IRS · Official form

Form 5227, Split-Interest Trust Information Return

Form 5227 is the annual information return for split-interest trusts: charitable remainder trusts, charitable lead trusts, and pooled income funds. Fill in the official IRS PDF below and download it.

Fill out 5227 in the editor Download the blank PDF Quick fill on this page

This is the genuine IRS PDF, unmodified. Source: IRS official page.

What is 5227?

A split-interest trust divides its benefits between charitable and non-charitable beneficiaries, for example a charitable remainder trust that pays an individual for life and then leaves the rest to charity. Form 5227 reports the trust’s financial activity for the year: income, deductions, distributions, assets, and the accumulations that determine how payouts to beneficiaries are taxed.

The return also collects information on charitable deductions and distributions and determines whether the trust is treated as a private foundation subject to excise taxes, in which case Form 4720 may also be required. The trustee files it annually, and beneficiary tax information is furnished on a Schedule K-1 from the related Form 1041 machinery.

Who files 5227?

Trustees of charitable remainder annuity trusts (CRATs) and unitrusts (CRUTs)
Trustees of charitable lead trusts paying a charity first with the remainder to individuals
Managers of pooled income funds maintained by charities
Any split-interest trust described in section 4947(a)(2), whether or not it had income this year

How to fill out 5227

Enter the trust’s name, EIN, trustee information, and the type of split-interest trust in the heading.
Report the year’s income and deductions in Part I and track the ordinary income, capital gain, and corpus categories the payout rules rely on.
Complete the balance sheet and the distribution schedules showing what each beneficiary received.
Answer the questionnaire sections on private foundation rules, self-dealing, and other excise tax triggers.
Download the finished PDF for the trust’s records, and file with the IRS by the method and due date in the current instructions, which now require e-filing for many trusts.

Quick fill 5227 on this page

Prefer to see the form itself while you type? Open 5227 in the editor to fill it on the actual pages, add a signature, and download.

These are the form's own fields, in the order they appear on the pages. Fill in what you know; anything left blank stays a fillable field in the PDF, so you can finish it in any PDF reader. Nothing you type here is sent to IRS.

Page 1 54 fields

Page 2 51 fields

Undistributed income from prior tax years. Column: (a) Ordinary income. Excluded Income.

Row: 1. Undistributed income from prior tax years. Column: (a) Ordinary income. Accumulated N I I post 2012.

Row: 1. Undistributed income from prior tax years. Column: (b) Capital gains (losses). Excluded Income.

Row: 1. Undistributed income from prior tax years. Column: (b) Capital gains (losses). Accumulated N I I post 2012.

Row: 1. Undistributed income from prior tax years. Column: (c) Nontaxable income. Excluded Income.

Row: 1. Undistributed income from prior tax years. Column: (c) Nontaxable income. Accumulated N I I post 2012.

Row: 2. Current tax year net income (before distributions): In column (a), enter the amount from Part I, line 24b. Column: (a) Ordinary

Row: 2. Current tax year net income (before distributions): In column (b), enter the amount from Part I, line 25b. Column: (b) Capital

Row: 2. Current tax year net income (before distributions): In column (c), enter the amount from Part I, line 26b. Column: (c) Nontaxable

Row: 3. Total distributable income. Add lines 1 and 2. Column: (a) Ordinary income. Excluded Income.

Row: 3. Total distributable income. Add lines 1 and 2. Column: (a) Ordinary income. Accumulated N I I post 2012.

Row: 3. Total distributable income. Add lines 1 and 2. Column: (b) Capital gains (losses). Excluded Income.

Row: 3. Total distributable income. Add lines 1 and 2. Column: (b) Capital gains (losses). Accumulated N I I post 2012.

Row: 3. Total distributable income. Add lines 1 and 2. Column: (c) Nontaxable income. Excluded Income.

Row: 3. Total distributable income. Add lines 1 and 2. Column: (c) Nontaxable income. Accumulated N I I post 2012.

1. Principal distributed in prior tax years for charitable purposes.

2. Principal distributed during the current tax year for charitable purposes. Fill in the information for columns (A), (B), and (C) and

Row: 2a. Column: (B) Date of distribution.

Row: 2a. Column: (C) Charitable purpose and description of assets distributed.

