위 링크를 참조바람.
귀하의 질문사항만으로는 위 링크의 내용에 해당되는지 전혀 파악불가.
Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
U.S. persons (and executors of estates of U.S. decedents) file this form to report:
Certain transactions with foreign trusts,
Ownership of foreign trusts under the rules of sections Internal Revenue Code 671 through 679, and
Receipt of certain large gifts or bequests from certain foreign persons.