The definitive resource for U.S. citizens considering an offshore trust
Jurisdictions, tax treaties, residence programs and IRS reporting. Free, and all in one place.
What is inside
The library at a glance, by section.
- 0124Jurisdictionsplus 94 detail pages
- 0213Residence programsgovernment sources
- 0369Treaty partnersIRS-listed documents
- 0415IRS formsreference pages
- 0516Guidance documentsstatutes and regulations
- 0683Glossary termsfrom official documents
- 077Toolslookups and totals
Project
OffshoreTrusts.com
OffshoreTrusts.com
Sheet
01 of 01
01 of 01
Coverage
Trusts and U.S. reporting
Trusts and U.S. reporting
Cost
Free
Free
About this library
Each page links to the official document behind its facts, so you can read the original yourself.
The site takes no payment from any jurisdiction, program or provider, and it lists no rankings. Read the methodology for the full rules.
- Jurisdiction guides cover trust legislation, regulators, reporting frameworks and courts.
- Program pages record government-published amounts and conditions.
- Reporting form pages summarize the instructions for forms including Form 3520 and FinCEN Form 114.
- Tools display published data and link back to the original documents.
Main sections
Offshore trust jurisdictions: trust law and U.S. reportingEach of 24 jurisdictions has a guide to its trust legislation, regulator, reporting framework and legal system, written for U.S. citizens from official sources.Residency by investment: government program pagesReference pages cover 13 government residence programs, with legal basis, routes, amounts, family inclusion and residence conditions from official sources.IRS reporting for U.S. persons with foreign trustsA library of IRS and FinCEN forms and instructions, plus regulations on foreign trusts, foreign accounts and foreign entities, written for U.S. citizens.Trust basics for U.S. citizensFourteen foundation articles on what a trust is, how U.S. and international rules classify trusts, and how reporting standards work for U.S. citizens.Banking and trusts: how financial institutions work with trustsBanking reference pages on how banks and trust companies work with trusts, from account opening and due diligence to U.S. reporting on foreign accounts.Topic guides: U.S. tax and trust concepts51 topic guides on U.S. tax classification and reporting, trust roles, and estate and gift rules, written for U.S. citizens from official government sources.
Questions and answers
What is OffshoreTrusts.com?
It is a free reference library on trusts, jurisdictions, residence programs, tax treaties and U.S. reporting, written for U.S. citizens from official primary sources.
Does the site give advice or recommend providers?
No. It publishes information from official documents and recommends no provider, program or jurisdiction.
Who runs the site?
Family Office Club publishes the site. Richard C. Wilson is its founder.