Row: 2a. Column: Amount distributed.

Row: 2b. Column: (A) Payee's name and address.

Row: 2b. Column: (B) Date of distribution.

Row: 2b. Column: (C) Charitable purpose and description of assets distributed.

Row: 2b. Column: Amount distributed.

Row: 2c. Column: (A) Payee's name and address.

Row: 2c. Column: (B) Date of distribution.

Row: 2c. Column: (C) Charitable purpose and description of assets distributed.

Row: 2c. Column: Amount distributed.

3. Attachment total.

4. Total. Add lines 1 through 3.

5a. Income set aside in prior tax years for which a deduction was claimed under section 642(c).

5b. Enter the amount shown on Part I, line 23.

6. Add lines 5a and 5b.

7. Distributions made during the tax year (see the instructions): For income set aside in prior tax years for which a deduction was claimed

Row: 7a. Column: (B) Date of distribution.

Row: 7a. Column: (C) Charitable purpose and description of assets distributed.

Row: 7a. Column: Amount distributed.

Row: 7b. Column: (A) Payee's name and address.

Row: 7b. Column: (B) Date of distribution.

Row: 7b. Column: (C) Charitable purpose and description of assets distributed.

Row: 7b. Column: Amount distributed.

Row: 7c. Column: (A) Payee's name and address.

Row: 7c. Column: (B) Date of distribution.

Row: 7c. Column: (C) Charitable purpose and description of assets distributed.

Row: 7c. Column: Amount distributed.

8. Attachment total.

9. Add lines 7a through 8.

10. Carryover. Subtract line 9 from line 6.

Page 3 85 fields

Page 3. Part I V. Balance Sheet (see instructions). Assets. Row: 1. Cash—non-interest-bearing. Column: (a) Beginning-of-Year Book Value.

Row: 1. Cash—non-interest-bearing. Column: (b) End-of-Year Book Value.

Row: 1. Cash—non-interest-bearing. Column: (c) F M V (see instructions).

Row: 2. Savings and temporary cash investments. Column: (a) Beginning-of-Year Book Value.

Row: 2. Savings and temporary cash investments. Column: (b) End-of-Year Book Value.

Row: 2. Savings and temporary cash investments. Column: (c) F M V (see instructions).

Row: 3a. Accounts receivable.

Row: 3b. Less: allowance for doubtful accounts.

Row: 3b. Less: allowance for doubtful accounts. Column: (a) Beginning-of-Year Book Value.

Row: 3b. Less: allowance for doubtful accounts. Column: (b) End-of-Year Book Value.

Row: 3b. Less: allowance for doubtful accounts. Column: (c) F M V (see instructions).

Row: 4. Receivables due from officers, directors, trustees, and other disqualified persons (attach statement). Column: (a)

Row: 4. Receivables due from officers, directors, trustees, and other disqualified persons (attach statement). Column: (b) End-of-Year Book

Row: 4. Receivables due from officers, directors, trustees, and other disqualified persons (attach statement). Column: (c) F M V (see

Row: 5a. Other notes and loans receivable.

Row: 5b. Less: allowance for doubtful accounts.

Row: 5b. Less: allowance for doubtful accounts. Column: (a) Beginning-of-Year Book Value.

Row: 5b. Less: allowance for doubtful accounts. Column: (b) End-of-Year Book Value.

Row: 5b. Less: allowance for doubtful accounts. Column: (c) F M V (see instructions).

Row: 6. Inventories for sale or use. Column: (a) Beginning-of-Year Book Value.

Row: 6. Inventories for sale or use. Column: (b) End-of-Year Book Value.

Row: 6. Inventories for sale or use. Column: (c) F M V (see instructions).

Row: 7. Prepaid expenses and deferred charges. Column: (a) Beginning-of-Year Book Value.

Row: 7. Prepaid expenses and deferred charges. Column: (b) End-of-Year Book Value.

Row: 7. Prepaid expenses and deferred charges. Column: (c) F M V (see instructions).

Row: 8a. Investments—U.S. and state government obligations (attach statement). Column: (a) Beginning-of-Year Book Value.

Row: 8a. Investments—U.S. and state government obligations (attach statement). Column: (b) End-of-Year Book Value.

