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This document discusses the ambiguity surrounding the extended due date for filing IRS Form 3520 by dual resident taxpayers who take a treaty position as nonresidents. It advocates for clearer guidance from the IRS, suggesting updates to the Instructions for Form 3520 to specifically include extended due dates for dual residents, thus alleviating confusion among taxpayers and tax return preparers.
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DC delegation paper is a formal document used to grant authority from one individual or entity to another, allowing them to act or make decisions on behalf of the delegator in specific matters.
Individuals or organizations that require a representative to act on their behalf in legal or official matters are typically required to file a DC delegation paper.
To fill out a DC delegation paper, you need to provide the names and details of both the delegator and the delegate, specify the powers being delegated, and sign the document in accordance with relevant legal requirements.
The purpose of the DC delegation paper is to legally empower another individual to act on behalf of the delegator in specified matters, ensuring clarity and authority in decision-making.
The DC delegation paper must include the names of the delegator and delegate, the scope of the delegated authority, the duration of the delegation, and any specific instructions or limitations.
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Form 3520 Dual Residents IRS guidelines extended due date taxation Form 1040NR treaty position California Lawyers Association foreign trusts foreign gifts

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