Split-Interest Trust Information Return
Section references are to the Internal Revenue Code unless otherwise noted.
2012
Table of Contents
- Instructions for Form 5227 - Introductory Material
- General Instructions
- Purpose of Form
- Who Must File
- Definitions
- Photographs of Missing Children
- Phone Help
- Additional Information
- Other Forms You May Have To File
- Period To Be Covered by Return
- Accounting Methods
- When To File
- Where To File
- Penalty for Failure To File Timely, Completely, or Correctly
- Trust Instrument
- Rounding Off to Whole Dollars
- Attachments
- Specific Instructions
- Identification Area
- Part I. Income and Deductions
- Part II. Schedule of Distributable Income (Section 664 trust only)
- Part III-A. Distributions of Principal for Charitable Purposes
- Part III-B. Accumulated Income Set Aside and Income Distributions for Charitable Purposes
- Part IV. Balance Sheet
- Parts V-A and V-B. Charitable Remainder Trust Information
- Parts VI-A and VI-B. Statements Regarding Activities
- Part VII. Questionnaire for Charitable Lead Trusts, Pooled Income Funds, and Charitable Remainder Trusts
- Signature
- Schedule A—Distributions, Assets, and Donor Information
- Part I. Accumulation Schedule (Section 664 trust only)
- Part II-A. Current Distributions Schedule (Section 664 trust only)
- Part II-B. Current Distributions (charitable lead trusts or pooled income funds only)
- Part III. Assets and Donor Information
- Instructions for Form 5227 - Notices
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