CRT Deduction Calculator

Charitable remainder unitrusts and annuity trusts for a term of years, valued under the Treasury actuarial rules with the §7520 rate election.

The trust

Value contributedNet fair market value on the date the property reaches the trust.

Payout rate (%)

Term (years)

Payments

Paid at

§7520 rates

Date of transfer

Transfer month

Oct 2026

1 month prior

Sep 2026

2 months prior

Aug 2026

Filled automatically for the transfer month and the two months before it. Confirm against the IRS revenue ruling. The calculator elects whichever rate gives the larger deduction.

Charitable deduction — unitrust

$609,336

Passes the 10% minimum remainder test. The remainder is 60.9% of the contribution, at the 5.6% §7520 rate (transfer month).

How it is computed

1Discount factor0.946970v = 1 ÷ (1 + 5.6%)
2Payment-timing factor (Table F)0.966630v^(3/12) × (1 − v) ÷ [4 × (1 − v^(1/4))], first payment 3 month(s) after valuation, paid quarterly
3Adjusted payout rate4.8332%5.000% × 0.966630
4Remainder factor0.609336(1 − 4.8332%)^10
5Charitable deduction$609,336$1,000,000 × 0.609336

Payments to the recipients

Illustrative only: the deduction does not depend on this projection. Years run from the date of transfer.

Assumed annual return (%)

Year	Beginning value	Payment	Cumulative payments	Ending value
1	$1,000,000	$50,000	$50,000	$1,005,000
2	$1,005,000	$50,250	$100,250	$1,010,025
3	$1,010,025	$50,501	$150,751	$1,015,075
4	$1,015,075	$50,754	$201,505	$1,020,151
5	$1,020,151	$51,008	$252,513	$1,025,251
6	$1,025,251	$51,263	$303,775	$1,030,378
7	$1,030,378	$51,519	$355,294	$1,035,529
8	$1,035,529	$51,776	$407,070	$1,040,707
9	$1,040,707	$52,035	$459,106	$1,045,911
10	$1,045,911	$52,296	$511,401	$1,051,140
Total		$511,401		$1,051,140 to charity

Comparison

Add up to four versions of the trust to compare them side by side. Saved in this browser only.

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Rate election

Month	§7520 rate	Remainder factor	Deduction
Transfer month — used	5.6%	0.609336	$609,336
1 month prior	5.2%	0.608606	$608,606
2 months prior	5.2%	0.608606	$608,606

Same trust, other terms

Term	Remainder factor	Deduction	10% test
5 years	0.780600	$780,600	Passes
10 years — used	0.609336	$609,336	Passes
15 years	0.475648	$475,648	Passes
20 years	0.371290	$371,290	Passes

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