Row: 8a. Investments—U.S. and state government obligations (attach statement). Column: (c) F M V (see instructions).

Row: 8b. Investments—corporate stock (attach statement). Column: (a) Beginning-of-Year Book Value.

Row: 8b. Investments—corporate stock (attach statement). Column: (b) End-of-Year Book Value.

Row: 8b. Investments—corporate stock (attach statement). Column: (c) F M V (see instructions).

Row: 8c. Investments—corporate bonds (attach statement). Column: (a) Beginning-of-Year Book Value.

Row: 8c. Investments—corporate bonds (attach statement). Column: (b) End-of-Year Book Value.

Row: 8c. Investments—corporate bonds (attach statement). Column: (c) F M V (see instructions).

Row: 9a. Investments—land, buildings, and equipment: basis (attach statement).

Row: 9b. Less: accumulated depreciation.

Row: 9b. Less: accumulated depreciation. Column: (a) Beginning-of-Year Book Value.

Row: 9b. Less: accumulated depreciation. Column: (b) End-of-Year Book Value.

Row: 9b. Less: accumulated depreciation. Column: (c) F M V (see instructions).

Row: 10. Investments—other (attach statement). Column: (a) Beginning-of-Year Book Value.

Row: 10. Investments—other (attach statement). Column: (b) End-of-Year Book Value.

Row: 10. Investments—other (attach statement). Column: (c) F M V (see instructions).

Row: 11a. Land, buildings, and equipment: basis.

Row: 11b. Less: accumulated depreciation.

Row: 11b. Less: accumulated depreciation. Column: (a) Beginning-of-Year Book Value.

Row: 11b. Less: accumulated depreciation. Column: (b) End-of-Year Book Value.

Row: 11b. Less: accumulated depreciation. Column: (c) F M V (see instructions).

Row: 12. Other assets. Describe.

Row: 12. Other assets. Column: (a) Beginning-of-Year Book Value.

Row: 12. Other assets. Column: (b) End-of-Year Book Value.

Row: 12. Other assets. Column: (c) F M V (see instructions).

Row: 13. Total assets. Add lines 1 through 12 (must equal line 23). Column: (a) Beginning-of-Year Book Value.

Row: 13. Total assets. Add lines 1 through 12 (must equal line 23). Column: (b) End-of-Year Book Value.

Row: 13. Total assets. Add lines 1 through 12 (must equal line 23). Column: (c) F M V (see instructions).

Liabilities. Row: 14. Accounts payable and accrued expenses. Column: (a) Beginning-of-Year Book Value.

Row: 14. Accounts payable and accrued expenses. Column: (b) End-of-Year Book Value.

Row: 14. Accounts payable and accrued expenses. Column: (c) F M V (see instructions).

Row: 15. Deferred revenue. Column: (a) Beginning-of-Year Book Value.

Row: 15. Deferred revenue. Column: (b) End-of-Year Book Value.

Row: 15. Deferred revenue. Column: (c) F M V (see instructions).

Row: 16. Loans from officers, directors, trustees, and other disqualified persons. Column: (a) Beginning-of-Year Book Value.

Row: 16. Loans from officers, directors, trustees, and other disqualified persons. Column: (b) End-of-Year Book Value.

Row: 16. Loans from officers, directors, trustees, and other disqualified persons. Column: (c) F M V (see instructions).

Row: 17. Mortgages and other notes payable (attach statement). Column: (a) Beginning-of-Year Book Value.

Row: 17. Mortgages and other notes payable (attach statement). Column: (b) End-of-Year Book Value.

Row: 17. Mortgages and other notes payable (attach statement). Column: (c) F M V (see instructions).

Row: 18. Other liabilities. Describe.

Row: 18. Other liabilities. Column: (a) Beginning-of-Year Book Value.

Row: 18. Other liabilities. Column: (b) End-of-Year Book Value.

Row: 18. Other liabilities. Column: (c) F M V (see instructions).

Row: 19. Total liabilities. Add lines 14 through 18. Column: (a) Beginning-of-Year Book Value.

Row: 19. Total liabilities. Add lines 14 through 18. Column: (b) End-of-Year Book Value.

Row: 19. Total liabilities. Add lines 14 through 18. Column: (c) F M V (see instructions).

