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Instructions for Form 5227 (2003)
Split-Interest Trust Information Return
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
Instructions for Form 5227 - Introductory Material
Changes To Note
Photographs of Missing Children
General Instructions
Purpose of Form
Who Must File
Definitions
Phone Help
Additional Information
Other Forms You May Have To File
Period To Be Covered by Return
Accounting Methods
When To File
Extension of Time To File
Where To File
Trust Instrument
Rounding Off to Whole Dollars
Attachments
Specific Instructions
Identification Area
Address
A. Employer Identification Number (EIN)
B. Type of Entity
E. Initial Return, Final Return, Amended Return; or Change of Name or Address
F. Unrelated Business Taxable Income (section 664 trusts only)
Part I—Ordinary Income
Line 1—Interest Income
Line 2a—Qualified Dividends
Line 2b—Total Ordinary Dividends
Line 3—Business Income or (Loss)
Line 4—Rents, Royalties, Partnerships, Other Estates and Trusts, etc.
Line 5—Farm Income or (Loss)
Line 6—Ordinary Gain or (Loss)
Deductions
Line 17—Long-Term Capital Gain or Loss
Part II—Accumulation Schedule
Part III—Current Distributions Schedule
Beneficiary's Identifying Number
Substitute Forms
Inclusion of Amounts in Recipients' Income
Additional Rules for Qualified Dividends and Capital Gains and Losses
Part IV—Balance Sheet
Column (c)
Line 25—Cash—Non-Interest-Bearing
Line 26—Savings and Temporary Cash Investments
Line 27—Accounts Receivable
Line 28—Receivables Due From Officers, Directors, Trustees, and Other Disqualified Persons
Line 29—Other Notes and Loans Receivable
Line 30—Inventories for Sale or Use
Line 31—Prepaid Expenses and Deferred Charges
Lines 32a, b, and c Investments—Government Obligations, Corporate Stocks, and Bonds
Line 33—Investments—Land, Buildings, and Equipment
Line 34—Investments—Other
Line 35—Land, Buildings, and Equipment
Line 36—Other Assets
Line 37—Total Assets
Line 38—Accounts Payable and Accrued Expenses
Line 39—Deferred Revenue
Line 40—Loans From Officers, Directors, Trustees, and Other Disqualified Persons
Line 41—Mortgages and Other Notes Payable
Line 42—Other Liabilities
Line 43—Total Liabilities
Line 47—Total Liabilities and Net Assets
Part V-A and B—Charitable Remainder Trust Information
Line 49a
Line 49b
Line 50a
Line 51a
Line 52
Line 53
Part VI-A and B—Statements Regarding Activities
Part VI-A
Line 1
Part VI-B
Line 1
Line 2
Line 3
Line 4
Line 5
Line 5b
Line 6a
Line 6b
Part VII—Questionnaire for Charitable Lead Trusts, Pooled Income Funds, and Charitable Remainder Trusts
Section A—Charitable Lead Trusts
Section B—Pooled Income Funds
Section C—Charitable Remainder Trusts and Other Information
Signature
Instructions for Form 5227 - Notices
Paperwork Reduction Act Notice.
Instructions for Form 5227 - Additional Material
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