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Currency [0]/Explanatory TextG5Explanatory Text %0 K Followed Hyperlink D% 1Good;Good  a%2 Heading 1G Heading 1 I}%O3 Heading 2G Heading 2 I}%?4 Heading 3G Heading 3 I}%235 Heading 49 Heading 4 I}%6( Hyperlink7 Hyperlink 2= Hyperlink 2 f% 8InputuInput ̙ ??v% 9 Linked CellK Linked Cell }% :NeutralANeutral  e%3Normal % ;Noteb Note   <OutputwOutput  ???%????????? ???=$Percent >Title1Title I}% ?TotalMTotal %OO@ Warning Text? Warning Text %XTableStyleMedium9PivotStyleLight16`@Table 1  ;f^S AA@A@   7Table 1. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Tax Status and Size of Total Income, Filing Year 2009'[Money amounts in thousands of dollars]<Additional data information, including expanded definitions. Tax status, size of total incomeTotal income (less loss)IncomeTotal deductions DeductionsTaxable income [2]Estimated 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 feesOther deductions [1]"Allowable miscellaneous deductionsIncome distribution deductionEstate tax deduction ExemptionNumberAmountAll returns, totalLess than zero Zero income$1 under $1,000$1,000 under $10,000$10,000 under $100,000$100,000 under $1,000,000$1,000,000 or moreTaxable returns, total**Nontaxable returns, total[1] Other deductions not subject to the 2 percent floor, including bond premiums, casualty and theft losses, clean-fuel vehicle deductions, and net operating losses.E[2] Only values greater than zero were recorded for taxable income. [3] Tax liability amounts noted in this table are  settlement amounts, which include any changes made during processing or audit procedures. Therefore, these amounts may differ from the tax liability reported by the taxpayer on Form 1041.NOTES: "Number" shown in the heading for columns 1, 3, 5, etc. refer to the number of returns. Detail may not add to totals because of rounding.:SOURCE: IRS, Statistics of Income Division, October 2010.G** Data are combined to prevent disclosure of individual taxpayer data.7Scroll over selected items below for brief definitions.Total tax liability [3,4]$[4] Total tax liability may exceed taxable income because the latter category includes adding tax on lump-sum distributions (Schedule G Line 1b), alternative minimum tax (Line 1c), recapture taxes (line 5) and household employment taxes (line 6) to the base tax on taxable income (Line 1a). :5 7m7I899 7:;ccB  .`v0  dMbP?_*+%&?'?((\?)?M\\DCI0150CPSOI4\Jan4C odXXLetterDINU"L ASMTJHP LaserJet 4250 PCL 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of all reported deductions.< Bxx  6(p-XPP?2 4]4@(p-@ [ A/m;A b<cTaxable income is the amount that remains after total deductions are subtracted from gross income.< bxx  6p-XPP?5 7]4@p-`@ *vfurEogB ]<^Total tax liability is the amount of tax that an estate or trust is legally obligated to pay.< ]~~  <p-XPP?7 97]4@p-@ gf]4@q-A D<+H)s <Federal income tax withheld is a credit that can be claimed for federal income tax withheld on income received by an estate or trust.< ~~   <q-XPP?> ?P]4 @q-@B s F>C <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-XPP?@ A]4 @(r-B En$EFp  <Total prior payments are the amount of any prior payments made with Form 1041-ES, Estimated Income Tax for Estates and Trusts, plus the amount of any overpayment from the previous year.< ~~   <r-XPP? %]4 @r-C PhwF:!$  }<Interest income is equal to the estate or trust s share of all taxable interest income that was received during the tax year.< }~~   <r-XPP? v[]4 @r-`C tjj'I|'N <+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.< ~~   <(s-XPP? }  1n]4 @(s-C C> <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.< xx  6s-XPP? *  7]4@s- D ĕDI&0'6 q<rCapital gain (less loss) is the gain or loss that results from the sale of capital assets by the trust or estate.< q~~  <s-XPP?  ]4@s-D h5u-oC;, <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.< xx  6(t-XPP? 7]4@(t-D *zLk h<Farm income (less loss) is any income and expenses related to the estate or trust s operation of a farm.< h~~  <t-XPP? {[]4@t-@E j?jM.+ <Ordinary gain is equal to the ordinary gain or loss from the sale of property other than capital assets and also from involuntary conversions.< ~~  <t-XPP?h S 7]4@t-E bU|g@6s%s N<OOther income (less loss) is equal to income not listed elsewhere on Form 1041.< N~~  <(u-XPP?L 7n]4@(u-F zNC6YT <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-XPP?0 ![]4@u-`F @a b A )*( !"#$%&'(78   +,-./0123456TyK =Additional data information, including expanded definitions.yK http://www.irs.gov/taxstats/indtaxstats/article/0,,id=214819,00.htmlyX;H,]ą'cggD  Oh+'0HPdx  janewc00 cxmoul00Microsoft Excel@X;f@TLP@Bkl՜.+,D՜.+,X PX|  Internal Revenue Service Table 1'Table 1'!Print_Titles  Worksheets Named Ranges  8@ _PID_HLINKSAXEhttp://www.irs.gov/taxstats/indtaxstats/article/0,,id=214819,00.html F&Microsoft Office Excel 2003 WorksheetBiff8Excel.Sheet.89qCompObjr