Tax Form 5227  
Form 5227 - Split-Interest Trust Information Return

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Form 5227

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Split-Interest Trust Information Return. Form 5227

Use Form 5227, Split-Interest Trust Information Return, to:

  -- to report the financial activities of a split-interest trust described in section 4947(a)(2); and to determine whether the trust is treated as a private foundation and is subject to the excise taxes under Chapter 42.

A charitable remainder annuity trust or unitrust is exempt from federal income tax for any tax year if it:

  • Was created after July 31, 1969, and
  • Has no unrelated business taxable income for the tax year.

Even though the trust is exempt from federal income tax, it must file Form 5227 each year.


From Fedforms.Gov:
"Certain charitable remainder trusts, pooled income funds, and charitable lead trusts use Form 5227 to report financial activities of a split-interest trust and to determine whether the trust is treated as a private foundation subject to excise taxes."


DOWNLOAD Form 5227

This form may be downloaded directly from the IRS website. To open or download, in PDF format, simply click on the link below:

Form 5227

 


 

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