US Taxation and information reporting

Foreign trusts and their US owners and US beneficiaries

United States owners and beneficiaries of foreign trusts have complex US reporting requirements, which are different from the reporting requirements imposed on US domestic trusts.

The US taxation of the income and distributions from a foreign trust depends on the type of foreign trust and the status of the trust’s beneficiaries at the time of distribution. This publication will provide an overview of the questions that must be addressed by foreign trustees, US owners of foreign trusts, and US beneficiaries of foreign trusts under current US law.

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