ࡱ> fi  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdehRoot Entry Fp˘gWorkbookSummaryInformation(DocumentSummaryInformation8| \pcxmoul00 Ba== G\g28X@"1bCalibri1bArial1bArial1bArial1bArial1bArial1bArial1bArial1 bCalibri1 bArial1xbArial1QbArial1QbTahoma1bArial1bCalibri1h8bCambria1,8bCalibri18bCalibri18bCalibri1bCalibri1bCalibri1<bCalibri1>bCalibri1?bCalibri14bCalibri14bCalibri1 bCalibri1 bCalibri1bCalibri1bCalibri1 bCalibri1bCalibri18bCalibri1bCalibri1bCalibri"$"#,##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  a x@ @  |@ @  |@ @   x@   x@  +|@  +|@   x@ 7  +|@ 7  +|@ 7    X  X  X x@ @  x@ @       !   +|@  #|@  +|@  " H # H +x@  +x@ 7     #X   #\ x@ @  x@ @  x@ @  x@ @  x@ @  x@ @  x@ @  ||j?ڃ(}-} 00\);_(*}-} 00\);_(*}-} 00\);_(*}-} 00\);_(*}-} 00\);_(*}-} 00\);_(*}-} 00\);_(*}-} 00\);_(*}-} 00\);_(*}-}  00\);_(*}-}  00\);_(*}-}  00\);_(*}-}  00\);_(*}-}  00\);_(*}-} 00\);_(*}-} 00\);_(*}A} 00\);_(*ef;_(@_) }A} 00\);_(*ef;_(@_) }A} 00\);_(*ef;_(@_) }A} 00\);_(*ef;_(@_) }A} 00\);_(*ef;_(@_) }A} 00\);_(*ef ;_(@_) }A} 00\);_(*L;_(@_) }A} 00\);_(*L;_(@_) }A} 00\);_(*L;_(@_) }A} 00\);_(*L;_(@_) }A} 00\);_(*L;_(@_) }A} 00\);_(*L ;_(@_) }A} 00\);_(*23;_(@_) }A} 00\);_(*23;_(@_) }A} 00\);_(*23;_(@_) }A} 00\);_(*23;_(@_) }A}  00\);_(*23;_(@_) }A}! 00\);_(*23 ;_(@_) }A}" 00\);_(*;_(@_) }A}# 00\);_(*;_(@_) }A}$ 00\);_(*;_(@_) }A}% 00\);_(*;_(@_) }A}& 00\);_(*;_(@_) }A}' 00\);_(* ;_(@_) }A}( 00\);_(*;_(@_) }}) }00\);_(*;_(@_)    }}* 00\);_(*;_(@_) ??? ??? ??? ???}-}/ 00\);_(*}-}0 D00\);_(*}A}1 a00\);_(*;_(@_) }A}2 00\);_(*;_(@_) }A}3 00\);_(*?;_(@_) }A}4 00\);_(*23;_(@_) }-}5 00\);_(*}-}7 f00\);_(*}}8 ??v00\);_(*̙;_(@_)    }A}9 }00\);_(*;_(@_) }A}: e00\);_(*;_(@_) }}; 00\);_(*;_(@_)    }}< ???00\);_(*;_(@_) ??? ??? ??? ???}-}> 00\);_(*}U}? 00\);_(*;_(@_)  }-}@ 00\);_(*}-}+ 00\);_(*}-}, 00\);_(*}-}- 00\);_(*}-}. 00\);_(*}-}= 00\);_(* 20% - Accent1M 20% - Accent1 ef % 20% - Accent2M" 20% - Accent2 ef % 20% - Accent3M& 20% - Accent3 ef % 20% - Accent4M* 20% - Accent4 ef % 20% - Accent5M. 20% - Accent5 ef % 20% - Accent6M2 20% - Accent6  ef % 40% - Accent1M 40% - Accent1 L % 40% - Accent2M# 40% - Accent2 L湸 % 40% - Accent3M' 40% - Accent3 L % 40% - Accent4M+ 40% - Accent4 L % 40% - Accent5M/ 40% - Accent5 L % 40% - Accent6M3 40% - Accent6  Lմ % 60% - Accent1M 60% - Accent1 23 % 60% - Accent2M$ 60% - Accent2 23ٗ % 60% - Accent3M( 60% - Accent3 23֚ % 60% - Accent4M, 60% - Accent4 23 % 60% - Accent5M0 60% - Accent5 23 %! 