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1/28/2026 6:33:40 PM
https://www.irs.gov/forms-pubs/about-form-3520
[U.S. persons (and executors of estates of U.S. decedents)
file Form 3520 with the IRS to report:
Receipt of certain large gifts or bequests from certain foreign persons.
You are a U.S. person who, during the current tax year, received either:
More than $100,000 from a nonresident alien individual or a foreign estate
(including foreign persons related to that nonresident alien individual or foreign estate)
that you treated as gifts or bequests;
Section 6677. A penalty applies if Form 3520 is not timely filed or
if the information is incomplete or incorrect.]
미국 시민권자로서 한 과세 연도 동안 해외 상속 재산
(예: 한국에 있는 부모님의 상속 재산)으로부터 현금, 부동산 또는 기타 자산을 합쳐
총 10만 달러(USD)를 초과하여 상속받는 경우,
양식 3520 Form (informational return)을 제출해야 하며
[U.S. persons (and executors of estates of U.S. decedents)
file Form 3520 with the IRS to report:
Receipt of certain large gifts or bequests from certain foreign persons.
You are a U.S. person who, during the current tax year, received either:
More than $100,000 from a nonresident alien individual or a foreign estate
(including foreign persons related to that nonresident alien individual or foreign estate)
that you treated as gifts or bequests;
Section 6677. A penalty applies if Form 3520 is not timely filed or
if the information is incomplete or incorrect.]
미국 시민권자로서 한 과세 연도 동안 해외 상속 재산
(예: 한국에 있는 부모님의 상속 재산)으로부터 현금, 부동산 또는 기타 자산을 합쳐
총 10만 달러(USD)를 초과하여 상속받는 경우,
양식 3520 Form (informational return)을 제출해야 하며
