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Warning Text`">Table 4 - Filing Year 2004  ;"ZR3 A@@  u :Type of entityNumber of returnsNumberAmount Complex trust Simple trustDecedent's estateBankruptcy estateSplit-interest trustQualified funeral trustQualified disability trustPooled income fundIncomeOrdinary dividendsAll returns, total>Rents, royalties, partnerships, other estates and trusts, etc.Total deductions Deductions Interest paid Taxes paidFiduciary fees.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 paymentsdd Data are suppressed to prevent disclosure of individual taxpayer data. However, the data are included in the appropriate totals.[[1] The values of both taxable and nontaxable grantor trusts are included in this category.[2] 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[3] Only values greater than zero were recorded for taxable income. [4] 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 1041.7NOTE: Detail may not add to totals because of rounding.[5] Excludes returns with zero gross income. Returns with zero gross income may have amounts (and corresponding numbers of returns) for any of the items shown in columns 4 through 59. See Table 1 for data on these returns. Number [5]Other deductions [2]Taxable income [3]Total tax liability [4]'[Money amounts in thousands of dollars]>Brief definitions are included as comments for column headers.<Additional data information, including expanded definitions.Total income (less loss)Interest incomeBusiness income (less loss)Capital gain (less loss)Farm income (less loss)Ordinary gain (less loss)Other income (less loss)"Charitable distributions deductionGrantor trust [1]8SOURCE: IRS, Statistics of Income Division, April 2010.yTable 2. 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Applied payments are overpayment made on previous Forms 1041 that is applied to this year s tax.<-  BK XPP?2`3 D]4@KS ~! 6?Jִ&v@ <Estimated tax payments allocated to beneficiaries are any portion of the estimated tax treated as a payment of estimated tax made by beneficiaries.<  BX XPP?4`5 ]4@XHS !a}Cg%m <Tax paid with extension is the amount of tax paid at the time of filing Form 7004, Application for Automatic Extension of Time to ob.<uL"  BH XPP?6`7 w]4@HS l=yEa.tQ <Federal income tax withheld is a credit that can be claimed for federal income tax withheld on income received by an estate or trust.<{   B& XPP?8`9 ]4 @&S  Mf>Bv Cd <Other payments are equal to the sum of the credit for tax paid on undistributed capital gains and the credit for federal tax on fuels.<r   B XPP?:`<3]4 @S +b`:L*HL <Total prior payments are the amount of any prior payments made with Form 1041-ES, Estimated Income Tax for Estates and Trusts, plus the amount of any overpayment from the previous year.<   B  XPP?` ]4 @ S o{J44 }<Interest income is equal to the estate or trust s share of all taxable interest income that was received during the tax year.< J}!   B  XPP?`  ]4 @ PS #)VNmQG  <+Ordinary dividends are a result of the trust or estates investment in a corporation and are paid out of the earnings and profits of the corporation.<   B( XPP? `  ]4 @(S t3E* <Business income (less loss) is the sum of all income and expenses which are the result of a business operated by the trust or estate.<~~  <$XPP? `  3]4@$ S 9Gͤ( q<rCapital gain (less loss) is the gain or loss that results from the sale of capital assets by the trust or estate.<q    B XPP?` "]4@S O=/z <Rents, royalties, partnerships, other estates and trusts, etc. is the trust s or estate s share of income or losses from rents, royalties, partnerships, S corporations, other estates and trusts and REMICs.< ~~  <XPP?` 3]4@S cOTZ҃ h<Farm income (less loss) is any income and expenses related to the estate or trust s operation of a farm.<h   B Y XPP?` ]4@ YXS pTN=sR@ <Ordinary gain is equal to the ordinary gain or loss from the sale of property other than capital assets and also from involuntary conversions.<  Bԡ XPP?`]4@ԡS yӼͩ*IXj) N<OOther income (less loss) is equal to income not listed elsewhere on Form 1041.<|N  B` XPP?` ]4@`S kw@6)Ô <Interest paid is the amount of interest (subject to limitations) paid by the estate or trust on amounts borrowed by the estate or trust.<u  B` XPP?` ]4@`S a N@ <Fiduciary fees are the deductible fees paid or incurred to the fiduciary for administering the estate or trust during the tax year.<^~~  <XXPP?` 3]4@X0S sCC}ʅf n<oCharitable distributions deductions are any part of the estate or trust that is paid for a charitable purpose.<n  B$ XPP? `! ]4@$S i~D45S <Fees paid to attorneys, accountants and return preparers in exchange for their services performed on behalf of the trust are a deductible expense.<~~  <8XPP?"`# 3]4@8S PXН~/@)[ Q<ROther deductions are equal to deductible items not listed elsewhere on Form 1041.<Q  B̬ XPP?$`% U]4@̬hS %pro=NE^D| <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@(S LH0g@V <An income distribution deduction is allowed for distributions to beneficiaries. The beneficiary pays income tax on his or her distributive share of income.<  BP XPP?(`) ]4@P8S R1+x>E'  <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.<&%~~  <TXPP?*`+ 3]4@TS 'G`F +r q<rFiduciaries of trusts and estate may be entitled to a standard exemption whereby a portion of taxes are forgiven.< qLisa SchreiberdLisa Schreiberd*Lisa Schreiberd,Lisa Schreiberd.Lisa Schreiberd0Lisa Schreiberd2Lisa Schreiberd4Lisa Schreiberd6 Lisa Schreiberd8 Lisa Schreiberd Lisa Schreiberd Lisa Schreiberd Lisa Schreiberd Lisa Schreiberd Lisa SchreiberdLisa SchreiberdLisa SchreiberdLisa SchreiberdLisa SchreiberdLisa SchreiberdLisa SchreiberdLisa Schreiberd Lisa Schreiberd"Lisa Schreiberd$Lisa Schreiberd&Lisa Schreiberd(Lisa Schreiberd>@A  "#$%&'()6789   ./012345)*+,- !7TyK =Additional data information, including expanded definitions.yK http://www.irs.gov/taxstats/indtaxstats/article/0,,id=214819,00.htmlyX;H,]ą'cggD&J Oh+'08@ X d p|Lisa Schreiber@X@IϞ@O՜.+,D՜.+,THP X`hp x ' Table 4 - Filing Year 2004*'Table 4 - Filing Year 2004'!Print_Titles  Worksheets Named Ranges  8@ _PID_HLINKSAXEhttp://www.irs.gov/taxstats/indtaxstats/article/0,,id=214819,00.html  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIKLMNOPQSTUVWXYRoot Entry FWorkbookpSummaryInformation(JDocumentSummaryInformation8R