ࡱ> RQ  \pLisa Schreiber Ba==ixRents, royalties, partnerships, other estates and trusts, etc.Farm income (less loss)Ordinary gain (less loss)Total deductions Interest paid Taxes paidFiduciary fees"Charitable distributions deduction.Attorney, accountant, and return preparer fees"Allowable miscellaneous deductionsIncome distribution deductionEstate tax deduction ExemptionEstimated and applied payments1Estimated tax payments allocated to beneficiariesTax paid with extensionFederal income tax withheldOther paymentsTotal prior paymentsNumberAmountLess than zero$1,000 under $10,000$10,000 under $100,000$100,000 under $1,000,000$1,000,000 or moreAll returns, totalTaxable returns, totalNontaxable returns, totalIncome DeductionsOther income (less loss)** $0 under $100$100 under $1,000'[Money amounts in thousands of dollars]>Brief definitions are included as comments for column headers.<Additional data information, including expanded definitions. Tax status, size of total incomeTotal income (less loss)Taxable income [2]Total tax liability [3]Other deductions [1]Table 1. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Tax Status and Size of Total Income, Filing Year 2002 [4]** Data are combined to prevent disclosure of individual taxpayer data. However, the data are included in the appropriate totals.[1] Other deductions not subject to the 2 percent floor, including bond premiums, casualty and theft losses, clean-fuel vehicle deductions, and net operating losses.E[2] Only values greater than zero were recorded for taxable income. [3] Tax liability amounts noted in this table are  settlement amounts, which include any changes made during processing or audit procedures. Therefore, these amounts may differ from the tax liability reported by the taxpayer on Form 1041.[4] Value is less than $500NOTES: "Number" shown in the heading for columns 1, 3, 5, etc. refer to the number of returns. Detail may not add to totals because of rounding.8SOURCE: IRS, Statistics of Income Division, April 2010.: QI0cc6   )aJkN  dMbP?_*+%&?'?(?)?M\\SOI-FOUR\Jan? odLetter.HP LaserJet 4100 PCL 62gxe/DQ绳ok#6gpFPD!(ԻWfnIA @@ qMl$7w|yYEȬD,d~tA.(z  G,qx9 x]tx &)v . }%; [~/+GJ_$ds J'\.LNCJ~NOtdJQQExaoI36ATCjlz`lZlX"d??U} } 8$ } 9$ )999:999 9<9<9<9% 9 9 9 9 9999999999999999999 1/88888888 2'v999999999999999999999999999999999999999999999999999999998 )( ;)x28 D* @+@ C!$CCCCCCCCCCCCCCC @@ C",CCCCCCCCCCCCCCCCCCC( )@,*@ +@-,@ -@.@ /@0@ 1@2@ 3@4@ 5@6@ 7@8A E?? ?? ?? ??  ? ?  ? ?  ?? ?? ?# ??? ?? ? ? ? ? ? ? ? ? ?. ? !? "? #?$? %?&? '?