New client
Husband and wife, who are both US and Australian Citizens have Aussie super. They are now living and working in US. Last accountant filed 3520 for the superannuation contribution (this was not employer contribution) and filled Form 3520-Schedule B Line 13 as gratuitous transfers.
Question is: For 2020 -Does one need to be filed even though there were NO contributions or NO distributions from the fund?