Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

File Previous Years Taxes

Free 2007 Tax SoftwareIrs Gov Amended ReturnsTax Form For MilitaryTurbotax Login OnlineFree State EfilingIrs Gov FreefileIrs AmendmentFree State Tax Forms To PrintFile My 2011 Taxes For FreeForm 1040nr2007 Income Tax OnlineFile 2012 Taxes H&r BlockFile 2012 Taxes ElectronicallyFree Tax Services1042 EzDo My Taxes Free OnlineAmend 2012 Tax Return OnlineFile Tax ReturnIt 1040ezPast Tax FormsHow Do I File A 2011 Tax ReturnFiling State Tax FreeTurbotax Free For MilitaryStudent Tax RefundFree File 2011 TaxesFed 1040ez2012 E File Tax Return1040 FormsWhere Can I Get A 1040ez Tax Form1040nr Instructions2012 Taxes Online1040ez 2011 Tax FormHow Far Back Can You File TaxesAmending Tax ReturnsBack Tax ReturnsFederal Tax Form 941 2012Irs 1040 X2009 Tax Return140ezForms For 2012 Income Tax

File Previous Years Taxes

File previous years taxes Publication 575 - Additional Material Table of Contents Worksheet A. File previous years taxes Simplified Method 1. File previous years taxes Enter the total pension or annuity payments received this year. File previous years taxes Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. File previous years taxes   2. File previous years taxes Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. File previous years taxes * See Cost (Investment in the Contract) , earlier 2. File previous years taxes   Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). File previous years taxes Otherwise, go to line 3. File previous years taxes   3. File previous years taxes Enter the appropriate number from Table 1 below. File previous years taxes But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. File previous years taxes 3. File previous years taxes   4. File previous years taxes Divide line 2 by the number on line 3 4. File previous years taxes   5. File previous years taxes Multiply line 4 by the number of months for which this year's payments were made. File previous years taxes If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. File previous years taxes Otherwise, go to line 6 5. File previous years taxes   6. File previous years taxes Enter any amounts previously recovered tax free in years after 1986. File previous years taxes This is the amount shown on line 10 of your worksheet for last year 6. File previous years taxes   7. File previous years taxes Subtract line 6 from line 2 7. File previous years taxes   8. File previous years taxes Enter the smaller of line 5 or line 7 8. File previous years taxes   9. File previous years taxes Taxable amount for year. File previous years taxes Subtract line 8 from line 1. File previous years taxes Enter the result, but not less than zero. File previous years taxes Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. File previous years taxes  Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. File previous years taxes If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. File previous years taxes   10. File previous years taxes Was your annuity starting date before 1987? □ Yes. File previous years taxes STOP. File previous years taxes Do not complete the rest of this worksheet. File previous years taxes  □ No. File previous years taxes Add lines 6 and 8. File previous years taxes This is the amount you have recovered tax free through 2013. File previous years taxes You will need this number if you need to fill out this worksheet next year 10. File previous years taxes   11. File previous years taxes Balance of cost to be recovered. File previous years taxes Subtract line 10 from line 2. File previous years taxes If zero, you will not have to complete this worksheet next year. File previous years taxes The payments you receive next year will generally be fully taxable 11. File previous years taxes   * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. File previous years taxes Table 1 for Line 3 Above   IF the age at  annuity starting date was . File previous years taxes . File previous years taxes . File previous years taxes         AND your annuity starting date was—     BEFORE November 19, 1996,  enter on line 3 . File previous years taxes . File previous years taxes . File previous years taxes AFTER November 18, 1996,  enter on line 3 . File previous years taxes . File previous years taxes . File previous years taxes   55 or under 300 360   56-60 260 310   61-65 240 260   66-70 170 210   71 or over 120 160 Table 2 for Line 3 Above   IF the combined ages at annuity starting date were . File previous years taxes . File previous years taxes . File previous years taxes   THEN enter on line 3 . File previous years taxes . File previous years taxes . File previous years taxes         110 or under   410         111-120   360         121-130   310         131-140   260         141 or over   210       Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

SOI Tax Stats - Split-Interest Trust Statistics

Return to Tax Stats home page

Split Interest Trust Data OneSheet (PDF) 
The OneSheet presents a project description, highlights of the data, and selected figures.

Split-interest trusts make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donor. All split-interest trusts must annually file Form 5227, Split-Interest Trust Information Return, to report financial activity and determine if they should be treated as a private foundation. Based on the method and timing of distributions, split-interest trusts are divided into the following four categories:

  • Charitable remainder annuity trusts—distribute income in a series of fixed payments to one or more noncharitable beneficiaries for a defined period of time, after which the remaining value of the trust is transferred to a charitable beneficiary.
  • Charitable remainder unitrusts—distribute a percentage of the fair market value to one or more noncharitable beneficiaries for a defined period of time, after which remaining value of the trust is transferred to a charitable beneficiary.
  • Charitable lead trusts—distribute a sequence of payments to a charitable beneficiary for a period of time, after which the remaining trust assets are transferred to a noncharitable beneficiary.
  • Pooled income funds—allow donors to donate assets to a charity. The pooled assets are invested as a group and each donor receives income based on the ratio of his or her contribution to the total value of the investment pool. After the death of the donor, his or her prorated share of the investment pool is withdrawn and given to the charitable organization.

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 5227, please visit Split Interest Trust Study Metadata.


Statistical Tables

The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

Charitable Remainder Annuity Trusts:

Charitable Remainder Unitrusts:

Charitable Lead Trusts:

Pooled Income Funds:


Projections
For selected tax returns, including the Form 5227, IRS's Office of Research produces annual forecasts of the number of returns that will be filed in future years.     
      Projections of Returns to be Filed in Future Calendar Years


Publications and Papers

The following are available as PDF files.  A free Adobe® reader is available for download, if needed.


Other SOI Data on Trusts

Certain nonexempt charitable trusts are also annually required to file Form 990-PF, Return of Private Foundation (or Section 4947(a)(1) Charitable Trust Treated as a Private Foundation).  Form 1041 is the income tax return filed by to report income, distributions, and tax liability of estates and trusts.


Other IRS Data and Related Links

For tax administration data on this topic, as well as other types of taxes, choose from the links below.

Return to Tax Stats home page

Page Last Reviewed or Updated: 27-Mar-2014

The File Previous Years Taxes

File previous years taxes Publication 947 - Additional Material Prev  Up  Next   Home   More Online Publications