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Use the applicable calendar-year table below, as referenced in Part III, Schedule C, Calculation of Interest Charge in the Instructions to Form 3520.
Look up the applicable number of years of the foreign trust that you entered on line 50. Read across to find the combined interest rate to enter on line 51. Use this table only if you are a calendar-year taxpayer and are using June 30 of that same calendar year as the applicable date.
Note: Interest charges began in 1977.
| Applicable number of years of trust (from line 50) | Combined interest rate (enter on line 51) |
|---|---|
| 1 | 0.1026 |
| 1.5 | 0.1416 |
| 2 | 0.1737 |
| 2.5 | 0.1942 |
| 3 | 0.2124 |
| 3.5 | 0.2306 |
| 4 | 0.2493 |
| 4.5 | 0.2807 |
| 5 | 0.3134 |
| 5.5 | 0.3531 |
| 6 | 0.3876 |
| 6.5 | 0.4190 |
| 7 | 0.4479 |
| 7.5 | 0.4769 |
| 8 | 0.5069 |
| 8.5 | 0.5333 |
| 9 | 0.5567 |
| 9.5 | 0.5800 |
| 10 | 0.6041 |
| 10.5 | 0.6281 |
| 11 | 0.6529 |
| 11.5 | 0.6777 |
| 12 | 0.7032 |
| 12.5 | 0.7288 |
| 13 | 0.7596 |
| 13.5 | 0.7904 |
| 14 | 0.8269 |
| 14.5 | 0.8635 |
| 15 | 0.9014 |
| 15.5 | 0.9443 |
| 16 | 0.9988 |
| 16.5 | 1.0644 |
| 17 | 1.1494 |
| 17.5 | 1.2364 |
| 18 | 1.3284 |
| 18.5 | 1.4106 |
| 19 | 1.4909 |
| 19.5 | 1.5598 |
| 20 | 1.6184 |
| 20.5 | 1.6776 |
| 21 | 1.7391 |
| 21.5 | 1.8078 |
| 22 | 1.8940 |
| 22.5 | 1.9814 |
| 23 | 2.0885 |
| 23.5 | 2.2214 |
| 24 | 2.3705 |
| 24.5 | 2.5160 |
| 25 | 2.6607 |
| 25.5 | 2.7994 |
| 26 | 2.9558 |
| 26.5 | 3.1260 |
| 27 | 3.3175 |
| 27.5 | 3.5145 |
| 28 | 3.7234 |
| 28.5 | 3.9273 |
| 29.0 | 4.0752 |
| 29.5 | 4.2230 |
| 30 | 4.3708 |
| 30.5 | 4.5186 |
| 31 | 4.6664 |
| 31.5 | 4.8143 |
| 32 | 4.9621 |
| 32.5 | 5.1099 |
| 33 | 5.2577 |
| 33.5 | 5.4055 |
| 34 | 5.5534 |
| 34.5 | 5.7012 |
| 35 | 5.8490 |
| 35.5 | 5.9968 |
| 36 | 6.1447 |
| 36.5 | 6.2925 |
| 37 | 6.4403 |
| 37.5 | 6.5881 |
| 38 | 6.7359 |
| 38.5 | 6.8838 |
| 39 | 7.0316 |
| 39.5 | 7.1794 |
| 40 | 7.3272 |
| 40.5 | 7.4750 |
| 41 | 7.6229 |
| 41.5 | 7.7707 |
| 42 | 7.9185 |
| 42.5 | 8.0663 |
| 43 | 8.2141 |
| 43.5 | 8.3620 |
| 44 | 8.5098 |
| 44.5 | 8.6576 |
| 45 | 8.8054 |
| 45.5 | 8.9532 |
| 46 | 9.1011 |
| 46.5 | 9.2489 |
| 47 | 9.3967 |
| 47.5 | 9.5445 |
| Applicable number of years of trust (from line 50) | Combined interest rate (enter on line 51) |
|---|---|
| 1 | 0.0644 |
| 1.5 | 0.0831 |
| 2 | 0.0996 |
| 2.5 | 0.1161 |
| 3 | 0.1330 |
| 3.5 | 0.1615 |
| 4 | 0.1912 |
| 4.5 | 0.2272 |
| 5 | 0.2585 |
| 5.5 | 0.2869 |
| 6 | 0.3131 |
| 6.5 | 0.3394 |
| 7 | 0.3666 |
| 7.5 | 0.3906 |
| 8 | 0.4118 |
| 8.5 | 0.4330 |
| 9 | 0.4548 |
| 9.5 | 0.4766 |
| 10 | 0.4991 |
| 10.5 | 0.5216 |
| 11 | 0.5447 |
| 11.5 | 0.5679 |
| 12 | 0.5958 |
| 12.5 | 0.6238 |
| 13 | 0.6568 |
| 13.5 | 0.6900 |
| 14 | 0.7244 |
| 14.5 | 0.7633 |
| 15 | 0.8128 |
| 15.5 | 0.8723 |
| 16 | 0.9494 |
| 16.5 | 1.0282 |
| 17 | 1.1117 |
| 17.5 | 1.1863 |
| 18 | 1.2591 |
| 18.5 | 1.3216 |
| 19 | 1.3747 |
| 19.5 | 1.4284 |
| 20 | 1.4841 |
| 20.5 | 1.5465 |
| 21 | 1.6247 |
| 21.5 | 1.7040 |
| 22 | 1.8011 |
| 22.5 | 1.9216 |
| 23 | 2.0568 |
| 23.5 | 2.1888 |
| 24 | 2.3200 |
| 24.5 | 2.4458 |
| 25 | 2.5876 |
| 25.5 | 2.7420 |
| 26 | 2.9157 |
| 26.5 | 3.0944 |
| 27 | 3.2838 |
| 27.5 | 3.4688 |
| 28 | 3.6028 |
| 28.5 | 3.7369 |
| 29 | 3.8710 |
| 29.5 | 4.0050 |
| 30 | 4.1391 |
| 30.5 | 4.2731 |
| 31 | 4.4072 |
| 31.5 | 4.5413 |
| 32 | 4.6753 |
| 32.5 | 4.8094 |
| 33 | 4.9435 |
| 33.5 | 5.0775 |
| 34 | 5.2116 |
| 34.5 | 5.3456 |
| 35 | 5.4797 |
| 35.5 | 5.6138 |
| 36 | 5.7478 |
| 36.5 | 5.8819 |
| 37 | 6.0160 |
| 37.5 | 6.1500 |
| 38 | 6.2841 |
| 38.5 | 6.4181 |
| 39 | 6.5522 |
| 39.5 | 6.6863 |
| 40 | 6.8203 |
| 40.5 | 6.9544 |
| 41 | 7.0885 |
| 41.5 | 7.2225 |
| 42 | 7.3566 |
| 42.5 | 7.4907 |
| 43 | 7.6247 |
| 43.5 | 7.7588 |
| 44 | 7.8928 |
| 44.5 | 8.0269 |
| 45 | 8.1610 |
| 45.5 | 8.2950 |
| 46 | 8.4291 |
| 46.5 | 8.5632 |
| Applicable number of years of trust (from line 50) | Combined interest rate (enter on line 51) |
|---|---|
| 1.0 | 0.0330 |
| 1.5 | 0.0485 |
| 2.0 | 0.0644 |
| 2.5 | 0.0912 |
| 3.0 | 0.1191 |
| 3.5 | 0.1529 |
| 4.0 | 0.1823 |
| 4.5 | 0.2090 |
| 5.0 | 0.2336 |
| 5.5 | 0.2583 |
| 6.0 | 0.2839 |
| 6.5 | 0.3064 |
| 7.0 | 0.3263 |
| 7.5 | 0.3462 |
| 8.0 | 0.3667 |
| 8.5 | 0.3872 |
| 9.0 | 0.4084 |
| 9.5 | 0.4295 |
| 10.0 | 0.4512 |
| 10.5 | 0.4730 |
| 11.0 | 0.4992 |
| 11.5 | 0.5255 |
| 12.0 | 0.5566 |
| 12.5 | 0.5877 |
| 13.0 | 0.6201 |
| 13.5 | 0.6566 |
| 14.0 | 0.7031 |
| 14.5 | 0.7590 |
| 15.0 | 0.8314 |
| 15.5 | 0.9055 |
| 16.0 | 0.9839 |
| 16.5 | 1.0540 |
| 17.0 | 1.1224 |
| 17.5 | 1.1811 |
| 18.0 | 1.2310 |
| 18.5 | 1.2815 |
| 19.0 | 1.3338 |
| 19.5 | 1.3924 |
| 20.0 | 1.4658 |
| 20.5 | 1.5403 |
| 21.0 | 1.6315 |
| 21.5 | 1.7448 |
| 22.0 | 1.8718 |
| 22.5 | 1.9958 |
| 23.0 | 2.1191 |
| 23.5 | 2.2373 |
| 24.0 | 2.3705 |
| 24.5 | 2.5155 |
| 25.0 | 2.6787 |
| 25.5 | 2.8465 |
| 26.0 | 3.0246 |
| 26.5 | 3.1983 |
| 27.0 | 3.3242 |
| 27.5 | 3.4502 |
| 28.0 | 3.5761 |
| 28.5 | 3.7021 |
| 29.0 | 3.8280 |
| 29.5 | 3.9540 |
| 30.0 | 4.0799 |
| 30.5 | 4.2059 |
| 31.0 | 4.3318 |
| 31.5 | 4.4578 |
| 32.0 | 4.5837 |
| 32.5 | 4.7097 |
| 33.0 | 4.8356 |
| 33.5 | 4.9616 |
| 34.0 | 5.0875 |
| 34.5 | 5.2135 |
| 35.0 | 5.3394 |
| 35.5 | 5.4654 |
| 36.0 | 5.5913 |
| 36.5 | 5.7173 |
| 37.0 | 5.8432 |
| 37.5 | 5.9692 |
| 38.0 | 6.0951 |
| 38.5 | 6.2211 |
| 39.0 | 6.3470 |
| 39.5 | 6.4730 |
| 40.0 | 6.5989 |
| 40.5 | 6.7249 |
| 41.0 | 6.8508 |
| 41.5 | 6.9768 |
| 42.0 | 7.1027 |
| 42.5 | 7.2287 |
| 43.0 | 7.3546 |
| 43.5 | 7.4806 |
| 44.0 | 7.6065 |
| 44.5 | 7.7325 |
| 45.0 | 7.8584 |
| 45+ | 7.9844 |
| Applicable number of years of trust (from line 50) | Combined interest rate (enter on line 51) |
|---|---|
| 1 | 0.0304 |
| 1.5 | 0.0563 |
| 2 | 0.0833 |
| 2.5 | 0.1160 |
| 3 | 0.1445 |
| 3.5 | 0.1704 |
| 4 | 0.1942 |
| 4.5 | 0.2181 |
| 5 | 0.2429 |
| 5.5 | 0.2647 |
| 6 | 0.2839 |
| 6.5 | 0.3032 |
| 7 | 0.3230 |
| 7.5 | 0.3429 |
| 8 | 0.3633 |
| 8.5 | 0.3838 |
| 9 | 0.4048 |
| 9.5 | 0.4259 |
| 10 | 0.4513 |
| 10.5 | 0.4767 |
| 11 | 0.5068 |
| 11.5 | 0.5370 |
| 12 | 0.5683 |
| 12.5 | 0.6037 |
| 13 | 0.6486 |
| 13.5 | 0.7028 |
| 14 | 0.7728 |
| 14.5 | 0.8446 |
| 15 | 0.9205 |
| 15.5 | 0.9883 |
| 16 | 1.0545 |
| 16.5 | 1.1113 |
| 17 | 1.1597 |
| 17.5 | 1.2085 |
| 18 | 1.2592 |
| 18.5 | 1.3159 |
| 19 | 1.3870 |
| 19.5 | 1.4591 |
| 20 | 1.5474 |
| 20.5 | 1.6570 |
| 21 | 1.7800 |
| 21.5 | 1.9000 |
| 22 | 2.0193 |
| 22.5 | 2.1338 |
| 23 | 2.2627 |
| 23.5 | 2.4031 |
| 24 | 2.5611 |
| 24.5 | 2.7236 |
| 25 | 2.8959 |
| 25.5 | 3.0641 |
| 26 | 3.1860 |
| 26.5 | 3.3079 |
| 27 | 3.4298 |
| 27.5 | 3.5518 |
| 28 | 3.6737 |
| 28.5 | 3.7956 |
| 29 | 3.9175 |
| 29.5 | 4.0395 |
| 30 | 4.1614 |
| 30.5 | 4.2833 |
| 31 | 4.4052 |
| 31.5 | 4.5271 |
| 32 | 4.6491 |
| 32.5 | 4.7710 |
| 33 | 4.8929 |
| 33.5 | 5.0148 |
| 34 | 5.1368 |
| 34.5 | 5.2587 |
| 35 | 5.3806 |
| 35.5 | 5.5025 |
| 36 | 5.6244 |
| 36.5 | 5.7464 |
| 37 | 5.8683 |
| 37.5 | 5.9902 |
| 38 | 6.1121 |
| 38.5 | 6.2341 |
| 39 | 6.3560 |
| 39.5 | 6.4779 |
| 40 | 6.5998 |
| 40.5 | 6.7218 |
| 41 | 6.8437 |
| 41.5 | 6.9656 |
| 42 | 7.0875 |
| 42.5 | 7.2094 |
| 43 | 7.3314 |
| 43.5 | 7.4533 |
| 44 | 7.5752 |
| 44+ | 7.6971 |