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Warning Text` =2007RTF_Table1IDX:* );;"ZR83 A@@   7'[Money amounts in thousands of dollars]IncomeTotal deductions DeductionsTaxable income [2]Total tax liability [3]Estimated and applied payments1Estimated tax payments allocated to beneficiariesTax paid with extensionFederal income tax withheld#Federal telephone excise tax creditOther paymentsTotal prior paymentsInterest incomeOrdinary dividendsBusiness income (less loss)Capital gain (less loss)>Rents, royalties, partnerships, other estates and trusts, etc.Farm income (less loss)Ordinary gain (less loss)Other income (less loss) Interest paid Taxes paidFiduciary fees"Charitable distributions deduction.Attorney, accountant, and return preparer feesOther deductions [1]"Allowable miscellaneous deductionsIncome distribution deductionEstate tax deduction ExemptionNumberAmountLess than zero Zero income$1 under $1,000$1,000 under $10,000$10,000 under $100,000$100,000 under $1,000,000$1,000,000 or more[1] Other deductions not subject to the 2 percent floor, including bond premiums, casualty and theft losses, clean-fuel vehicle deductions, and net operating losses.E[2] Only values greater than zero were recorded for taxable income. [3] Tax liability amounts noted in this table are  settlement amounts, which include any changes made during processing or audit procedures. Therefore, these amounts may differ from the tax liability reported by the taxpayer on Form 1041.**** Data are combined to prevent disclosure of individual taxpayer data. However, the data are included in the appropriate totals.All returns, totalTaxable returns, totalNontaxable returns, total>Brief definitions are included as comments for column headers.<Additional data information, including expanded definitions.Total income (less loss)NOTES: "Number" shown in the heading for columns 1, 3, 5, etc. refer to the number of returns. Detail may not add to totals because of rounding.8SOURCE: IRS, Statistics of Income Division, April 2010.Table 1. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Tax Status and Size of Total Income, Filing Year 2007 Tax status, size of total income:t Kgjcc||x1}-}=  "0;@_)}A}2  "0;@_)[$ -}A}3  "0;@_)?[$ -}A}4  "0;@_)23[$ -}-}5  "0;@_)}A}1 a "0;@_)[$ -}A}(  "0;@_)[$ -}A}9 e "0;@_)[$ -}}7 ??v "0;@_)̙[$ -##0.  }}; ??? "0;@_)[$ -???##0.??? ??? ???}}) } "0;@_)[$ -##0.  }A}8 } "0;@_)[$ -}}*  "0;@_)[$ -???##0.??? ??? ???}-}?  "0;@_)}x}: "0;@_)[$???## ??? ???}-}/  "0;@_)}U}>  "0;@_)[$## }A}"  "0;@_)[$}A}  "0;@_)ef[$}A}  "0;@_)L[$}A}  "0;@_)23[$}A}#  "0;@_)[$}A}  "0;@_)ef[$}A}  "0;@_)L[$}A}  "0;@_)23[$}A}$  "0;@_)[$}A}  "0;@_)ef[$}A}  "0;@_)L[$}A}  "0;@_)23[$}A}%  "0;@_)[$}A}  "0;@_)ef[$}A}  "0;@_)L[$}A}  "0;@_)23[$}A}&  "0;@_)[$}A}  "0;@_)ef[$}A}  "0;@_)L[$}A}   "0;@_)23[$}A}'  "0;@_) [$}A}  "0;@_)ef [$}A}  "0;@_)L [$}A}!  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Applied payments are overpayment made on previous Forms 1041 that is applied to this year s tax.< - ! Bpjt XPP?$r&z ]4!@pjtDwS ֖2(I &w6 <Estimated tax payments allocated to beneficiaries are any portion of the estimated tax treated as a payment of estimated tax made by beneficiaries.<  " Bjt XPP?&r'd 3]4"@jtwS 6n myE6? : <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" # B8kt XPP?'r)N 3]4#@8ktyS |?OLp <Federal income tax withheld is a credit that can be claimed for federal income tax withheld on income received by an estate or trust.< { $ Bkt XPP?*r,! U]4$@ktyS 9_5C~u <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 % Blt XPP?,zr.D]4%@lt{S @v=WCL2 <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.