Charitable Remainder Trust Factor Lookup

Look up the exact IRS remainder factor behind a CRUT or CRAT deduction, cross-checked against the official actuarial tables.

Remainder Factor

0.36382

Deductible %

36.38%

Adjusted Payout Rate

5.8679%

IRS Table U(1): age 65, 5.8%

0.36756

This tool computes

0.36756

Evaluated at the nearest published grid point (5.8%). The Remainder Factor above uses the exact adjusted payout rate (5.8679%), interpolated between grid points, so the two won't match unless your rate lands exactly on one.

The IRS tables behind this lookup

For a unitrust (CRUT), the payout rate is adjusted for monthly payments (Table F), then run through a remainder factor derived from IRS mortality Table 2010CM. For an annuity trust (CRAT), the fixed annual payment is valued against a life or term-certain annuity factor (the same math behind IRS Tables S and B), and because annuity trusts can run out of money in a way unitrusts can't, the 5% probability-of-exhaustion test above has to pass before the deduction is allowed at all. The raw tables are reproduced below, straight from the same code this tool computes with.

IRS Mortality Table 2010CM

l_x: the number of people, out of an initial cohort of 100,000, still alive at each age.

Age	l_x (survivors per 100,000)
0	100,000
1	99,382.28
2	99,341.16
3	99,313.8
4	99,292.72
5	99,276.45
6	99,261.55
7	99,248.33
8	99,236.5
9	99,226.09
10	99,217.03
11	99,208.8
12	99,199.98
13	99,188.21
14	99,170.64
15	99,145.34
16	99,111.91
17	99,070.69
18	99,021.5
19	98,964.16
20	98,898.61
21	98,824.2
22	98,741.32
23	98,652.16
24	98,559.87
25	98,466.8
26	98,373.71
27	98,280.09
28	98,185.51
29	98,089.05
30	97,989.9
31	97,887.47
32	97,781.58
33	97,672.13
34	97,559.2
35	97,442.53
36	97,321.14
37	97,193.66
38	97,058.84
39	96,915.25
40	96,761.2
41	96,595.51
42	96,416.3
43	96,220.61
44	96,005.41
45	95,768.6
46	95,509.98
47	95,229.06
48	94,923.45
49	94,589.88
50	94,225.5
51	93,828.33
52	93,398.01
53	92,934.52
54	92,438.08
55	91,907.95
56	91,342.02
57	90,737.24
58	90,090.97
59	89,401.06
60	88,665.95
61	87,883.66
62	87,051.88
63	86,167.86
64	85,226.77
65	84,221.59
66	83,142.34
67	81,978.28
68	80,728.83
69	79,387.95
70	77,957.53
71	76,429.84
72	74,797.63
73	73,049.33
74	71,177.55
75	69,174.83
76	67,044.59
77	64,773.93
78	62,366.05
79	59,795.5
80	57,080.84
81	54,213.71
82	51,205.27
83	48,059.88
84	44,808.51
85	41,399.79
86	37,895.25
87	34,313.98
88	30,700.82
89	27,106.68
90	23,586.75
91	20,198.02
92	16,996.17
93	14,032.08
94	11,348.23
95	8,975.66
96	6,931.56
97	5,218.26
98	3,823.64
99	2,722.99
100	1,882.11
101	1,261.08
102	818.26
103	513.72
104	311.88
105	183.02
106	103.8
107	56.91
108	30.17
109	15.48
110	0

Source: T.D. 9974, the June 2023 final regulations that adopted Table 2010CM.

IRS §7520 Table F: Payout Adjustment Factors

Converts a unitrust's stated annual payout rate into an adjusted payout rate that accounts for monthly payments, at each §7520 rate from 0.2% to 14%.

§7520 Rate	Adjustment Factor
1.0%	0.995454
2.0%	0.990981
3.0%	0.986579
4.0%	0.982247
5.0%	0.977982
6.0%	0.973784
7.0%	0.969649
8.0%	0.965578
9.0%	0.961567
10.0%	0.957616
11.0%	0.953724
12.0%	0.949888
13.0%	0.946108
14.0%	0.942382
0.2%	0.999085
0.4%	0.998173
0.6%	0.997263
0.8%	0.996357
1.2%	0.994554
1.4%	0.993656
1.6%	0.992761
1.8%	0.991870
2.2%	0.990095
2.4%	0.989212
2.6%	0.988331
2.8%	0.987454
3.2%	0.985707
3.4%	0.984838
3.6%	0.983972
3.8%	0.983108
4.2%	0.981389
4.4%	0.980533
4.6%	0.979680
4.8%	0.978830
5.2%	0.977137
5.4%	0.976295
5.6%	0.975455
5.8%	0.974618
6.2%	0.972952
6.4%	0.972122
6.6%	0.971295
6.8%	0.970471
7.2%	0.968830
7.4%	0.968013
7.6%	0.967199
7.8%	0.966387
8.2%	0.964771
8.4%	0.963966
8.6%	0.963164
8.8%	0.962364
9.2%	0.960772
9.4%	0.959980
9.6%	0.959190
9.8%	0.958402
10.2%	0.956833
10.4%	0.956052
10.6%	0.955274
10.8%	0.954498
11.2%	0.952952
11.4%	0.952183
11.6%	0.951416
11.8%	0.950651
12.2%	0.949128
12.4%	0.948370
12.6%	0.947614
12.8%	0.946860
13.2%	0.945359
13.4%	0.944611
13.6%	0.943866
13.8%	0.943123