60% - Accent6M4 60% - Accent6  23 % "Accent1AAccent1 O % #Accent2A!Accent2 PM % $Accent3A%Accent3 Y % %Accent4A)Accent4 d % &Accent5A-Accent5 K % 'Accent6A1Accent6  F %(Bad9Bad  %) Calculation Calculation  }% * Check Cell Check Cell  %????????? ???+ Comma,( Comma [0]-&Currency.. Currency [0]/Explanatory TextG5Explanatory Text %0 K Followed Hyperlink D% 1Good;Good  a%2 Heading 1G Heading 1 I}%O3 Heading 2G Heading 2 I}%?4 Heading 3G Heading 3 I}%235 Heading 49 Heading 4 I}%6( Hyperlink7 Hyperlink 2= Hyperlink 2 f% 8InputuInput ̙ ??v% 9 Linked CellK Linked Cell }% :NeutralANeutral  e%3Normal % ;Noteb Note   <OutputwOutput  ???%????????? ???=$Percent >Title1Title I}% ?TotalMTotal %OO@ Warning Text? Warning Text %XTableStyleMedium9PivotStyleLight16`A10fd02  ;~8&&&S AA@A@   ;'[Money amounts in thousands of dollars]<Additional data information, including expanded definitions.IncomeTotal 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 ExemptionNumberAmount7Scroll over selected items below for brief definitions.Type of entityNumber of returnsTotal income (less loss) [2]Taxable income [4]Total tax liability [5,6]Other deductions [3] All returns Complex trust Simple trustGrantor trust [1]Decedent's estateQualified disability trustChapter 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.[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 1041.7NOTE: Detail may not add to totals because of rounding.[2] Excludes 679,120 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.yTable 2. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Type of Entity, Filing Year 2011:SOURCE: IRS, Statistics of Income Division, October 2012.d [6] Total tax liability may exceed taxable income because the former item 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). B5 6 j7?8996u:?W ccB  cu  dMbP?_*+%&?'?(?)?M \\DCI0150BPSOI08\BolinC odXXLetterDINU" ǐ$I SMTJ HP Color LaserJet 5550 PCL 