Can I File Form 3520 Electronically?

If you’ve been searching for answers about whether you can file Form 3520 electronically, you’re not alone. “Can I file Form 3520 electronically?” is among the most common questions for U.S. taxpayers dealing with foreign gifts, inheritances, or trusts. While just about everything is going digital, this particular IRS form remains stubbornly old-school: as of July 2025, Form 3520 cannot be filed electronically! Despite the convenience of modern e-filing services, the IRS requires Form 3520 to be printed, signed (electronic signatures are accepted), and mailed in paper form to the IRS service center in Ogden, Utah. This requirement applies whether you’re an expat, received a large foreign gift, or managed any trust transactions—so grab a pen or digital signature tool, but keep your stamps handy!

Why is Form 3520 Not E-File Eligible?

Form 3520, officially titled “Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts,” deals with sensitive, complex international financial data. As of the latest IRS guidance, the form can be signed electronically (think typed name, scanned signature, stylus, or e-signature software), but it must still be mailed in paper form. The IRS does not currently allow e-filing for Form 3520 or its companion, Form 3520-A, even though many other tax forms now have e-file options.

How Do You File Form 3520 in 2025?

1. Download the latest Form 3520 PDF from the IRS website.
2. Fill out all required fields, attach supporting documentation, and check for accuracy.
3. Electronically sign the form (if preferred) using a typed name, scanned signature, or official e-signature tools.
4. Print the completed and signed form.
5. Mail it to the IRS Service Center at:
   • Internal Revenue Service Center
     P.O. Box 409101
     Ogden, UT 84409

What Happens If You Don’t File or File Late?

Form 3520 is an informational return, but penalties for late filing or incomplete information are very steep—up to 25% of the reportable foreign gift’s value, and fixed penalties over $10,000 for trust non-reporting. Always keep proof of mailing (like certified mail receipts) just in case the IRS questions your submission.

What About E-Filing with Tax Software?

While you can e-file your standard U.S. individual return (Form 1040), all major tax software (including TurboTax and TaxAct) require the Form 3520 to be filed separately by mail. Entering foreign trust or gift information may affect your e-file eligibility (sometimes the software asks you to mail in both returns). Check your software provider’s latest instructions or consult a tax pro to avoid surprises.

Key Takeaways

• No e-filing allowed for Form 3520 or 3520-A—mail only.
• Electronic signatures are OK—just print and mail afterward.
• Deadlines matter: April 15 is standard, June 15 for expats (June 16 in 2025), with extensions possible.
• Mail to Ogden, Utah: Always use the IRS address specified in the latest instructions.

FAQs

Q: Can I file Form 3520 electronically in 2025?
A: No, the IRS requires Form 3520 to be printed and mailed on paper—even though you can sign it electronically.

Q: Can I e-file my 1040 tax return if I have to file Form 3520?
A: Sometimes, but Form 3520 must always be mailed separately. Some tax software may require all forms to be mailed—check your provider’s policies.

Q: Where do I mail Form 3520?
A: Send it to the IRS Service Center in Ogden, Utah. Always check the latest IRS instructions for the correct address.

Q: Do I need to pay tax with Form 3520?
A: Usually not—the form is informational, but failure to file can result in heavy penalties.

Filing Form 3520 might not be the most digital experience, but you now have every tool (and tip) to make it smooth, accurate, and totally stress-free!