What This Notice Means

IRS records show you didn't file a required Form 5227, Split-Interest Trust Information Return.

If You Already Filed

  • Filed within the last four weeks using the same name and EIN on the notice? Disregard the notice.
  • Filed more than four weeks ago, or used a different name or EIN? Complete the Response Form and mail it in the envelope provided with a signed and dated copy of the return.

If You Haven't Filed Yet

If you're required to file, or choose to file, electronically:

  • Submit Form 5227 and required schedules through your e-file provider.
  • Complete the Response Form and fax it to the fax number in the notice.

If you're not required to file electronically, follow the instructions in the notice to file a paper form.

If You Don't Think You Need to File

Complete the Response Form and mail or fax it back with your explanation.

Who Must File Form 5227

  • Charitable remainder trusts described in section 664.
  • Pooled income funds described in section 642(c)(5).
  • Other trusts, such as charitable lead trusts, that meet the definition of a split-interest trust under section 4947(a)(2), unless an exception in the Form 5227 instructions applies.

When It's Due

Form 5227 is due by April 15 each year. If April 15 falls on a weekend or legal holiday, file the next business day.

Practical Point

Form 5227 is its own annual requirement. If you're a trustee and nobody has been filing it, find out how many years are missing before you respond.

If you received a CP259F notice and your trust's filings are behind, call us at (813) 229-7100.