<  & Bdlt XPP?`d ]4&@dlt4|S wҏAlmRՋ }<Interest income is equal to the estate or trust s share of all taxable interest income that was received during the tax year.<!J}! ' Blt XPP?`N ]4'@lt~S x V"^v Ki5I <+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,mt XPP?`8 "]4(@,mt|~S "Nnjݡ <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.< ~~ ) <mtXPP?` !]4)@mth-S |Bk q<rCapital gain (less loss) is the gain or loss that results from the sale of capital assets by the trust or estate.< q   * Bmt XPP? z` 3]4*@mt 1S ʹ9O!(žL <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.<  ~~ + <XntXPP? d` ]4+@Xnt2S &RpgI" !g h<Farm income (less loss) is any income and expenses related to the estate or trust s operation of a farm.< h  , Bnt XPP? N` ]4,@nt\S  O <Ordinary gain is equal to the ordinary gain or loss from the sale of property other than capital assets and also from involuntary conversions.<  - B ot XPP?8`]4-@ otdS WmCBg N<OOther income (less loss) is equal to income not listed elsewhere on Form 1041.< |N . Bot XPP? ` "]4.@otlS DFu LkL:y <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 / Bot XPP?`o ]4/@ottS  H Fd\ <Fiduciary fees are the deductible fees paid or incurred to the fiduciary for administering the estate or trust during the tax year.< ^~~ 0 <LptXPP?`Y]40@Lpt|S ]@d 6z n<oCharitable distributions deductions are any part of the estate or trust that is paid for a charitable purpose.< n 1 Bpt XPP?`C ]41@pt|S 4cA\ <Fees paid to attorneys, accountants and return preparers in exchange for their services performed on behalf of the trust are a deductible expense.< ~~ 2 <qtXPP?`-]42@qtS zSvUG7iC Q<ROther deductions are equal to deductible items not listed elsewhere on Form 1041.< Q 3 Bxqt XPP?` ]43@xqtS N #K[B @ <Allowable miscellaneous deductions are expenses for the production or collection of income, including investment advisory fees and subscriptions to investment advisory publications.< r 4 Bqt XPP?o` "]44@qtS 閞Fp ,H <An income distribution deduction is allowed for distributions to beneficiaries. The beneficiary pays income tax on his or her distributive share of income.<  5 B@rt XPP?Y` "]45@@rtS 93B2_5 <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.< &%~~ 6 <rtXPP?C` ]46@rtS 9cGEQ q<rFiduciaries of trusts and estate may be entitled to a standard exemption whereby a portion of taxes are forgiven.< q~~ 7 <tXPP?r8]47@tHiS fFoB}8S3 q<rTotal income (less loss) (also known as total income) is the aggregate sum of all income from an estate or trust.< q7Lisa Schreiber Lisa Schreiber )Lisa Schreiber +Lisa Schreiber - Lisa Schreiber /!Lisa Schreiber 1"Lisa Schreiber 3#Lisa Schreiber 7$Lisa Schreiber 9%Lisa Schreiber &Lisa Schreiber 'Lisa Schreiber (Lisa Schreiber  )Lisa Schreiber  *Lisa Schreiber  +Lisa Schreiber ,Lisa Schreiber -Lisa Schreiber .Lisa Schreiber /Lisa Schreiber 0Lisa Schreiber 1Lisa Schreiber 2Lisa Schreiber !3Lisa Schreiber #4Lisa Schreiber %5Lisa Schreiber '6Lisa Schreiber >@A  !"78()*+,-. 9:   #$%&'(56/012347TyK =Additional data information, including expanded definitions.yK http://www.irs.gov/taxstats/indtaxstats/article/0,,id=214819,00.htmlyX;H,]ą'cggD&r Oh+'0HPdp  SAS OutputLisa Schreiber@5@2Z@eK՜.+,D՜.+,h$ PXd lt| ' 2007RTF_Table1'2007RTF_Table1'!IDX'2007RTF_Table1'!Print_Titles  Worksheets Named Ranges  8@ _PID_HLINKSAXEhttp://www.irs.gov/taxstats/indtaxstats/article/0,,id=214819,00.html  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSUVWXYZ[]^_`abcRoot Entry FWorkbookSummaryInformation(TDocumentSummaryInformation8\