((????????????????B8E 6 6 6 6 6 6 6 6  6  6  6  6  6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6  6 !6 "6 #6 $6 %6 &6 '6 (6 )6 *6 +6 ,6 -6 .6 /6 06 16 26 36 46 56 66 76 87&V'''''''' '"'$'&'('*','.'0'1'2'3'4'5'6'7'8'9':';'<'='>'?'@'@'A'A'B'B'C'C'D'D'E'E'F'F'G'G'H'H'I'I'J'J'K'K(L8 V 6XJfrnf S'@A(6A DAv-@@pAxTAÐ= V@ )AZf0NK@>>$&<FI^b@` A֏~~$.*7R +A(f@J@`@~@H}A @@y+ʲ8 V Hy A <@A8qAhA|@ * A x@ &@ i@  ~@ ^ AU@@@@@@0@0@@L@`@PhA@'T@@@ @!pt@@x> A`\@!!!z@@@PM@!r@!(@!(@T@@f@!o@!Z@@"pA8 %V 5Af@H@@s@@!i@#pq@@:@ :!`b@#@i!pp@ت@(@ (AAȜ@@@K@@p@@@g@@{@j@` A@A@@@!Pq@!p@cA ;@!{@!0@Ȯ@pQ@*@4A!d@@!@@ @F@!U@!r@@"?A8 &V wAHA A@xA@X@#Pw@ @ @!h@#@#`@@@@pAXAW@N@@ @ @2@J@_@@0@@@@@P7@0@!~@!@MA@8MA@ @`A@@ @@!@y@!@@@ @@!a@!8@ @@"@8 V D(AFV$&R"Am@@Ai@|@yA@y@ͻ@ X@@>@&1v6@@`AAȾA"@ @@lAr"A0@tA@@LAFof@@L(A A Aܷ+AAYA A Al@Ĩ@@&@@@!@!`v@A"F #8 V&+06#lTAn#A@@ A<4+A>@p@|@ 0AO+#@ȁALAX*AA8Z9AT@ AA*AxmAE4-@T>A AZ @@%AGA$ASrhAf0ARq@@@@A'@+@@@BA"{~8 Vp@~ڌ0@NAP@.+@8A+@~ @ .d@8@:@ X@w@S#@ AP@5@-A_@ڤF_@AC@(3@A02@RP@p@@Q@u@`@f@_BA!؃@@@T-A@ @!0z@@ @"8 V@ 6 @6!@.`!0r@AC@,@!a@ P@ B@,@7@W@6GM@v73@.A@g@3A@$:AȘ@,eA@,>!b@py@U@ȟ@@R@nS@&"!M@@ @!@@!U@b@ȷ@"I8 V+A28|$A&A*q3@8 A#A8Aw@,@@Aė6: @D<ADAO@@@@0; A! @!h@A0@,A`+AAYA1ATVA! d@!l@@@@@@!~@!p@A"A8 VhA0A A@@SA2p@T!.A(@@B@!@``@ADA0aSAD@p@AAjAP(A@@AA`I@ A@@ A^G@5@LA@@AqhAf A:U[!@x@ڤ@@Ay@@@!؈@@0 A"g8 V`@e.@^dt@@DGA8@O@`@5@^ƌ!@@@j@@!@L)A@~@TxA@%A@"A@zA@8A@A@A@@E@p@@f@f`@f@@A!\@7@{@A+\@+U@+|@+m@1@"$DA8 2@k#@nj@)!k@0@w@@!@V@ 7!@ ڤ@&D@ꌳ֤@&A[@)A@PA@AL@gAĦ@)Aܑ@wA @ʢ!a@ @@@@FR@nS@!1@7@Π@@A2 3+$ 4+$ 5+$ 6+$7@"RC8  VvΦ%l.A[ 96@Y@)A~PA` @@ < 00AjY! @/AAƼ= A> {@23\%AivAD@A8K*AJ@`O@YXAL@@$$x AE/AL@@@@@@$@$@$@ A0A8 Vk A n@AfAPAn@ ` A @@ (@ S@ 0D j@ &Q AT@#@`@@@@p@@@B@@]A`@F='E@@,@+MA+PzA+ @+Ȧ@3 AS@!!!!@n@ @!r@!(@!@@J@Ҡ@@!@m@!U@ @"@8 %5A@`@l@8@@!i@#q@@@@ !`b@#@i+p@+@+{@40EALA@@@@@j@̕@f@@n@2@ Aܲ@@@" #+$ $+$ %+$ &+$r'$A` @!e@!@!!@@ @! d@@!@@h@K@!@T@!`l@_@"@8 &Z@A @@{@@@u@@!@#t:@ @ !x@#u +$ +$ +$ +$f(A|A@@`Q@@@@ a@̰@D@P@@@0"@@@" #+$ $+$ %+$ &+$r'A@@@!@!!@ @!x@!`@!P@!@@@!8@!J@!.@@"`8@8 VAHA6HA^`F@.@A ~ O@/A@@&@ ӵ@@1@A @_@@=A AAA@P@A_ p@A`@h@$ Ab@Ѳ@A`Az@z@!!0@ A@@ԕ@F@@@!d@!V@0$@" A8 VAFPAA{@C@} A 5`@tߴ@@@@ H@2A@A[@$A`@ *A@@<AK Afl%@*]@(AA@@AЭ@@@!!@C@A@s@@@[@C@!0q@!pp@`@"LA8 V r@t^p@&>@l@@@@@AX@Y!@@ @ @1A r@YT@8 A@XAc@2A@3-A@ A@3!@ @@V!v@@@@@!o@ɶ@!!O@lA!@@@!o@@+@+@*@+F@+S@ @"A8D0-l(|rdhhhhhhhhhhhhhhhhh 9"9#9$9J%99&9'9(9 ,2 -@-:-Ġ@-t-@-66R.Q@-L@-0@-8-$@-^.I@/R. s@-@@.H@-[?-@-#.@-4A.0@-S@.@-w@.@-P-@-@.@-+A.{@-@-@-*c."@-|@-T@. @. @.1@...y@-pf@.D@-@.?@-»@2 35$ 45$ 55$ 65$ 7. {@0@8 "*1"******** #*2#******** $*3$******** %=4%******** &=5&******** '*6'******** (>7(33333333J(((((((    B XPP?r]4@O 2 E0R B<CTotal deductions are the aggregate sum of all reported deductions.<@B~~  <(XPP?+r, 3]4@(tO RD b<cTaxable income is the amount that remains after total deductions are subtracted from gross income.