List and show the amount of each liability not reportable on lines 51 through 54. Attach a separate statement if more space is needed.

Charitable remainder unitrusts must include any unitrust amounts applicable to prior periods that are unpaid but required to be paid as of the valuation date, since such amounts reduce the net FMV of the trust's assets. However, don't include any make-up amount for a NIMCRUT."

https://www.irs.gov/instructions/i5227