying check, letter, etc.) is not acceptable unless the signature follows a perjury statement containing the same language as the jurat of the tax return.

(1) The Preparer's Social Security Number (SSN) or Preparer’s Tax Identification (PTIN) is located to the right of the Preparer's Signature at the bottom corner of Form 3520 or Form 3520-A.

(2) No action is required on amended returns

(3) A valid PTIN begins with the alpha "P" followed by an eight-digit number (e.g., PXXXXXXXX). Circle the SSN/PTIN if it is invalid, all zeros or all nines.

(1) The Firm’s EIN is located below the Preparer’s PTIN box at the bottom right corner for Form 3520 or Form 3520-A.

(2) No action is required on amended returns.

(3) The Firm’s EIN is a nine digit number. Circle the EIN if all zeros or all nines.

(1) The instructions in the following sections are for processing Tax Year 2020 to current year. For Tax Year 2019 and prior see IRM 3.21.19.40 for editing instructions. Also refer to Job Aid number 6808-001 for renumbering instructions.

(2) Reject any Form 3520-A filed for tax period ending December 31, 1999 and prior.

1. Prepare Form 3210, Document Transmittal, and write "ALPHA" in the remarks section of the transmittal. Address the transmittal to "Cycle Control M/S 6725."

2. Attach Form 4227 with explanation "199912 return or prior" to the face of the document and write the same explanation on the first line of Form 3210.

(1) See IRM 3.21.19.20.1.

(1) Line 1b may or may not be present. If present, it must be an EIN.

1. If not present, completely edit the Form 3520-A and send to Entity.

2.  If not an EIN, research. If not found, send to Entity for more research and/or assignment of EIN.

(1) See IRM 3.21.19.20.5 and IRM 3.21.19.20.6.

(1) If present, edit the date of distribution in MMDDYYYY format.

(1) See IRM 3.21.19.20.9.

(1) If the state name is spelled out, do not edit the two-letter state code.

(2) See IRM 3.21.19.20.10.

(1) See IRM 3.21.19.20.11.

(1) Edit a country code, if present. See IRM 3.21.19.20.12.

(1) If Line 2 checkbox is marked "Yes", Lines 2a - 2e are not required. Lines 3a - 3g must be completed. If missing, edit action code 211 or 215 and correspond. Prepare 3653C CAS, mark Line 30.

(2) If Line 2 checkbox is marked "No", filer will complete the checkboxes on Lines 2a - 2e.

(1) See IRM 3.21.19.20.3 and IRM 3.21.19.20.4. These instructions also apply to Form 3520-A.

(1) See IRM 3.21.19.20.3 and IRM 3.21.19.20.4. These instructions also apply to Form 3520-A.

(1) If line 5 is 0 (zero) or blank, take the following actions:

1. Search the return and count the number of pages 3 and 4, Foreign Grantor Trust Owner Statements, attached.

2. Edit the number found to Line 5.

3. If blank and no pages 3 or 4, edit "0" (Zero).

(1) If line 6 is 0 (zero) or blank, take the following actions:

1. Search the return and count the number of pages 5, Foreign Grantor Trust Beneficiary Statements, attached.

2. Edit the number found to Line 6.

3. If blank and no pages 5, edit 0 (Zero).

(1) See IRM 3.21.19.32.1.

(1) See IRM 3.21.19.32.2.

(1) The entry may or may not be present.

(2) If the taxpayer has one entry and it appears on the second row, edit L1 to the left of the filer’s information or a RED arrow from the second row to the first row so it can be transcribed by ISRP. Do this for columns 17b(i) through 17b(iv).

(1) See IRM 3.21.19.20.3 and IRM 3.21.19.20.4

(1) The entry may or may not be present. IRM 3.21.19.9.

(1) If more than one entry is reported in columns (i) through (iv) or on an attachment, edit a "1" in the margin to the right of the first entry.

(2) No editing is required if there is no entry or just one entry.

(1) The entry may or may not be present.

(2) If the taxpayer has one entry and it appears on the second row, edit L1 to the left of the filer’s information.

(1) See IRM 3.21.19.20.3 and IRM 3.21.19.20.4.

(2) Edit the TIN Type Indicator "0" to the right of the SSN/ITIN for the first entry only.

(1) The entry may or may not be present. See IRM 3.21.19.9 (3).

(1) If more than one entry is reported in columns (i) through (iv) or on an attachment, edit a "1" in the margin to the right of the first entry.

(2) No editing is required if there is no entry or just one entry.

(1) Edit the filer’s entry in "YYYYMM" format.

(2) Valid characters are numeric 0-9.

(3) If blank, edit the tax period of the Form 3520-A.

(1) No editing is required.

(2) If U.S. Owner name and address entries on page 3, Lines 6a - 6g are all blank, incomplete or missing, edit Action Code "211" or "215", and issue correspondence to U.S. Agent on page 1, Line 3a, or Trustee on page 1, Line 4a. Prepare 3653C CAS, mark Line 32 and Line 36 with the following narrative:
Information in this letter pertains to (Name of Foreign Trust).
(Insert the foreign trust name from Form 3520-A, page 1, Line 1a.)

(1) This is a required field if a name is present on Line 6a. See IRM 3.21.19.20.3.

(1) Editing is required. See IRM 3.21.19.20.4.

(1) Editing may be required. See IRM 3.21.19.20.5.

(1) Editing may be required. See IRM 3.21.19.20.9.

(1) Editing may be required. See IRM 3.21.19.20.10.

(1) Editing may be required. See IRM 3.21.19.20.11.

(1) Editing may be required. See IRM 3.21.19.20.12.

(1) An entry must be present on this line unless it is an amended or final return. If the taxpayer does not enter an amount on Line 9, or writes "N/A" or "-" (dash/hyphen), correspond for the amount. Prepare 3653C CAS, mark Line 34 and edit Action Code "211" or "215".

(2) If the taxpayer enters "None" on line 9, correspond for line 9.

(1) If there are entries in Line 10f and the total line does not have an entry, compute and enter.

(1) This is a 12 - position line for which entries may or may not be present.

(2) Valid characters are numeric (0-9) and blank.

(3) If blank and there are entries on lines 1a, 1b, 2a and 3 through 7, compute and enter.

(1) This is a 12 - position line for which entries may or may not be present.

(2) Valid characters are numeric (0-9) and blank.

(3) If blank and there are entries on lines 9-14, compute and enter.

(1) This field may or may not be present. If present, see IRM 3.21.19.20.3.

(1) If Line 6b is an SSN/ITIN, then edit TIN Type Indicator "0". See IRM 3.21.19.20.4.

(2) If lines 6a - 6g has entries and line 7 is blank, correspond. Prepare 3653C CAS, mark line 33 and edit Action Code "211" or "215".

(1) Edit lines 7(a) - 7(f) using the procedures listed below.

(1) If present, edit the date of distribution in MMDDYYYY format.

(1) The Excess is numeric (0-9).

(2) If there are entries in column (f) and the Total is not filled out, compute and enter.

(1) If more than one entry is reported on Line 7, in columns (a) and (b) or on an attachment, edit a "1" in the margin to the right of the second entry of Line 7 column (f).

(2) No editing of line 7 column (a) and (b) is required if lines 6a - 6g are not completed.

(1) Valid characters are "I", "P", and "C".

(2) Edit in the margin to the right of the checkboxes on Line 9 as follows: