Here you will find links to the Statistics of Income studies relating to individual taxpayers in an international context. For each of these areas, there are text articles and/or statistical tables that include both recent and historical data. International Business Tax Statistics Overview of U.S. Taxes on International Income Foreign Recipients of U.S. Income Provides data on income paid to nonresident aliens and the amount of tax withheld by the U.S. Government. Data are taken from Form 1042-S. Foreign Recipients of U.S. Partnership Income Provides data on the taxable income allocated by U.S. partnerships to foreign partners and the U.S. tax withheld on this income. This study is conducted anually. Data are taken from Forms 8805. Foreign Trusts Provides data on foreign trusts that have U.S. "persons" as grantors, transferors, or beneficiaries. This study is conducted every 4 years. Data are taken from Forms 3520 and 3520-A. Individual Foreign Earned Income/Foreign Tax Credit Provides data on foreign-source income, deductions, taxes, and foreign tax credit reported on individual income tax returns. This study is conducted every 5 years. Data are taken from Forms 2555 and 1116. International Boycotts Provides data on the business operations of U.S. entities that participate in international economic boycotts not sanctioned by the U.S. Government. Data are taken from Form 5713. Nonresident Alien Estate Tax Returns Provides data on estate tax returns filed for non-U.S. citizens residing abroad who owned at least $60,000 worth of property within the U.S. at time of death. This study is conducted every 2 years. Data are taken from Form 706-NA.