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At a Term of the Appellate Division of the Supreme
Court held in and for the First Judicial Department in
the County of New York on January 31, 2017.
PRESENT:Hon. Dianne T. Renwick,
Rosalyn H. Richter
Angela
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What is m-5325?
m-5325 is a form used to report certain transactions related to foreign trusts.
Who is required to file m-5325?
U.S. persons who have a financial interest in or signature authority over foreign financial accounts must file m-5325.
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m-5325 can be filled out online or by mail, providing required information about foreign trust transactions.
What is the purpose of m-5325?
The purpose of m-5325 is to report information about foreign trust transactions to the IRS.
What information must be reported on m-5325?
Information such as the name of the trust, trustee, and beneficiaries, as well as details of any transactions involving the trust.
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