Source: IRS §7520 Frequency of Payments Adjustment (Table F).

Estimates only, not financial, tax, or legal advice. See our Terms and Privacy Policy.

Every CRUT or CRAT deduction traces back to a single number: the IRS remainder factor. This tool computes that factor directly from the same actuarial method the Charitable Remainder Uni-Trust Calculator uses, so you (or your advisor) can verify a deduction by hand or sanity-check a number from other software.

It's a reference tool, not an income projection. For the year-by-year comparison of a trust against selling an asset outright, use the Charitable Remainder Uni-Trust Calculator instead.

How does this calculator work?

Choose a trust category: Unitrust (CRUT), where the payout is a percent of the trust revalued each year, or Annuity Trust (CRAT), where it's a fixed dollar amount set once at funding. Then a trust type (one life, two lives, or a fixed term), the age(s) involved, the payout rate, and the IRS §7520 rate for the month of the gift.

For a unitrust, the payout rate is first adjusted for monthly payments (Table F), then run through a remainder factor built from IRS mortality Table 2010CM. For an annuity trust, the fixed payment is valued against a life or term-certain annuity factor instead, the same underlying math as IRS Tables S and B, and checked against the IRS's 5% probability-of-exhaustion test (Rev. Rul. 77-374), since a fixed annuity payment, unlike a unitrust's, can actually run the corpus dry.

For one-life unitrusts, the result is also cross-checked against the IRS's own precomputed Table U(1) factor at the same age and adjusted payout rate. The two should always match to the IRS's own published precision.

Worked example

A one-life CRUT for a 65-year-old, 6% payout rate, 5% §7520 rate.

Adjusted payout rate: ≈5.95%
Remainder factor: ≈0.43
Deductible percentage: ≈43% of the contribution
IRS Table U(1) cross-check: matches to 5 decimal places

How the numbers work

6% is first adjusted down slightly for monthly (rather than annual) payments using Table F at the 5% §7520 rate, giving the adjusted payout rate.

That adjusted rate and the beneficiary's age are run through the Table 2010CM-based remainder factor formula (the same one that produces IRS Table U(1)), giving the fraction of the contribution the IRS treats as passing to charity.

The deduction isn't a rough estimate: it's the exact IRS-prescribed factor, reproducible to five decimal places against the government's own published tables.

The same factors drive the year-by-year projections in the annuity-trust and charitable lead trust tools, and the life-contingent tables here underlie the site's charitable deduction figures.

Charitable Remainder Trust Factor Lookup glossary

Remainder Factor: The fraction of the contribution the IRS treats as passing to charity; this times the contribution is the deduction.
Adjusted Payout Rate: The stated payout rate adjusted for payment frequency (Table F), used to look up the remainder factor.
Table 2010CM: The current IRS unisex mortality table (effective 6/1/2023) behind all life-contingent remainder and annuity factors.
Table U(1): The IRS's own precomputed one-life unitrust remainder factors, by age and adjusted payout rate, used here as an independent cross-check.
5% Probability Test: An IRS test (Rev. Rul. 77-374) unique to annuity trusts: if there's a 5% or greater chance the fixed payments exhaust the trust before it ends, no deduction is allowed.

Charitable Remainder Trust Factor Lookup FAQs

Why does this exist separately from the Charitable Remainder Uni-Trust Calculator?+

This tool isolates just the actuarial factor, no income projection, tax rates, or growth assumptions, so it's faster to verify a single number or explore how age, payout rate, and the §7520 rate move the deduction.

Why is there a 5% probability test for annuity trusts but not unitrusts?+

A unitrust's payout is a percent of whatever the trust is worth, so it can never fully run out. An annuity trust pays a fixed dollar amount regardless of trust value, so if the payout rate is too high relative to the §7520 rate, the IRS requires proof there's less than a 5% chance the corpus is exhausted before the trust ends.

Does the Table U(1) cross-check work for two-life or term-certain trusts?+

Not directly. The IRS only publishes the full precomputed table for one-life unitrusts. Two-life and term-certain factors use the same underlying formula (verified separately against the IRS's Table R(2) and Table B worked examples), just without a full published table to display alongside them.