Foreign Trust Documents 


    AICPA Foreign Trust Comments:


    2010 HIRE Act Legislation on Foreign Trusts:


    AICPA Resources:

    • AICPA Checklist on Foreign Trust Forms 3520 & 3520A
    • Flowchart on 2011 Form 8938 Compliance for Individuals with Interests in Trusts and Estates
    • Reporting Trust and Estate Distributions to Foreign Beneficiaries (Part I) (The Tax Adviser)

    Other Resources:

    Mexican Land Trusts:

    June 24, 2013 AICPA letter to IRS on Rev. Rul. 2013-14 on Mexican Land Trusts, Fideicomisos
    IRS Rev. Rul. 2013-14 (June 6, 2013) on Mexican land trusts, fideicomisos
    PLR 201245003 (July30, 2012) on Mexican land trust
    Fideicomisos: Clarity at Last (11/12)
    IRS Holds Mexican Land Trust Needs Foreign Trust Reporting (includes copy of PLR, Feb. 2012)
    Own Property out of the US? (6/12)
    Fideicomiso (Mexican Land Trust) Found to be Mere Agent of U.S. Taxpayer, Rather than Trust, in Private Letter Ruling (11/12, Arizona Society of CPAs)




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