Net Assets. Row: 20. Trust principal or corpus. Column: (a) Beginning-of-Year Book Value.

Row: 20. Trust principal or corpus. Column: (b) End-of-Year Book Value.

Row: 21a. Undistributed income. Column: (a) Beginning-of-Year Book Value.

Row: 21a. Undistributed income. Column: (b) End-of-Year Book Value.

Row: 21b. Undistributed capital gains. Column: (a) Beginning-of-Year Book Value.

Row: 21b. Undistributed capital gains. Column: (b) End-of-Year Book Value.

Row: 21c. Undistributed nontaxable income. Column: (a) Beginning-of-Year Book Value.

Row: 21c. Undistributed nontaxable income. Column: (b) End-of-Year Book Value.

Row: 22. Total net assets. Add lines 20 through 21c. Column: (a) Beginning-of-Year Book Value.

Row: 22. Total net assets. Add lines 20 through 21c. Column: (b) End-of-Year Book Value.

Row: 23. Total liabilities and net assets. Add lines 19 and 22. Column: (a) Beginning-of-Year Book Value.

Row: 23. Total liabilities and net assets. Add lines 19 and 22. Column: (b) End-of-Year Book Value.

Page 4 29 fields

Page 5 50 fields

Page 6 38 fields

Page 7 80 fields

Full name of trust

Employer identification number

Enter the amount from Part I I, line 3. Column: (a) Ordinary income. Excluded Income.

Row 1. Total distributable income. Enter the amount from Part I I, line 3. Column: (a) Ordinary income. Accumulated N I I.

Row 1. Total distributable income. Enter the amount from Part I I, line 3. Column:(b) Capital gain (loss). Excluded Income.

Row: 1. Total distributable income. Enter the amount from Part I I, line 3. Column:(b) Capital gain (loss). Accumulated N I I.

Row: 1. Total distributable income. Enter the amount from Part I I, line 3. Column:(c) Nontaxable income. Excluded Income.

Row: 1. Total distributable income. Enter the amount from Part I I, line 3. Column:(c) Nontaxable income. Accumulated N I I.

Total distributions for 2025:

Row: 2b. 2025 distributions from income. Column: (a) Ordinary income. Excluded Income.

Row: 2b. 2025 distributions from income. Column: (a) Ordinary income. Accumulated N I I.

Row: 2b. 2025 distributions from income. Column: (b) Capital gain (loss). Excluded Income.

Row: 2b. 2025 distributions from income. Column: (b) Capital gain (loss). Accumulated N I I.

Row: 2b. 2025 distributions from income. Column: (c) Nontaxable income. Excluded Income.

Row: 2b. 2025 distributions from income. Column: (c) Nontaxable income. Accumulated N I I.

Row: 3. Undistributed income at end of tax year. Subtract line 2b from line 1. Column: (a) Ordinary income. Excluded Income.

Row: 3. Undistributed income at end of tax year. Subtract line 2b from line 1. Column: (a) Ordinary income. Accumulated N I I.

Row: 3. Undistributed income at end of tax year. Subtract line 2b from line 1. Column: (b) Capital gain (loss). Excluded Income.

Row: 3. Undistributed income at end of tax year. Subtract line 2b from line 1. Column: (b) Capital gain (loss). Accumulated N I I.

Row: 3. Undistributed income at end of tax year. Subtract line 2b from line 1. Column: (c) Nontaxable income. Excluded Income.

Row: 3. Undistributed income at end of tax year. Subtract line 2b from line 1. Column: (c) Nontaxable income. Accumulated N I I.

Part I I. Simplified Net Investment Income Calculation. Row: 1. Column: (a) Accumulated N I I.

Row: 1. Column: (b) Current Year N I I.

Row: 1. Column: (c) Distributions.

Row: 1. Column: (d) Ending N I I.

Part I I I. Current Distributions Schedule (Section 664 trust only) (see instructions). Row: 1a. Column: (a) Name of recipient.

Row: 1a. Column: (b) Identifying number.

Row: 1a. Column: (c) Percentage of total unitrust amount payable (if applicable)

Row: 1b. Column: (a) Name of recipient.

Row: 1b. Column: (b) Identifying number.

