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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 | Classified By | Tax Years |
|---|---|---|
| Number, Total, and Average Transfer Values | Country Where Trust Was Created | 2010 XLS 2006 XLS 2002 XLS 1998 XLS |
Forms 3520 With Non-Grantor Trust Distributions
| Data Presented | Classified By | Tax Years |
|---|---|---|
| Number and Value of Distributions | Country of Foreign Trust | 2010 XLS 2006 XLS 2002 XLS 1998 XLS |
Forms 3520-A, Foreign Trusts with a U.S. Owner
| Data Presented | Classified By | Tax Years |
|---|---|---|
| Income, Expense, and Balance Sheet Items | Size of Net Income or Deficit | 2014 XLS 2010 XLS 2006 XLS 2002 XLS 1998 XLS |
| Country of Trust or Trustee | 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.