When To File

For calendar year 2025, file Form 5227 by April 15, 2026. In the case of a final short-year period, the return is due by the 15th day of the 4th month following the date of the trust's termination.

Extension of time to file. Use Form 8868 to request an automatic extension of time to file. The request for an automatic extension must be filed by the due date of the return.