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 XLS   2006 XLS    2002 XLS    1998 XLS
Forms 3520 With Non-Grantor Trust Distributions
     Data Presented:

Number and Value of Distributions

     Classified by:

Country of Foreign Trust

     Tax Years: 2010 XLS   2006 XLS    2002 XLS    1998 XLS
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: 2014 XLS  2010 XLS   2006 XLS    2002 XLS    1998 XLS
     Classified by:

Country of Trust or Trustee

     Tax Years: 2010 XLS   2006 XLS    2002 XLS    1998 XLS

SOI Bulletin articles

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

  • Foreign Trusts

              2006 PDF     2002 PDF     1998 PDF