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The Form 3520 is a six-page form with twelve pages of instructions. However, the information that must be provided depends on the kind of transfers made toIf you and your spouse are filing a joint income tax return for tax year 2020, and you are both transferors, grantors, or beneficiaries of the same foreign If you are filing Form 3520 on behalf of yourself, it is due when you file your US expat tax return. If you are filing on behalf of a deceased US Person, you Go to irs.gov/Form3520 for instructions and the latest information. 2020 income tax return, and you are filing a joint Form 3520 with your spouse . Tax Form 3520 is an informational form you use to report certain Form 3520 instructions can be hard to understand, even for seasoned accountants.