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Currency [0]/Explanatory TextB5Explanatory Text  0Good6Good  a1 Heading 1B Heading 1 I}O2 Heading 2B Heading 2 I}?3 Heading 3B Heading 3 I}234 Heading 44 Heading 4 I}5( Hyperlink 6InputpInput ̙ ??v 7 Linked CellF Linked Cell } 8Neutral<Neutral  e3Normal % 9Noteb Note   :OutputrOutput  ???????????? ???;$Percent <Title1Title I}% =TotalHTotal OO> Warning Text: Warning Text XTableStyleMedium9PivotStyleLight16`-?Table 2  ;f^&&&S AA@A@  v >7NOTE: Detail may not add to totals because of rounding.[[1] The values of both taxable and nontaxable grantor trusts are included in this category.d Data are suppressed to prevent disclosure of individual taxpayer data. However, the data are included in the appropriate totals.dPooled income fundChapter 11 bankruptcy estateQualified funeral trustSplit-interest trustChapter 7 bankruptcy estate Qualified disability trustDecedent's estateGrantor trust [1] Simple trust Complex trust All returnsAmountNumber ExemptionEstate tax deductionIncome distribution deduction"Allowable miscellaneous deductions.Attorney, accountant, and return preparer fees"Charitable distributions deductionFiduciary fees Taxes paid Interest paidOther income (less loss)Ordinary gain (less loss)Farm income (less loss)>Rents, royalties, partnerships, other estates and trusts, etc.Capital gain (less loss)Business income (less loss)Ordinary dividendsInterest incomeTotal prior paymentsOther paymentsFederal income tax withheldTax paid with extension1Estimated tax payments allocated to beneficiariesEstimated and applied payments DeductionsTotal deductionsIncomeNumber of returnsType of entity<Additional data information, including expanded definitions.'[Money amounts in thousands of dollars]7Scroll over selected items below for brief definitions.[3] 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[4] Only values greater than zero were recorded for taxable income. [5] 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.Total income (less loss) [2]Other deductions [3]Taxable income [4]Total tax liability [5,6]yTable 2. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Type of Entity, Filing Year 2010[2] Excludes 667,369 returns with zero total income. Returns with zero total income may have amounts (and corresponding numbers of returns) for any of the items shown in columns 4 through 57. See Table 1 for data on these returns.:SOURCE: IRS, Statistics of Income Division, October 2011.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.%[6] Total tax liability may exceed taxable income because total tax liability 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). 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The amount and timing of the distributions depends on the type of arrangement.<P3b~~  <HXPP?]4@H@ h^\`@U'r <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.<P3b~~  <(IXPP?]4@(I egGښJK:|2iv p<qA qualified disability trust is a trust created to benefit individuals who are disabled and under the age of 65.<pP3b~~  <(GXPP?]4@(GJ YbHNL <[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.<P3b~~  <IXPP? U3]4@IJ B:tB^ߊ g<hA grantor trust occurs when some or all powers or ownership benefits are retained by the trust grantor.<gP3b~~   <IXPP? []4 @I@ R6AAc <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.<P3b~~   <(JXPP? 3]4 @(J rc>COZÄ |<}A complex trust is any trust that either retains income, makes charitable distributions, or distributes amounts from corpus.<|P3bxx   6JXPP?;<f 3]4 @J ^r6M{ q<rFiduciaries of trusts and estate may be entitled to a standard exemption whereby a portion of taxes are forgiven.<qP3b~~   <JXPP?:,; f]4 @J` XnOЌf <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.<P3b~~   <(KXPP?793]4 @(K f C"28 <An income distribution deduction is allowed for distributions to beneficiaries. The beneficiary pays income tax on his or her distributive share of income.