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Form 5227: Split-Interest Trust Information Return
IRS Form 5227 is the Split-Interest Trust Information Return used by split‑interest trusts such as charitable remainder trusts to report income allocation and trust activity. Returns for 2025 are due by April 15, 2026, and penalties rise to $130 per day if gross income exceeds $327,000.
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IRS Form 5227 - Split-Interest Trust Information Return
IRS Form 5227 is the Split-Interest Trust Information Return used by split‑interest trusts such as charitable remainder trusts to report income allocation and trust activity. Returns for 2025 are due by April 15, 2026, and penalties rise to $130 per day if gross income exceeds $327,000.
Risk Radar
Scan points- 1Missing the April 15 deadline can trigger a $130‑per‑day penalty if income > $327,000.
- 2Failing to file electronically when the filer submits 10 or more returns in the year.
- 3Including Social Security Numbers on the publicly disclosed form.
- 4Omitting the paid preparer’s PTIN in the preparer block.
- 5Not attaching the trust instrument for a CRT initial return.
Plain English
Form 5227 tells the IRS how a split‑interest trust earned and spent money during the year. It shows income types, distributions, and any changes to the trust. The form must be signed and sent to the IRS, usually by electronic filing.
Submission Date
- Filing date: 2025-12-12 13:10:46
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when filing a split‑interest trust such as a charitable remainder trust to report its financial activities, charitable deductions, and to determine private‑foundation status.
- Do not use this form to report farm rental income or Schedule F items; those require Form 4835 or Schedule F (Form 1040).
- Check Form 8868 instead when you need an automatic extension of time to file.
Form selector
Use this form or another form?
Need to disclose items not adequately disclosed on the tax return
Provides a disclosure statement required for certain positions
✓ Confirm the item is not already disclosed elsewhere
Require an automatic extension of filing deadline
Grants an automatic extension if filed by the due date
✓ Verify the extension request is submitted by the original due date
Changing the trust’s accounting method
Consent required to change accounting method
✓ Ensure the trust has obtained prior consent before filing
Deadline or filing window
The filing window opens when the calendar year ends. For 2025 returns, the deadline is April 15, 2026. An automatic extension can be requested with Form 8868 if filed by the due date.
Checklist
What you need before filling it out
Schedule A – Distributions, Assets, and Donor Information
Details of distributions, asset values, donor contributions · Schedule A attachment
Line 6 – Ordinary gain or (loss)
Gain or loss from Form 4797 · Form 4797
Paid preparer PTIN
Preparer Tax Identification Number · Paid preparer block on Form 5227
Trust termination date (for short‑year filing)
Date of trust termination · Trust documents
Public disclosure flag
Indication of items subject to public disclosure · Form instructions
Before you submit
- 1Confirm the edition date reads 20/25.
- 2Verify the trust qualifies as a split‑interest trust required to file Form 5227.
- 3Ensure Schedule A is attached and marked as non‑public.
- 4Enter accurate amounts on lines 1‑7, using Form 4797 for line 6 as needed.
- 5Provide the paid preparer’s PTIN (not SSN) in the preparer block.
- 6Sign the form as trustee and include the paid preparer’s signature.
- 7If filing electronically, confirm the filer is not required to e‑file because fewer than 10 returns are filed.
- 8Attach any required additional forms, such as Form 8868 for an extension, if applicable.
- 9Retain a copy of the completed return and all attachments for your records.
How to file this form
- 1Gather trust financial statements and donor records for the tax year.
- 2Complete Form 5227, including Schedule A and all required lines.
- 3Enter the paid preparer’s PTIN and obtain both trustee and preparer signatures.
- 4File the return electronically or mail it to the IRS address indicated on the form.
- 5Keep a copy of the filed return and all attachments for your records.
Known limitations
- 1Schedule A and related early termination agreements are not subject to public disclosure
- 2Electronic filing is mandatory when the filer submits ten or more returns in a calendar year
- 3A trust cannot change its accounting method without first obtaining consent on Form 3115
- 4For a final short‑year period, the return is due the 15th day of the fourth month after the trust’s termination
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is the 20/25 edition; the instructions direct filers to IRS.gov/Form5227 for the latest information.
