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. For 2024 calendar-year taxpayer using June 30, 2024, as the applicable date for calculating interest 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 For 2023 calendar-year taxpayer using June 30, 2023, as the applicable date for calculating interest 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 For 2022 calendar-year taxpayer using June 30, 2022, as the applicable date for calculating interest 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 For 2021 calendar-year taxpayer using June 30, 2021, as the applicable date for calculating interest 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
