Form 3520 (Annual Return To Report Transactions With Foreign Trusts)

Form 3520, Annual Return To Report Transactions With Foreign Trusts, requires the filer to indicate whether the trust has appointed a U.S. agent who can provide the IRS with all relevant trust information. If the answer is "No", then all the trust documents, trust financials, etc. are required to be attached to the Form 3520.

If there is a U.S. agent appointed, the IRS may contact the agent for the trust information. However, It's the responsibility of the filer to ensure that the relevant information has been provided to the IRS.

The U.S. agent generally appointed for this purpose can be a U.S. attorney, U.S. trustee or U.S. settlor. There is no specific form to file with the IRS for the appointment of U.S. agent, but you should notify the IRS that the trust has appointed a U.S. agent by providing the agent's name, address, and telephone number on Form 3520.

It's important to note that the appointment of U.S. Agent is not mandatory, but it is a good practice to have one appointed to facilitate the communication between the trust and the IRS.

you can ask the IRS for help on the matter of Form 3520 and the appointment of a U.S. agent. The IRS has several resources available to assist taxpayers with compliance. You can contact the IRS by phone or by visiting a local IRS office to speak with a representative. They will be able to provide you with guidance on the requirements for Form 3520 and the appointment of a U.S. agent.

It's also important to note that the IRS has several publications, such as Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, and Publication 559, Survivors, Executors, and Administrators, that provide guidance on the matter. Additionally, the IRS has a Voluntary Disclosure Program which allows taxpayers to come forward and disclose any non-compliance and provide a way for taxpayers to become compliant with the tax laws.