Charitable Remainder Trusts

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Charitable Remainder Trusts

A section 664 charitable remainder trust (CRT) does not file Form 1041. Instead, a CRT files Form 5227, Split-Interest Trust Information Return. If the CRT has any unrelated business taxable income, it also must file Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code.