{"id":220,"date":"2022-10-26T15:29:15","date_gmt":"2022-10-26T15:29:15","guid":{"rendered":"https:\/\/hrbcomlnp.hrblock.com\/expat-tax-preparation\/resource-center\/?p=220"},"modified":"2023-01-10T13:31:00","modified_gmt":"2023-01-10T17:31:00","slug":"foreign-trusts","status":"publish","type":"post","link":"https:\/\/hrbcomlnp.hrblock.com\/expat-tax-preparation\/resource-center\/income\/investments\/foreign-trusts\/","title":{"rendered":"Foreign Trusts"},"content":{"rendered":"\n<p>U.S. owners and beneficiaries of foreign trusts can have some pretty complicated reporting requirements, depending on the trust\u2019s specifications. Learn more about foreign trusts and foreign trust taxation in the U.S. below.<\/p>\n\n\n\n<div class=\"wp-block-create-block-hrb-expat-ways-to-file\" class=\"wp-block-create-block-hrb-expat-ways-to-file\"><div class=\"wtf-column wtf-column--left\"><a href=\"https:\/\/expatonline.hrblock.com\/wizard\/introduction\/2021?sat_track=true\" target=\"_blank\" rel=\"noopener\" data-track=\"{'loc':'b', 'nm':'start file yourself'}\">File on my own<\/a><\/div><div class=\"wtf-column wtf-column--right\"><a href=\"https:\/\/expat.hrblock.com\/s\/login\/SelfRegister?sat_track=true\" target=\"_blank\" rel=\"noopener\" data-track=\"{'loc':'b', 'nm':'start file with an advisor'}\">File with an advisor<\/a><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-is-a-foreign-trust\">What is a foreign trust?<\/h2>\n\n\n\n<p>From a legal standpoint, a foreign trust is a trust over which a U.S. court is not able to exercise primary supervision or a trust over which U.S. persons don\u2019t have the authority to control substantially all decisions of the trust.<\/p>\n\n\n\n<p>Whether in the U.S. or abroad, a trust is an arrangement where a third party (the trustee) holds and or manages assets for the benefit of the trust\u2019s beneficiaries. If your trust cannot pass one of the following two tests, you can assume it is a foreign trust:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Control Test:<\/strong>&nbsp;U.S. persons control the substantial decisions of the trust<\/li>\n\n\n\n<li><strong>Court Test:<\/strong>&nbsp;U.S. courts have jurisdiction over trust administration<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-example-of-a-foreign-trust\">Example of a foreign trust<\/h3>\n\n\n\n<p>An example of a trust for U.S. taxpayers would be a 401(k)\u2013retirement plan. In this scenario, the employer would be the grantor because they open the plan on the employee\u2019s behalf and transfers assets (wage income) from the employee\u2019s pay to the plan. In this arrangement, the employee will be the beneficiary.<\/p>\n\n\n\n<p>An example of a foreign trust would be a New Zealand Superannuation fund, or any other trust or retirement plan\/pension held by a foreign entity. If you\u2019re unsure whether your pension counts as a foreign trust or the reporting requirements for it, it\u2019s best to speak with an Expat Tax Advisor.<\/p>\n\n\n\n<p><a href=\"https:\/\/expat.hrblock.com\/s\/login\/SelfRegister\" target=\"_blank\" rel=\"noreferrer noopener\">Get started with an Expat Tax Advisor now.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-foreign-trusts-and-u-s-taxes\">Foreign trusts and U.S. taxes<\/h2>\n\n\n\n<p>If you are treated as a U.S. owner of a foreign trust, you do need to report the trust interest and its income. For example, a taxpayer holding a foreign IRA plan (such as an Australian Self\u2013Managed Superannuation Fund), may be required to file some or all the forms below:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Schedule B Part III<\/li>\n\n\n\n<li><a href=\"https:\/\/www.hrblock.com\/expat-tax-preparation\/resource-center\/forms\/form-3520-reporting-foreign-trusts-inheritances-and-gifts-for-americans-abroad\/\">Form 3520<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.hrblock.com\/expat-tax-preparation\/resource-center\/forms\/form-3520-a-a-guide-for-u-s-expats\/\">Form 3520-A<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.hrblock.com\/expat-tax-preparation\/resource-center\/forms\/what-is-form-1040-nr\/\">Form 1040NR<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.hrblock.com\/expat-tax-preparation\/resource-center\/forms\/the-fbar-when-and-how-to-report-money-in-foreign-bank-accounts\/\">FBAR<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.hrblock.com\/expat-tax-preparation\/resource-center\/forms\/irs-form-8938-what-it-is-and-who-needs-to-file\/\">Form 8938<\/a>\u00a0(due to interest in a specified foreign financial asset)<\/li>\n<\/ul>\n\n\n\n<p><strong>There are very high penalties if the applicable forms are not filed.<\/strong>&nbsp;For example, if you received qualifying distributions from a foreign trust and you either don\u2019t file Form 3520 or file incorrectly, your fine could be whichever is greater \u2014 $10,000 or 5% \u2013 35% of the gross value of all the property, assets, and trust distributions that weren\u2019t reported.<\/p>\n\n\n\n<p>That\u2019s why it\u2019s worth it to make sure you\u2019re filing with an absolute expert.<\/p>\n\n\n\n<p><a href=\"https:\/\/expat.hrblock.com\/s\/login\/SelfRegister\" target=\"_blank\" rel=\"noreferrer noopener\">Get started with an Expat Tax Advisor now.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-h-r-block-expat-tax-services-is-here-to-help-you-report-foreign-trusts-on-your-u-s-taxes\">H&amp;R Block Expat Tax Services is here to help you report foreign trusts on your U.S. taxes<\/h2>\n\n\n\n<p>Reporting foreign trusts can get complicated, which is why the experts at H&amp;R Block Expat Tax Services are here to help make sure all your foreign trust reporting requirements are taken care of. We\u2019ve got a tax solution for you \u2014 whether you want to be in the driver\u2019s seat with our&nbsp;<a href=\"https:\/\/www.hrblock.com\/expat-tax-preparation\/diy-expat-tax-filing-online\/\">DIY online expat tax service<\/a>&nbsp;designed for U.S. citizens abroad or want to let one of our&nbsp;<a href=\"https:\/\/www.hrblock.com\/expat-tax-preparation\/expat-assisted-tax-filing\/\">Expat Tax Advisors<\/a>&nbsp;take the wheel.&nbsp;<strong>Head on over to our&nbsp;<a href=\"https:\/\/www.hrblock.com\/expat-tax-preparation\/expat-tax-preparation-and-services\/\">Ways to File<\/a>&nbsp;page to choose your journey and get started.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is a foreign trust? Learn more about the definition of a foreign trust with the Expat tax experts at H&#038;R Block.<\/p>\n","protected":false},"author":3,"featured_media":221,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[39],"tags":[],"class_list":["post-220","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-investments"],"acf":[],"yoast_head":"<title>Foreign Trusts | H&amp;R Block\u00ae<\/title>\n<meta name=\"description\" content=\"What is a foreign trust? 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