Program Title and Description:

Split-Interest Trust Information Return (Form 5227)

Who is Responsible for Reporting?

Primary Contact
Kent Kay, CARR Room 119, 836-5632, dkk212t@missouristate.edu

Secondary Contact(s)
Jon Hanson, CARR Room 113, 836-5632, JonDHanson@MissouriState.edu

Where is Report Physically Located?

Carrington 113

What Should be Reported?

Annual revenues and expenses of each Trust held by the Missouri State Foundation

When Should it be Reported?

Annually by April 15 for the previous December 31 calendar year end

Where is it to be Reported?

Internal Revenue Service (IRS)

Why Should it be Reported?

 Required by US Treasury Regulations

How is it Reported?

 It is reported by mail on IRS Form 5227 to the Internal Revenue Service and to the trusts’ recipients.

If notification is required, how is it reported?

N/A