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: | 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: | 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: | 2006 2002 1998 |
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| Classified by: |
Country of Trust or Trustee |
| Tax Years: | 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
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Page Last Reviewed or Updated: 2012-08-02