Row: 1b. Column: (c) Percentage of total unitrust amount payable (if applicable)

Row: 1a. Column: (d) Ordinary Income.

Row: 1a. Column: Capital gains. (e) Short-term.

Row: 1a. Column: Capital gains. (f) Long-term.

Row: 1a. Column: (g) Nontaxable income.

Row: 1a. Column: (h) Corpus.

Row: 1a. Column: (i) Add cols. (d) through (h).

Row: 1a. Column: (j) Net investment income.

Row: 1b. Column: (d) Ordinary Income.

Row: 1b. Column: Capital gains. (e) Short-term.

Row: 1b. Column: Capital gains. (f) Long-term.

Row: 1b. Column: (g) Nontaxable income.

Row: 1b. Column: (h) Corpus.

Row: 1b. Column: (i) Add cols. (d) through (h).

Row: 1b. Column: (j) Net investment income.

Row: 2. Attachment total. Column: (d) Ordinary Income.

Row: 2. Attachment total. Column: Capital gains. (e) Short-term.

Row: 2. Attachment total. Column: Capital gains. (f) Long-term.

Row: 2. Attachment total. Column: (g) Nontaxable income.

Row: 2. Attachment total. Column: (h) Corpus.

Row: 2. Attachment total. Column: (i) Add cols. (d) through (h).

Row: 2. Attachment total. Column: (j) Net investment income.

Row: 3. Total. Column: (d) Ordinary Income.

Row: 3. Total. Column: Capital gains. (e) Short-term.

Row: 3. Total. Column: Capital gains. (f) Long-term.

Row: 3. Total. Column: (g) Nontaxable income.

Row: 3. Total. Column: (h) Corpus.

Row: 3. Total. Column: (i) Add cols. (d) through (h).

Row: 3. Total. Column: (j) Net investment income.

4. If line 3, Total, column (i) does not agree with Part V, line 1b of Form 5227 for a C R A T or Part V I, line 7 of Form 5227 for a C R U

The amount required to be paid to private beneficiaries for 2025

1. Is this the initial return or were additional assets contributed to the trust in 2025? Yes. If "Yes," complete the schedule below.

1. No. If "No," complete only column (a) of the schedule below.

Row: 2a. Column: (a) Name and address of donor.

Row: 2a. Column: (b) Description of each asset donated.

Row: 2a. Column: (c) F M V of each asset on date of donation.

Row: 2a. Column: (d) Date of donation.

Row: 2b. Column: (a) Name and address of donor.

Row: 2b. Column: (b) Description of each asset donated.

Row: 2b. Column: (c) F M V of each asset on date of donation.

Row: 2b. Column: (d) Date of donation.

Row: 2c. Column: (a) Name and address of donor.

Row: 2c. Column: (b) Description of each asset donated.

Row: 2c. Column: (c) F M V of each asset on date of donation.

Row: 2c. Column: (d) Date of donation.

3. Attachment total. (c) F M V of each asset on date of donation.

4. Total. (c) F M V of each asset on date of donation.

5. For charitable remainder trusts: If this was the final year, was an early termination agreement signed by all parties to the trust? Yes.

5. No.

5. N/A.

Lock the PDF after filling (values become permanent, fields are removed)

Processed on our own servers, never sent to a third-party service. Files are deleted automatically after two hours, and you can delete them sooner from the result screen.

Frequently asked questions

Does a charitable remainder trust also file Form 1041?

A charitable remainder trust is generally exempt from income tax and files Form 5227 rather than paying tax on Form 1041, though it furnishes K-1 style information so beneficiaries can report their payouts. Other split-interest trusts may have to file both. Check the current instructions for your trust type.

When is Form 5227 due?

For calendar-year trusts it is due in mid-April following the close of the year, with an extension available via Form 8868. Confirm the exact date in the current instructions at irs.gov.

What if the trust broke one of the private foundation rules?

The questionnaire in Form 5227 flags acts like self-dealing or taxable expenditures. If any apply, the trust or its managers may owe excise taxes reported separately on Form 4720.

Form 5227, Split-Interest Trust Information Return

What is 5227?

Who files 5227?

How to fill out 5227

Quick fill 5227 on this page

Frequently asked questions

Related forms

Form 1041, U.S. Income Tax Return for Estates and Trusts

Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42

Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts