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Form 3520-A Virginia Fairfax: What You Should Know
U.S. taxpayers are not required to pay taxes on foreign inheritance or gifts. Form 3520 is an informational return. Form 3520 does not create separate, tax-free accounts. Taxpayers must use either a separate Form 1040 or a separate Schedule F. The Form 3520 is for information gathering purposes only. The taxpayer's financial disclosures and tax returns need to be complete and correct. If tax is due, the amount due must be paid to the IRS using an IRS-authorized payment processor.
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