5227

Split-Interest Trust Information Return

Agency
IRS
Revision
2025
Fillable fields
411
Pages
7
Official source
IRS form page
Checked
October 21, 2026
Fill 5227 online
Page 1 of form 5227

Form 5227: Split-Interest Trust Information Return

Form 5227 is the Split-Interest Trust Information Return. The instructions say it is used to report the financial activities of a split-interest trust, to provide certain information about charitable deductions and distributions of or from the trust, and to determine whether the trust is treated as a private foundation and subject to certain excise taxes under chapter 42.

It is filed by the trustee of a charitable remainder trust, a pooled income fund, a charitable lead trust or another split-interest trust. Form 5227 is open to public inspection, while its Schedule A, which covers accumulations, distributions to noncharitable recipients and donor information, is not.

The instructions say to file it for each calendar year. This page covers the 2025 form. You can fill out Form 5227 free in your browser on this page and download the result without an account.

What's on Form 5227

Heading items A to G

Trust and trustee names and address, EIN, type of entity, fair market value of assets at year end, gross income, return type boxes and the date the trust was created.

Parts I and II: income and distributable income

Part I has ordinary income, capital gains, nontaxable income and deductions (Sections A to D), plus Section E for section 664 trusts. Part II is the schedule of distributable income for section 664 trusts.

Parts III and IV: charitable distributions and balance sheet

Distributions of principal and income for charitable purposes, and a balance sheet of assets, liabilities and net assets with beginning and end of year book values and fair market value.

Parts V and VI: CRAT and CRUT information

Part V is completed only by a section 664 CRAT and Part VI only by a section 664 CRUT.

Parts VII to IX: activities and questionnaire

Statements regarding activities, questions on activities for which Form 4720 may be required, and a questionnaire for charitable lead trusts, pooled income funds and charitable remainder trusts.

Schedule A and signature

Schedule A covers accumulations, the SNIIC election, current distributions and assets and donor information. The return ends with the trustee's signature and the paid preparer block.

How to fill out Form 5227

  1. 1

    Heading items

    Enter the trust's name exactly as on Form SS-4, the trustee's name and address and the trust's EIN. Check the type of entity, enter the FMV of assets at year end and gross income, check any return type boxes and enter the date the trust was created.

  2. 2

    Part I

    Report income on lines 1 through 16 and attach the schedules the lines name, such as Schedule D (Form 1041) for capital gains. Enter deductions on lines 17 through 23. Section 664 trusts allocate deductions to income categories in Section E.

  3. 3

    Parts that match the trust

    The instructions say parts or lines marked for one type of trust are completed only by that type, and unmarked parts by every split-interest trust. Parts VII and VIII are not completed by a trust whose charitable interests involve only cemeteries or war veterans' posts.

  4. 4

    Parts VII and VIII

    Answer every question in Part VII, entering "N/A" if a line does not apply. Part VIII checks whether the trust, trustee or disqualified persons may owe chapter 42 excise taxes, which the instructions say are paid on Form 4720.

  5. 5

    Schedule A and K-1s

    Complete the Schedule A parts for the trust type. For section 664 trusts, the instructions say to give each recipient in Schedule A, Part III a Schedule K-1 (Form 1041) and attach a copy of each to Form 5227.

  6. 6

    Sign

    The trustee or an authorized representative signs and dates. A paid preparer enters a PTIN, not an SSN, because the instructions note the preparer block becomes public.

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Where to send it, deadline and penalties

Due date

The instructions say to file the calendar year 2025 form by April 15, 2026. For a final short year, it is due by the 15th day of the 4th month after the trust's termination.

Extension

Form 8868 requests an automatic extension of time to file. The instructions say the request is filed by the due date of the return.

Electronic filing

The instructions say filers of 10 or more returns in the aggregate in a calendar year file Form 5227 electronically. Not filing electronically when required is treated as a failure to file, even if a paper return is sent.

Paper filing address

By U.S. Postal Service from the United States: Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027. By private delivery service or from outside the United States: Internal Revenue Service Center, 1973 Rulon White Blvd., M/S 6054, Ogden, UT 84201.

Penalty

The instructions list $25 for each day the failure continues, up to $13,000 per return. If the trust has gross income greater than $327,000, it is $130 per day, up to $65,000.

First return

For the first return of a charitable remainder or charitable lead annuity trust or unitrust, the instructions say to include a copy of the trust instrument and a written declaration under penalties of perjury that it is a true and complete copy.

Related forms

Who files Form 5227?

  • Charitable remainder trusts

    The instructions say all charitable remainder trusts described in section 664 file Form 5227. These include charitable remainder annuity trusts (CRATs) and unitrusts (CRUTs).

  • Pooled income funds

    Pooled income funds described in section 642(c)(5), which the instructions say are created and administered by a charitable organization, file the form.

  • Charitable lead and other split-interest trusts

    Charitable lead trusts and other trusts that meet the definition of a split-interest trust under section 4947(a)(2) file it, unless the exception applies.

  • Trustee or authorized representative

    The instructions say Form 5227 is signed by the trustee or an authorized representative. Anyone paid to prepare a return for a charitable remainder trust generally signs as paid preparer.

  • Exception for older trusts

    The instructions describe an exception for a trust created before May 27, 1969, when no deduction was allowed for later transfers of corpus under the sections listed in section 4947(a)(2).

The return is filed for the trust and signed by its trustee. The instructions name these filers.

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Questions about Form 5227

What is a split-interest trust?

The instructions describe it as a trust not exempt under section 501(a), with some interests devoted to other than charitable purposes and amounts transferred in trust after May 26, 1969, for which a deduction was allowed under a section listed in section 4947(a)(2).

Is Form 5227 public?

Yes. The instructions say Form 5227 is open to public inspection, but Schedule A, Schedule K-1, the trust agreement and attachments with donor information are not. The form says not to enter social security numbers except on Schedule A.

When is the 2025 Form 5227 due?

By April 15, 2026, according to the instructions. Form 8868 requests an automatic extension, filed by the due date.

Who signs Form 5227?

The trustee or an authorized representative. A person paid to prepare the return for a charitable remainder trust generally also signs as paid preparer.

Does Form 5227 replace Form 1041-A?

The instructions say Form 5227 replaces Form 1041-B, and replaces Form 1041-A for split-interest trusts.

Is there an IRS phone line for this form?

The instructions list 877-829-5500 for questions and help completing the form, available Monday through Friday.