United States citizens and other residents of the United States with foreign trusts requiring the annual filing of such forms as Form 3520 and Form 3520-a have been selected by the IRS Large Business and International division (LB&I) for six compliance campaigns.
The campaigns were announced on 21 May 2018 and will target international businesses and individuals, as well as withholding agents and non-resident aliens with effectively connected income (ECI) and fixed determinable annual periodical (FDAP) income.