What this notice is about Our records indicate you did not file a required Form 5227, Split-Interest Trust information Return. What you need to do If you already filed Form 5227 Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice. If you filed more than four weeks ago or used a different name or EIN, complete the Response Form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return. If you are required to file Form 5227 but haven't filed yet If you are required to file or choose to file Form 5227 electronically, Use your e-file provider to submit Form 5227 and required schedules. You must also complete the Response Form and fax it to the fax number in the notice using either a fax machine or an online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies. 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 Form 5227, complete the Response Form enclosed with your notice and mail or fax it to us. You may want to Review the filing requirements for your organization at Tax Information for Charities & Other Nonprofits. Frequently asked questions Which organizations must file a Form 5227? Form 5227 must be filed by all charitable remainder trusts described in section 664; all pooled income funds described in section 642(c)(5); and all other trusts such as charitable lead trusts that meet the definition of a split-interest trust under section 4947(a)(2), unless certain exceptions apply (see General Instructions of the Form 5227 Instructions). When is Form 5227 due? Form 5227 is due by April 15 of each year. If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file the return on the next business day. More information can be found in the Form 5227 Instructions. Can I get help over the phone? If you have questions and/or need help completing the form, you may call our Customer Account Services at 877-829-5500. Personal assistance is available Monday through Friday, 7 a.m. to 7 p.m. CT. Where can I go for more information about tax-exempt organizations? For more information on tax-exempt organizations see Tax Information for Charities & Other Nonprofits. Tips for next year Review the information About Form 5227, Split-Interest Trust Information Return. Reference tools Publication 1, Your Rights as a Taxpayer Filing past due tax returns Get Transcript Paying your taxes Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
