ࡱ> rq  \pLisa Schreiber Ba==X:xCalibri1?Calibri14Calibri14Calibri1 Calibri1 Calibri1Calibri1Calibri1 Calibri1Arial1Arial1Arial1Arial1Calibri1Calibri1xArial1QArial1QTahoma1 Calibri1$Calibri1 Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) 0_);\(0\)                                                                       ff + ) , *      P  P         `            a>    !    x@ @ x@@ x @ |@ @ |@@  x  +|@  #|@  +|@  H  x  +|@  +|@  H #|@  +x@  #x@   x 7 +x@ 7 +|@ 7 #x@ 7 +|@7     L  X )X !X !a)X x@ @ x@ @ x@@ x@@ x @ x @ x@ @  20% - Accent1 20% - Accent2 20% - Accent3 20% - Accent4 20% - Accent5 20% - Accent6 40% - Accent1 40% - Accent2 40% - Accent3 40% - Accent4 40% - Accent5 40% - Accent6 60% - Accent1 60% - Accent2 60% - Accent3 60% - Accent4 60% - Accent5! 60% - Accent6 "Accent1 #Accent2 $Accent3 %Accent4 &Accent5 'Accent6(Bad) Calculation* Check Cell+,-./Explanatory Text0  1Good2 Heading 13 Heading 24 Heading 35 Heading 46 7Input8 Linked Cell 9Neutral :Note ;Output< =Title >Total? Warning Text`>Table 2  ;"ZR&&3 A@@   ;yTable 2. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Type of Entity, Filing Year 2008'[Money amounts in thousands of dollars]Type of entityNumber of returnsIncomeTotal deductions DeductionsEstimated and applied payments1Estimated tax payments allocated to beneficiariesTax paid with extensionFederal income tax withheldOther 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 fees"Allowable miscellaneous deductionsIncome distribution deductionEstate tax deduction Exemption Number [5]AmountNumber All returns Complex trust Simple trustGrantor trust [1]Decedent's estateQualified disability trustdChapter 7 bankruptcy estate Split-interest trustQualified funeral trustChapter 11 bankruptcy estatePooled income fundd 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.[5] Excludes 668,596 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.7NOTE: Detail may not add to totals because of rounding.>Brief definitions are included as comments for column headers.<Additional data information, including expanded definitions.Total income (less loss)Other deductions [2]Taxable income [3]Total tax liability [4]8SOURCE: IRS, Statistics of Income Division, April 2010.B !U(8: cc||cɖ}-} 00\);_(*}-} 00\);_(*}-} 00\);_(*}-} 00\);_(*}-} 00\);_(*}-} 00\);_(*}-} 00\);_(*}-} 00\);_(*}-} 00\);_(*}-}  00\);_(*}-}  00\);_(*}-}  00\);_(*}-}  00\);_(*}-}  00\);_(*}-} 00\);_(*}-} 00\);_(*}-}+ 00\);_(*}-}, 00\);_(*}-}- 00\);_(*}-}. 00\);_(*}-}: 00\);_(*}-}; 00\);_(*}A}1 00\);_(*;_(@_) }A}2 00\);_(*?;_(@_) }A}3 00\);_(*23;_(@_) }-}4 00\);_(*}A}0 a00\);_(*;_(@_) }A}( 00\);_(*;_(@_) }A}7 e00\);_(*;_(@_) }}5 ??v00\);_(*̙;_(@_)    }}9 ???00\);_(*;_(@_) ??? ??? ??? ???}}) }00\);_(*;_(@_)    }A}6 }00\);_(*;_(@_) }}* 00\);_(*;_(@_) ??? ??? ??? ???}-}= 00\);_(*}}8 00\);_(*;_(@_)    }-}/ 00\);_(*}U}< 00\);_(*;_(@_)  }A}" 00\);_(*;_(@_) }A} 00\);_(*ef;_(@_) }A} 00\);_(*L;_(@_) }A} 00\);_(*23;_(@_) }A}# 00\);_(*;_(@_) }A} 00\);_(*ef;_(@_) }A} 00\);_(*L;_(@_) }A} 00\);_(*23;_(@_) }A}$ 00\);_(*;_(@_) }A} 00\);_(*ef;_(@_) }A} 00\);_(*L;_(@_) }A} 00\);_(*23;_(@_) }A}% 00\);_(*;_(@_) }A} 00\);_(*ef;_(@_) }A} 00\);_(*L;_(@_) }A} 00\);_(*23;_(@_) }A}& 00\);_(*;_(@_) }A} 00\);_(*ef;_(@_) }A} 00\);_(*L;_(@_) }A}  00\);_(*23;_(@_) }A}' 00\);_(* ;_(@_) }A} 00\);_(*ef ;_(@_) }A} 00\);_(*L ;_(@_) }A}! 00\);_(*23 ;_(@_) M 20% - Accent1 ef %M" 20% - Accent2 ef %M& 20% - Accent3 ef %M* 20% - Accent4 ef %M. 20% - Accent5 ef %M2 20% - Accent6  ef %M 40% - Accent1 L %M# 40% - Accent2 L湸 %M' 40% - Accent3 L %M+ 40% - Accent4 L %M/ 40% - Accent5 L %M3 40% - Accent6  Lմ %M 60% - Accent1 23 %M$ 60% - Accent2 23ٗ %M( 60% - Accent3 23֚ %M, 60% - Accent4 23 %M0 60% - Accent5 23 %M4 60% - Accent6  23 %AAccent1 O %A!Accent2 PM %A%Accent3 Y %A)Accent4 d %A-Accent5 K %A1Accent6  F %9Bad  % Calculation  }%  Check Cell  %????????? ??? 