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0115 master is a form used to report information about foreign trusts with at least one U.S. owner.
Any U.S. person who is considered an owner of a foreign trust is required to file Form 0115.
Form 0115 must be filled out with detailed information about the foreign trust, its assets, trustees, beneficiaries, and U.S. owners.
The purpose of Form 0115 is to provide the IRS with information about foreign trusts and ensure compliance with U.S. tax laws.
Information such as the trust's name, address, value of assets, income, distributions, and details of U.S. owners must be reported on Form 0115.
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