What changed or needs a fresh check
- Edition date — confirm it reads 20/25
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Confirm trustee and paid preparer signatures are present
- Electronic filing — Confirm if 10 or more returns require electronic filing per T.D. 9972
Quick Facts
Downloads
After you file
- 1Retain the signed Form 5227 and all attachments for your records
- 2Keep the filing copy for at least three years from the due date
- 3Expect an electronic acceptance confirmation if the return was filed electronically
- 4If an error is discovered after filing, submit a corrected Form 5227 following the same filing method
Sources
- SRCInstructions p.1 — items not subject to public disclosure include Schedule A, Schedule K‑1, trust agreement, etc.
- SRCInstructions p.1 — electronic filing required for filers of ten or more returns in a calendar year
- SRCInstructions p.3 — trust may not change accounting method without consent on Form 3115
- SRCInstructions p.3 — calendar year 2025 filing deadline is April 15, 2026
- SRCInstructions p.3 — final short‑year return due the 15th day of the fourth month after termination
- SRCInstructions p.3 — extension request uses Form 8868 and must be filed by the due date
- SRCInstructions p.5 — capital gains and losses reported on Schedule D (Form 1041) and may need Form 8949
- SRCInstructions p.1 — purpose includes reporting the financial activities of a split‑interest trust
Common confusion points
Do I need to include Social Security numbers on Form 5227?
The instructions say not to include SSNs on publicly disclosed forms
→ Verify that no SSNs appear anywhere except on Schedule A
Am I required to file electronically?
Electronic filing is mandatory for filers with ten or more returns
→ Count total returns; if ten or more, file electronically
What is the filing deadline for a calendar‑year 2025 trust?
Instructions state the deadline is April 15, 2026
→ Confirm the due date reads April 15, 2026 on the form
Do I need to file Schedule A publicly?
Schedule A is listed among items not subject to public disclosure
→ Ensure Schedule A is kept confidential and not included in public copies
Can I change the trust’s accounting method this year?
The trust may not change accounting method without Form 3115 consent
→ Check whether Form 3115 has been filed and approved before changing
What if my trust terminates mid‑year?
For a final short‑year period, the return is due the 15th day of the fourth month after termination
→ Calculate the due date based on termination date and verify it matches the 4‑month rule
Workflow map
Related forms and next steps
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Questions about IRS Form 5227
What is IRS Form 5227 used for?
Form 5227 tells the IRS how a split‑interest trust earned and spent money during the year. It shows income types, distributions, and any changes to the trust. The form must be signed and sent to the IRS, usually by electronic filing.
Who must file IRS Form 5227?
Split‑interest trusts, including charitable remainder trusts and charitable lead trusts, must file IRS Form 5227.
What information does IRS Form 5227 require?
The form collects the allocation of income or loss on Line 2, details of initial, final or amended returns in Item F, and required preparer information including the PTIN.
When is IRS Form 5227 due?
For calendar year 2025, the return is due by April 15, 2026. A final short‑year return is due the 15th day of the fourth month after the trust’s termination.
Where do I file IRS Form 5227?
Mandatory electronic filing is required; filers who submit 10 or more returns must file the form through the IRS e‑file system.
How do I complete IRS Form 5227?
First, indicate whether the return is initial, final, or amended in Item F. Next, allocate current‑year income on Line 2 after applying netting rules. Complete Part IX lines 15a‑c and any required trust‑instrument attachment. Enter the paid preparer’s PTIN, sign the return, and provide a copy to the trustee before filing electronically.
What happens if IRS Form 5227 is filed incorrectly?
Failure to file on time incurs a penalty of $25 per day (maximum $13,000), or $130 per day with a $65,000 maximum if the trust’s gross income exceeds $327,000.
Do I need to include Social Security numbers on Form 5227?
The instructions say not to include SSNs on publicly disclosed forms Verify that no SSNs appear anywhere except on Schedule A
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