Filing Form 3520 from Abroad in 2026: Yes, You Still Owe It
Tax Research Desk
The reality of US citizenship-based taxation
The United States is one of two countries in the world that tax citizens based on citizenship, not residence (the other is Eritrea). For Form 3520, this means US citizens are required to file Form 3520 regardless of where they live. So is anyone treated as a US resident under the substantial-presence test or who holds a green card.
If you are a US citizen living in London, Tokyo, or Mexico City and your foreign aunt gave you $150,000, you file Form 3520 — even if you have not set foot in the US in years.
Same rules apply
The substantive rules are the same as for US-resident filers:
- $100,000 threshold for gifts from foreign individuals or estates.
- $17,339 threshold (2024) for gifts from foreign corporations or partnerships.
- Donor relationship and citizenship determine "foreign" — not your own location.
Note the asymmetry: if you live in Paris and your foreign-resident French parents give you €120,000, that is reportable. But if you live in Paris and your US-citizen parents give you €120,000, that is NOT reportable — the gift is from a US person, not from a foreign person.
Deadlines from abroad
US persons living abroad on April 15 get an automatic two-month extension to June 15 for filing their Form 1040 and Form 3520. To use the automatic extension you:
- Write "Taxpayer Abroad" at the top of your Form 1040 and Form 3520.
- Attach a brief statement explaining you were physically outside the US on April 15.
If you need more time, you can additionally file Form 4868 by June 15 to extend to October 15.
A specific date table for tax year 2025:
| Filer | Form 1040 / Form 3520 Due | Extended to |
|---|---|---|
| US resident | April 15, 2026 | October 15, 2026 (via Form 4868) |
| US person abroad | June 15, 2026 (automatic) | October 15, 2026 (via Form 4868) |
Where to mail Form 3520 from abroad
Same place as US-resident filers: IRS Ogden Service Center, P.O. Box 409101, Ogden, UT 84409.
Mail it from a US-recognized postal service. Options:
- US Postal Service (if you can access a US embassy or military post office).
- Foreign country's national postal service, with International Tracked / Registered Mail. The IRS does not officially recognize foreign-country postal postmarks under § 7502, but in practice they accept the foreign-country postmark plus tracking-evidence proof of mailing.
- Designated private delivery service (DHL Express Worldwide, FedEx International First, FedEx International Economy, UPS Worldwide Express). The IRS has specifically approved certain international categories of these carriers for timely-mailed protection.
The safest path from abroad: ship via FedEx International First or DHL Express Worldwide. These are explicitly on the IRS's approved-carrier list and you get a verifiable shipping date.
If you want to use the local postal service, follow up with the foreign country's customs/tracking documentation. Keep everything in case of dispute.
What about FBAR from abroad
FBAR is electronic, filed at BSA E-Filing. From abroad you file it the same way — internet access required. Filing FBAR online from abroad is identical to filing it from inside the US. The deadline is April 15 with automatic extension to October 15 (no foreign-person-specific extension applies to FBAR).
What about Form 8938 from abroad
Form 8938 thresholds are higher for US persons abroad — $200,000 single / $400,000 joint at year-end (vs. $50,000 / $100,000 for US residents). So you may not need Form 8938 even if you have meaningful foreign financial assets, if your asset levels are below the abroad threshold.
Form 8938 still attaches to your Form 1040, so if you e-file from abroad it goes with the rest of your return.
A worked example
Marcus is a US citizen living in Berlin since 2018. He has not been physically present in the US since 2019. In 2025 his German-resident grandmother gave him €120,000 as a wedding gift.
Marcus's filings:
- Form 1040 — filed normally from Berlin, with "Taxpayer Abroad" note. Deadline: June 15, 2026 (automatic) or October 15 with extension.
- Form 3520 — mailed via DHL Express to Ogden, Utah. Same deadline as Form 1040.
- FBAR — Marcus has a German bank account. If balance >$10,000 during 2025, he files FBAR electronically. Deadline April 15 (October 15 automatic).
- Form 8938 — Marcus is single, lives abroad. His foreign-financial-asset threshold is $200,000 at year-end. He likely does not need Form 8938 unless his German account balance exceeds that.
What you cannot do
You cannot:
- Skip Form 3520 because you live abroad.
- Skip Form 3520 because the donor and you are both abroad.
- Renounce your US citizenship to escape Form 3520 retroactively (renunciation is forward-looking only and itself has tax consequences).
- File Form 3520 with the IRS office in your foreign country — there is no such thing. It always goes to Ogden, Utah.
Our app and filers abroad
Our app works for filers abroad. You sign up, complete the questionnaire, generate the PDF, sign electronically, and we email you the print package. You print on local paper, sign in pen, mail via your chosen carrier to Ogden.
Concierge mail-kit (the $149 tier) ships to international addresses via DHL — but the per-kit shipping cost is higher and transit can take 5-7 business days. For abroad filers, the Standard tier is usually a better fit; you print locally and use your local shipping option.
3520file is software, not a CPA firm or law firm. We prepare IRS Form 3520 based on the facts you provide. For advice on your specific situation, talk to a tax attorney or CPA. The above is plain-English explanation, not tax advice.