Table 2: Forms 3520 With Nongrantor Trust
Distributions: Number and Value of Distributions,
[Money amounts are in thousands of dollars]
Number of returns with
Country or area Distributions
distributions
All countries 1,200 2,877,742
Australia 8 395
Bahamas 101 65,019
Bermuda 157 103,514
British Virgin Islands 28 14,735
Canada 148 28,972
Cayman Islands 107 46,619
Channel Islands 39 59,864
Guernsey 39 49,312
Isle of Man 5 5,711
Jersey 38 36,596
Liechtenstein 90 314,622
Netherlands Antilles 11 3,323
Panama 4 1,913
South Africa, Republic of 29 3,120
Switzerland 130 1,955,575
United Kingdom and Northern Ireland 161 106,000
Not specified or other 105 82,453
Notes: Detail may not add to total because of rounding. Form 3520 is entitled Annual Return To
Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
Source: IRS, Statistics of Income Division, July 2009.