IRS form finder

Search the form reference pages by keyword or form number to find the page that covers a form, with a one-line description from the page.

How it works

The finder searches the title, number and description of every form page on this site. Type a form number such as 3520, or a word such as trust or account, and the matching pages appear.

Worked example

Typing 3520 returns the pages for Form 3520 and Form 3520-A, because both contain that number.

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The finder locates pages. It does not tell you which forms apply to you.

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Chart of forms by role in foreign trust reporting. Data table below. — Forms by role in foreign trust reporting; roles can overlap and thresholds depend on the filer.

Forms by role and related reporting notes
Role or topic	Connection or condition	Form or reporting	Details
Start here	Your connection to a foreign trust or account?	Roles can overlap, so one person can follow several branches.
Transferor	Created a foreign trust, or transferred money or property to one	Form 3520	May have a Form 3520 reporting requirement, depending on the applicable reporting category
Owner	Treated as owner of any part of a foreign trust under the grantor trust rules	Form 3520	Reports the trust in Part II
Owner	Treated as owner of any part of a foreign trust under the grantor trust rules	Form 3520-A	Annual return of a foreign trust with a U.S. owner; if the trust has not filed, a substitute Form 3520-A is attached to the owner's timely Form 3520
Recipient	Received a distribution, a loan or use of trust property, or a certain foreign gift	Form 3520	Part III reports distributions; Part IV covers receipt of certain foreign gifts
Account interest	Has a financial interest in foreign financial accounts	FinCEN Form 114	Day Pitney: FBAR is required when the aggregate value of foreign financial accounts exceeds $10,000 at any time during the calendar year
Account interest	Has a financial interest in foreign financial accounts	Form 8938	Specified foreign financial assets; generally reportable when aggregate value exceeds $50,000, with higher thresholds in some cases
Signature authority	Has signature or other authority over foreign financial accounts	FinCEN Form 114	Day Pitney: the same $10,000 aggregate value test applies to financial interest or signature authority
Specified foreign financial assets	Holds financial accounts at foreign institutions or other specified foreign assets	Form 8938	Trust interests and foreign gifts reported on Form 3520 or 3520-A, and items reported on Forms 5471, 8621 or 8865, need not be reported a second time on Form 8938. The asset is still identified on Form 8938, and its value counts toward the threshold.
Form 8938 and a foreign trust you own	Treated as owner of any part of a foreign trust under the grantor trust rules	Form 8938	Specified foreign financial assets held by the owned portion of a foreign trust (sections 671 through 679) are excluded when the owner timely files Form 3520 for the same tax year, ensures the trust timely files Form 3520-A or a substitute, and reports both filings on Form 8938.
FBAR and a trust beneficiary	Trust beneficiary with a financial interest in the trust's foreign accounts	FinCEN Form 114	FinCEN's instructions provide an exception for a trust beneficiary with the financial interest described in section (2)(e) of the definition: the trust, trustee or agent is a U.S. person and files an FBAR disclosing the trust's foreign accounts.

Questions and answers

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No. It covers the forms that have a reference page on this site, listed on the forms page.

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Sources and data notes

OffshoreTrusts.com, IRS and FinCEN form reference pages. https://offshoretrusts.com/irs/forms/. Retrieved 2026-10-15. Search covers the pages in this section.

Dates in this block record when each source was read for this page.