Instructions for Form 5227
2025 Inst 5227 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Future Developments
- Reminders
- Definitions
- 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
- 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…
- Signature
- Schedule A—Distributions, Assets, and Donor Information
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