<b~~  <XPP?-r. 3]4@? sCA; ]<^Total tax liability is the amount of tax that an estate or trust is legally obligated to pay.<]&  B XPP?/r0]4@@  5H ~ <Estimated payments are estimated tax payment made with Form 1041-ES, Estimated Income Tax for Estates and Trusts. Applied payments are overpayment made on previous Forms 1041 that is applied to this year s tax.<-  BT XPP?1r2 f]4@TH: n<oCharitable distributions deductions are any part of the estate or trust that is paid for a charitable purpose.<n  B  XPP?`  w]4@  W ! GAP{π <Fees paid to attorneys, accountants and return preparers in exchange for their services performed on behalf of the trust are a deductible expense.<~~  < XPP?!`" U]4@ lW ӘRKcg Q<ROther deductions are equal to deductible items not listed elsewhere on Form 1041.<Q  B\  XPP?#`$ w]4@\ W |/E= =8 <Allowable miscellaneous deductions are expenses for the production or collection of income, including investment advisory fees and subscriptions to investment advisory publications.<r  B  XPP?%`& ]4@ Y Gr@4^A <An income distribution deduction is allowed for distributions to beneficiaries. The beneficiary pays income tax on his or her distributive share of income.<  B$ XPP?'`( ]4@$ Z UOg@ <The estate tax deduction is equal to the value of tax paid for estate or trust income that was previously included in a decedent s income.<&%~~  <XPP?)`* U]4@[ .IQpB+. q<rFiduciaries of trusts and estate may be entitled to a standard exemption whereby a portion of taxes are forgiven.< q~~  <XPP?r 3]4@e (OH04h q<rTotal income (less loss) (also known as total income) is the aggregate sum of all income from an estate or trust.<qLisa Schreiber Lisa Schreiber )Lisa Schreiber +Lisa Schreiber -Lisa Schreiber /Lisa Schreiber 1Lisa Schreiber 3Lisa Schreiber 5 Lisa Schreiber 7 Lisa Schreiber  Lisa Schreiber  Lisa Schreiber  Lisa Schreiber  Lisa Schreiber  Lisa Schreiber  Lisa Schreiber Lisa Schreiber Lisa Schreiber Lisa Schreiber Lisa Schreiber Lisa Schreiber Lisa Schreiber Lisa Schreiber !Lisa Schreiber #Lisa Schreiber %Lisa Schreiber 'Lisa Schreiber >@A  !"/01234()*+,-.   #$%&'(7856 7TyK =Additional data information, including expanded definitions.yK http://www.irs.gov/taxstats/indtaxstats/article/0,,id=214819,00.htmlyX;H,]ą'c Oh+'0@H\ t  SAS OutputLisa Schreiber@+Ş@GY@෡՜.+,D՜.+,HHP X`hp x ' 2002FY_Table1_022607$'2002FY_Table1_022607'!Print_Titles  Worksheets Named Ranges  8@ _PID_HLINKSAXEhttp://www.irs.gov/taxstats/indtaxstats/article/0,,id=214819,00.html  !"#$%&'()*+,-./0123456789:;<=>?@BCDEFGHJKLMNOPRoot Entry FWorkbookySummaryInformation(ADocumentSummaryInformation8I