<P3b~~  <KXPP?46D]4@K` >6fB:\D{ <Allowable miscellaneous deductions are expenses for the production or collection of income, including investment advisory fees and subscriptions to investment advisory publications.<P3bxx  6KXPP?13 3]4@K B2@&@J Q<ROther deductions are equal to deductible items not listed elsewhere on Form 1041.<QP3b~~  <(LXPP?.0U]4@(L  l(LNy@q <Fees paid to attorneys, accountants and return preparers in exchange for their services performed on behalf of the trust are a deductible expense.<P3bxx  6LXPP?+$- 3]4@L OEf6@D W n<oCharitable distributions deductions are any part of the estate or trust that is paid for a charitable purpose.<nP3b~~  <LXPP?(U*r U]4@L q PM Ẅʉ <Fiduciary fees are the deductible fees paid or incurred to the fiduciary for administering the estate or trust during the tax year.<P3b~~  <(MXPP?"$f]4@(M@ Ϳ|\)/Joi <Interest paid is the amount of interest (subject to limitations) paid by the estate or trust on amounts borrowed by the estate or trust.<P3b~~  <MXPP?Gd 3]4@M HOWC$ N<OOther income (less loss) is equal to income not listed elsewhere on Form 1041.<NP3b~~  <MXPP?+G U]4@M *z{E}$ <Ordinary gain is equal to the ordinary gain or loss from the sale of property other than capital assets and also from involuntary conversions.<P3bxx  6(NXPP?+ 3]4@(N` 6Iv@21+ h<Farm income (less loss) is any income and expenses related to the estate or trust s operation of a farm.<hP3b~~  <NXPP?U:f]4@N YOڲϵ>S <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.<P3bxx  6NXPP?9U 3]4@N  x fzLPS$ q<rCapital gain (less loss) is the gain or loss that results from the sale of capital assets by the trust or estate.<qP3b~~  <(OXPP? 19 f]4@(O ^&Ei1Us <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.<P3b~~  <OXPP?   U]4@O xI~o <+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.<P3b~~  <OXPP?  "]4@O@ r[G@* }<Interest income is equal to the estate or trust s share of all taxable interest income that was received during the tax year.<}P3b~~  <(XPP?G~H]4@( rD@En <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.<P3b~~  <XPP?EF]4@ /"ҠJI|' <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.<P3b~~  <ЀXPP?DEH]4@Ѐ` 7=a8b@CcM` <Federal income tax withheld is a credit that can be claimed for federal income tax withheld on income received by an estate or trust.<P3b~~  <(XPP?CCw]4@( K&?~FzA <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.<P3b~~   <XPP?A=B]4 @  XiRvM4ʽS <Estimated tax payments allocated to beneficiaries are any portion of the estimated tax treated as a payment of estimated tax made by beneficiaries.<P3b~~ ! <ЁXPP?@m@]4!@Ё EO V5ʘ <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.<P3bxx " 6(XPP?>?f]4"@( j.F@ܺ7?j ]<^Total tax liability is the amount of tax that an estate or trust is legally obligated to pay.<]P3bxx # 6XPP?=>7f]4#@@ rdH;i)1 b<cTaxable income is the amount that remains after total deductions are subtracted from gross income.<bP3b~~ $ <ЂXPP?d! D]4$@Ђ vC`8T B<CTotal deductions are the aggregate sum of all reported deductions.<BP3bxx % 6(XPP?Nf]4%@( ⑛>CKL% q<rTotal income (less loss) (also known as total income) is the aggregate sum of all income from an estate or trust.<qP3b%Lisa Schreiber $Lisa Schreiber *#Lisa Schreiber ,"Lisa Schreiber .!Lisa Schreiber 0 Lisa Schreiber 2Lisa Schreiber 4Lisa Schreiber 6Lisa Schreiber 8Lisa 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  Lisa Schreiber  Lisa Schreiber  Lisa Schreiber  Lisa Schreiber Lisa Schreiber Lisa Schreiber Lisa Schreiber Lisa Schreiber Lisa Schreiber Lisa Schreiber >@da b A m 6789   45)*+,-./0123() !"#$%&'TyK =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 bgraub00Microsoft Excel@x|m@:MP@ŭC՜.+,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 F&Microsoft Office Excel 2003 WorksheetBiff8Excel.Sheet.89qCompObjr