Build Your Statement

Step 1 of 4 — About You 25%

Step 1 of 4

About You

Basic taxpayer information used in your statement header.

Full legal name *

Please enter your full legal name.

Tax year of the gift *

Please select the tax year.

SSN / ITIN (last 4 digits) *

Used only in the document header for identification.

Please enter exactly 4 digits.

Filing status *

Individual (Single / MFS / MFJ filer of record)

Form 3520 filed under your individual SSN or ITIN

Married Filing Jointly

Include spouse’s name in the statement

Please select your filing status.

Spouse’s full legal name

Step 2 of 4

The Foreign Gift or Bequest

Details about the transfer you received. These facts form the basis of your statement.

Donor or decedent’s full name *

Please enter the donor or decedent’s name.

Relationship to you *

Please select the relationship.

Donor’s country *

Please enter the donor’s country.

Type of transfer *

Please select the type of transfer.

Total amount (USD) *

Approximate USD value at receipt.

Please enter the amount (must be > 0).

Date(s) received *

Month and year is sufficient. Note a range if multiple transfers.

Please describe when you received the gift.

Brief description of the transfer *

Please briefly describe the transfer.

Step 3 of 4

Filing Timeline

When the return was due, when it will be filed, and whether a penalty has been assessed.

Did you file for an extension (Form 4868) for that tax year? *

Yes — I filed for an extension

Form 3520 deadline extended to October 15 of the following year

No — no extension was filed

Original deadline was April 15 of the following year

Please indicate whether you filed for an extension.

When did you file (or plan to file) the late Form 3520? *

Write “Not yet filed” if still pending, or approximate date if already filed.

Please describe when the late return was or will be filed.

Has the IRS already assessed a §6039F penalty? *

No — not yet assessed

Best position: attach-at-filing pathway applies

Yes — I received a penalty notice

We’ll note this; the abatement path differs slightly

Unknown — I’m not sure yet

Please indicate whether a penalty has been assessed.

Penalty amount assessed (USD)

From your IRS notice CP15, if available.

Step 4 of 4

Your Explanation

This is the heart of your statement. Specific facts — dates, what you knew and when — make the difference.

Primary reason for late filing *

Please select the primary reason.

Preparer’s name

Preparer type

Describe in your own words why the filing was late *

0 characters

Please provide at least 50 characters describing why the filing was late.

Supporting documentation you have available (check all that apply)

Tax preparer correspondence or engagement letters

Medical records or physician statements

Foreign estate, probate, or trust documents

Communication with the donor about the transfer

Bank or financial records showing receipt of funds

Review Your Answers

Confirm everything is correct before saving.

Not legal or tax advice. This tool generates a structured reasonable-cause statement based on your inputs. Always review your filing with a qualified international tax attorney or CPA before submitting to the IRS.

✓

Intake Saved

Your answers have been saved. Copy your session ID below — you’ll need it to return and download your statement once it’s ready.

What happens next

Your facts are structured and saved. The generator maps them to the §6039F penalty framework and IRM standards.

Your reasonable-cause statement — with case-law framing (Boyle, reliance line) — is assembled from your specific facts.

Download the full packet (statement + post-Oct-2024 checklist + cover page) and attach it to your late Form 3520.

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