Federal housing law
2025 Inst 5227 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 3 chapters · 35 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Instructions for Form 5227
Overview- Future Developments
- Reminders
- Definitions
▸General Instructions
Overview- Purpose of Form
- Who Must File
- 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
Overview- Heading Items
- Part I. Income and Deductions
- Part II. Schedule of Distributable Income (Section 664 Trust Only)
- Part III. Distributions for Charitable Purposes
- Part IV. Balance Sheet
- Part V. Charitable Remainder Annuity Trust Information
- Part VI. Charitable Remainder Unitrust Information
- Part VII. Statements Regarding Activities
- Part VIII. Statements Regarding Activities for Which Form 4720 May Be Required
- Part IX. Questionnaire for Charitable Lead Trusts, Pooled Income Funds, and Charitable Remaind…
- Signature
- Schedule A—Distributions, Assets, and Donor Information
- Part I. Accumulation Schedule (Section 664
▸Part II. Simplified Net Investment Income