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 Statistics of Income Studies of International Income and Taxes
