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SOI Tax Stats - Foreign Trusts

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Data are taken from:

  • Form 3520 - Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
  • Form 3520-A - Annual Information Return of Foreign Trust With a U.S. Owner

Data are for foreign trusts that have U.S. persons as grantors, transferors, or beneficiaries.

Metadata on SOI Tax Stats - Foreign Trusts

Statistics are also available for Split-Interest Trusts.

 


Statistical Tables

The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

Forms 3520 With Gratuitous Transfers
Data Presented:

Number, Total, and Average Transfer Values

    Classified by:

Country Where Trust Was Created

     Tax Years: 2010   2006    2002    1998


 

Forms 3520 With Non-Grantor Trust Distributions
     Data Presented:

Number and Value of Distributions

     Classified by:

Country of Foreign Trust

     Tax Years: 2010   2006    2002    1998


 

Forms 3520-A, Foreign Trusts with a U.S. Owner
     Data Presented:

Income, Expense, and Balance Sheet Items

     Classified by:

Size of Net Income or Deficit

     Tax Years: 2010   2006    2002    1998

 

     Classified by:

Country of Trust or Trustee

     Tax Years: 2010   2006    2002    1998


 


SOI Bulletin Articles

The following are available as PDF files.  A free Adobe® reader is available for download, if needed.

  • Foreign Trusts

              2006     2002     1998

 

 

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Page Last Reviewed or Updated: 15-May-2014