IRS Manual, foreign trusts And, for those who'd like to see what the IRS tells its employees who handle these informational returns, see these and related link: I've always thought that the manuals are worth looking at for a better understanding of what's required. Internal Revenue Manual - 3.21.19 Foreign Trust System and, http://www.irs.gov/irm/part3/irm_03-022-019r.html#d0e402 It's a bit tedious to try to look at these, as there doesn't seem to be a master index, but if one had any doubt as to IRS's seriousness about these requirements, this would dispel your doubts. _____________________
