IRS proposes eliminating Form 1041-A filing for certain charitable trusts
Trusts whose only charitable deduction comes from passthrough-entity contributions must comment by Oct 16 2026
The Internal Revenue Service proposes to amend 26 CFR part 1 to remove the requirement that trusts file Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts, for taxable years in which the trust's only claimed charitable contribution deduction results from a contribution made by a passthrough entity in which the trust holds an interest.
The amendment also clarifies that split-interest trusts satisfy their filing obligations by filing Form 5227, Split-Interest Trust Information Return, rather than Form 1041-A. Form 5227 replaced Form 1041-A for trusts described in section 4947(a)(2) for taxable years beginning on or after January 1 2007.
The proposed regulations are issued under the express delegation of authority in IRC §§6034(a), (b) and §7805(a). They would affect trusts that are currently required to report all charitable contributions and amounts permanently set aside for a charitable purpose under the existing regulations.
Written or electronic comments and requests for a public hearing must be received by October 16 2026. Comments should be submitted electronically via the Federal eRulemaking Portal (indicate IRS and REG-109082-25) or mailed to CC:PA:01:PR (REG-109082-25), Room 5503, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. For questions about the proposed regulations, contact Ganesh Gangasingh or David D. Lee, Office of Associate Chief Counsel (Passthroughs, Trusts, and Estates), (202) 317-6007.
The notice appears in the Federal Register, Volume 91, No. 157 (Monday, August 17 2026), pages 53217-53221, with RIN 1545-BR58 and docket number REG-109082-25.