Part VI. Charitable Remainder Unitrust Information

Line 4a. Enter the unitrust fixed percentage (which may not be less than 5% or more than 50%).

If there is more than one unitrust recipient, attach a statement showing the percentage of the total unitrust dollar amount payable to each recipient. The sum of these individual shares should be 100%.

Line 4b. This line must always have an entry, even if it is zero.

Line 5a. Enter the trust's 2025 (fiduciary) accounting income determined under the terms of the governing instrument and applicable local law. See section 643(b) and Regulations sections 1.664-3(a)(1)(i)(b)(3) and 1.643(b)-1 for more information.

Line 6a. Enter the amount, if any, from line 8 of the 2024 Form 5227.

If the amount entered isn't the same as line 8 from the prior year's form, attach an explanation and a statement that supports the balance in the make-up account. Figure the total deficiencies from previous years as follows.

1. Aggregate the unitrust's net asset FMV for each previous year.

2. Multiply (1) above by the unitrust's fixed percentage.

3. From the result in (2), subtract the aggregate trust income that was distributed for previous years.

Line 8. Use this amount to determine future accrued accumulated distribution deficiencies.

Short tax years. To figure the annuity amount (Part V, line 1b) or the unitrust amount (Part VI, line 7) for short tax years, multiply the annuity or unitrust amount by the number of days in the trust's tax year, and then divide the result by 365 (or 366 for leap years). For a unitrust whose governing instrument provides for an income exception, if no valuation date occurs before the end of the trust's tax year, value the trust's assets as of the last day of the trust's tax year.