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Index/Topics/Form 3520 Filing Thresholds

Form 3520 Filing Thresholds

The IRS requires U.S. persons to file Form 3520 if they receive gifts from foreign persons exceeding certain thresholds.

Fact-Checks

1 result
Jan 27, 2026

Which U.S. laws and oversight mechanisms apply to funds held in foreign bank accounts controlled by the U.S. government?

that are controlled by or belong to fall into a web of U.S. statutes and regulatory tools: tax and anti‑money‑laundering reporting regimes (, FBAR/BSA), counter‑terrorism and correspondent‑account pow...

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