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Z/ Z0 [1\ [2 Z3 ]:<:jnnnnnnnDT&%<(  ~  <H^XPP?? U]4@H^`;S pDO@#H`! ug q<rTotal income (less loss) (also known as total income) is the aggregate sum of all income from an estate or trust.<q  B^ XPP??3]4@^`1*&% Q<ROther deductions are equal to deductible items not listed elsewhere on Form 1041.<Q  BD^ XPP?$ %?f]4@D^ S ZAXeX <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?& '? w]4@^S c`E/C L` <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?( )? w]4@ ^`S 6PF1YEmÙ <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.<&%~~  <p^XPP?* +? D]4@p^HS ža@E^c q<rFiduciaries of trusts and estate may be entitled to a standard exemption whereby a portion of taxes are forgiven.< q  BԞ^ XPP? U ]4@Ԟ^S k#MX6C1'SX% |<}A complex trust is any trust that either retains income, makes charitable distributions, or distributes amounts from corpus.<G|   B8^ XPP? Uf]4@8^S )(D"Js <A trust may be a simple trust if all income must be distributed currently, the trust does not distribute amounts allocated to the corpus, and the trust does not make charitable distributions.<v@  B^ XPP? U ]4@^S &Ϊ"@ : g<hA grantor trust occurs when some or all powers or ownership benefits are retained by the trust grantor.<g@  Bx^ XPP? Uw]4@x^S nc:N̆ <[A decedent s estate is created at the time of death and contains all of the decedent s property at the time of death until they are allocated to creditors and beneficiaries.<%@   Blx^ XPP? Uf]4 @lx^0 S JI; p<qA qualified disability trust is a trust created to benefit individuals who are disabled and under the age of 65.<p@ ! Bx^ XPP?f*w]4!@x^"S {^3MiY?^ <A Chapter 7 bankruptcy estate contains all assets owned by an individual when they file for bankruptcy under Chapter 7 of the Bankruptcy Code, otherwise known as a liquidation bankruptcy.<@ " B4y^ XPP?U]4"@4y^x"S l#xLolTE\ <A split-interest trust (SIT) is an arrangement which has both charitable and noncharitable beneficiaries. The amount and timing of the distributions depends on the type of arrangement.<p@ # By^ XPP?fg]4#@y^`$S [/``@ ;n <A qualified funeral trust is created to hold and invest funds that will be used to pay for funeral or burial services for the beneficiary.<z@ $ By^ XPP?U6]4$@y^$S ljĕvE`b <A Chapter 11 bankruptcy estate contains all assets owned by an individual when they file for bankruptcy under Chapter 11 of the Bankruptcy Code, otherwise known as a reorganization bankruptcy.< % B`z^ XPP?UI]4%@`z^&S bHAGR4Ѹ <A pooled income fund (PIF) is a type of split-interest trust into which grantors to a charitable organization contribute their assets to a pool of donated assets and receive income payments for the remainder of the grantors lifetimes.<Q@Lisa SchreiberoLisa Schreibero*Lisa Schreibero,Lisa Schreibero.Lisa Schreibero0Lisa Schreibero2Lisa Schreibero4Lisa Schreibero6 Lisa Schreibero8 Lisa Schreibero Lisa Schreibero Lisa Schreibero Lisa Schreibero Lisa Schreibero Lisa SchreiberoLisa SchreiberoLisa SchreiberoLisa SchreiberoLisa SchreiberoLisa SchreiberoLisa SchreiberoLisa Schreibero Lisa Schreibero"Lisa Schreibero$Lisa Schreibero&Lisa Schreibero(Lisa Schreibero Lisa Schreibero Lisa Schreibero Lisa Schreibero Lisa Schreibero Lisa Schreibero!Lisa Schreibero"Lisa Schreibero#Lisa Schreibero$Lisa Schreibero%Lisa Schreibero><dA m    &'() !"#$%)6789*+,-./0123457TyK =Additional data information, including expanded definitions.yK http://www.irs.gov/taxstats/indtaxstats/article/0,,id=214819,00.htmlyX;H,]ą'cggD&<3R Oh+'0@H`x Lisa SchreiberLisa SchreiberMicrosoft Excel@)P@;G՜.+,D՜.+,X PX|  Internal Revenue Service' Table 2'Table 2'!Print_Titles  Worksheets Named Ranges  8@ _PID_HLINKSAXEhttp://www.irs.gov/taxstats/indtaxstats/article/0,,id=214819,00.html  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`bcdefghjklmnopRoot Entry FKRWorkbook3SummaryInformation(aDocumentSummaryInformation8i