5cInputBinFORMSOURCERESDLLUniresDLLHPDocUISUITrueHPJobAccWoPinTrueHPColorSmart_ColorOptions_EdgeControlNormalHPPngPassthroughTrueResolution600dpiOrientationPORTRAITHPOrientRotate180FalseDuplexVERTICALESPRITSupportedTruePaperSizeLETTERHPPaperSizeDuplexConstraints8_5X13MediaTypeAutoCollateONColorMode24bppTextAsBlackFalseTTAsBitmapsSettingTTModeOutlineGraphicsModeHPGL2MODEHPPrintInGrayScaleFalseHPPaperSizeALMConstraintsENV_10AlternateLetterHeadFalseHPNUseDiffFirstPageChoiceTRUEHPPageExceptionsobhpcPE6deHPPageExceptionsInterfaceShowPageExceptionsHPPageExceptionsCoverInsertionPrintQualityGroupPQGroup_1HPColorModeCOLOR_MODEHPPDLTypePDL_PCL5HPMaxResolutionPDM_600DPIHPColorSmartAutomaticHPColorSmart_Text_NeutralGraysBlackOnlyHPColorSmart_Text_HalftoneDetailHPColorSmart_Text_RGBColorDefault(sRGB)HPColorSmart_Graphics_NeutralGraysBlackOnlyHPColorSmart_Graphics_HalftoneDetailHPColorSmart_Graphics_RGBColorDefault(sRGB)HPColorSmart_Photo_NeutralGrays4-ColorHPColorSmart_Photo_HalftoneDetailHPColorSmart_Photo_RGBColorDefault(sRGB)HPPJLEncodingUTF8HPJobAccountingHPJOBACCT_JOBACNT_COLORAUTHHPBornOnDateHPBODHPXMLobUsedhpc55505.xmlHPDuplicateJobNameOverrideSWFWHPEnableRAWSpoolingTrueHPConsumerCustomPaperTrueHPFontInstallerTRUEHPSmartDuplexSinglePageJobTrueHPSmartDuplexOddPageJobTrueHPPrintOnBothSidesManuallyFalseHPManualDuplexDialogItemsInstructionID_01_FACEDOWN-NOROTATEHPManualFeedOrientationFACEUPHPOutputBinOrientationFACEDOWNHPManualDuplexDialogModelModelessHPManualDuplexPageOrderEvenPagesFirstHPMapManualFeedToTray1TruePSAlignmentobhpcLS6dePSServices_DeviceandSuppliesStatusTRUEPSServices_PrintcolorusagejoblogTRUEHPSmartHub_OnlinediagnostictoolsTRUEHPSmartHub_SupportandtroubleshootingTRUEHPSmartHub_ProductmanualsTRUEHPSmartHub_CheckfordriverupdatesTRUEHPSmartHub_ColorprintingaccessusageTRUEHPSmartHub_OrdersuppliesTRUEHPSmartHubInet_SID_263_BID_276_HID_265PSServicesOptionPrnStat_SID_242_BID_270_HID_15521HPDocPropResourceDatahpchl6de.cabJRConstraintsJRCHDPartialJRCmdCallbackJRJRHDInstalledJRHDOffJRHDNotInstalledJRHDOffIUPHxk@ǿSP]7Ԋ%q-tA=Hʶ)- Rx?ҿ~'f$6Cݵ7 y7?=7{ r(W,󬨵eMZE5ZBahxͬTE>cߢLl+]]]ugS8+igSجkx'_Z Ԥڴ1mD%WQF;kT15g߹A/AFdEɜBMguSS*JWOUa헗魳;W6?y̬kAAAt<r"dXX333333?333333?&<3U} \} I \} I \} m \} I \} I \} I \} I \}  I \} I \} I \} I \} I \} I \} $I \} %%I \} &*I \} ++I \} ,,I \} --I \} ..I \} //I \} 08I \} 99I \} :m\::(S:S:A:A:U :V:V:V:W :[ : : : ::::::::`:J`:9`:`:J`:`:`:J`:J` R7 T O B e c c!c g$ggggggggggggggg cc g,ggggggggggggggggggg) *c"+c ,c#-c .c/c 0c1c 2c3c 4c5c 6c 7c 8c 9hfddd d d d d d  d  d d  d d dd dd d ddd dd dd dd dd dd  d$!d "d#d $d%d &d'd (d()ddddddddddddddddi9 fd P P P P P P P  P  P  P  P  P P P P P P P P P P P P P P P P P P P  P !P "P #P $P %P &P 'P (P )P *P +P ,P -P .P /P 0P 1P 2P 3P 4P 5P 6P 7P 8P 9QC\DDDDDDDD D"D$D&D(D*D,D.D0D1D2D3D4D5D6D7D8D9D:D;DD?D@D@DADADBDBDCDCDDDDDEDEDFDFDGDGDHDHDIDIDJDJDKDKDLEL9 F%\ XXRLXR8XvE^XHXcXJX@X3 AX>`XJX\AX2X@X(h AX@Y 'XAXҨXj“XZ{XxAXz6X#AXAXV'Xb X@X XJQXڟX8AXvXDAXXVnEXqo Xک@X@Xn X"X %AXAX_H@HAH@HNnH@H@$@H[AH(AH@HsH@Hz@Hy@H@)AHr@H@H@HZAH@@HAH@H@H)@IdL+A9 G*\HI@H@H9@H_@H@Hb@H @HH@H2H@H@Hh@H@H>@H@S@HR@H`l@H@H-@H_@H0@H@t@H@@Hf@H@H@H@Hh@H0@H+@H@H6@H>@H@H@H*@H@H?@Hl@H@H@H(@H @H@H$@H,@H{@HHH]@H$@Hs@Hh@H(@H?H̗@Ix@9 G+H@]@\@HHS@H@H@H0@H4@H@~@H:@H?@H(@H@PH@HXH@HHA@HzH^@H@HHH(@HE@H&@H@P@ H9 H96H9@Hv@HH@HD@H @HJ@H$@H|@% &H9 'H9r(HU@H `@HW@Hg@H@@H@HP@H@@HHHP@H@@HS@H@H1@HH@Hj@I@9 G,\H@H@HPHޯ@H1AHA@H|!AH&@H@Hγ@HAH@H` @H&@H2Ht@H@Hl@H[@H@H.SH@H{@HX@Hw@Hԣ@H1@Hޯ@H~=H@H@H@H @H@H 4@H@H@5AH@H@c@H@H@HX@Ht^AH@@H@H؇@H@H*@HQ@Hb@H@HV@H`}@H(@HP@H@I@9 G-\H¥@H@HAH@H@H@H@HHH@H@@HHHHHHHX@H@H@H@HHHȋ@Hظ@Hʠ@H@HHH@@HL@H@H@Hz@Hd@H2@HX@H@H@H@H@H@HLAHL@H@HHHHHHHHH}@HW@H@IW@9 G.T]@]?@H{@H0@H=@H@H @H@H?H"@H`@H(@HY@ H9 H9 H9 H9H*@H@H3@HN@ H9 H9H@H<@H@H[@ H9 H9H$@Hp@H@H<@! "H9 #H9N$H@H$@HHHHH5@H @Hg@H @HV@H@/ 0H9 1H9 2H9 3H9*4H_@Ht@H6@H9@Hj@IӼ@9 J/T^|@^{@K@Ko@K@Kw@KѶ@KKKpu@K0s@K @K5@ K9 K9 K9 K9KH@KP@K{@K4@ K9 K9K3@K @Kp@K@ K9 K9K`d@Ka@K@@Ka@! "K9 #K9$K`w@K@% &K9 'K96(Kpw@KZ@KA@KS@K:@K|@K"@K`w@/ 0K9 1K9 2K9 3K9*4KKKKK$@L @9 _0 _1 a6 _2 _3 a4b N:b _5 M8>L0jnnnnnnnn*v&%^(  x  6XPP?Nf]4@ OHLó$zo q<rTotal income (less loss) (also known as total income) is the aggregate sum of all income from an estate or trust.< q~~  <(XPP?d! D]4@( *3)D2F7 B<CTotal deductions are the aggregate sum of all reported deductions.< Bxx  6(XPP?=>7f]4@(@ &Fո@Q< b<cTaxable income is the amount that remains after total deductions are subtracted from gross income.< bxx  6XPP?>?f]4@  +N0cZ ]<^Total tax liability is the amount of tax that an estate or trust is legally obligated to pay.< ]~~  <PXPP?@m@]4@P@ 6ԮFK{{ <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.< ~~  <XPP?A=B]4@ *n=bK0`R <Estimated tax payments allocated to beneficiaries are any portion of the estimated tax treated as a payment of estimated tax made by beneficiaries.< ~~  <PXPP?CCw]4@P` vváNX <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.< ~~  <XPP?DEH]4@ @Ё朌NVEM4 <Federal income tax withheld is a credit that can be claimed for federal income tax withheld on income received by an estate or trust.< ~~   <PXPP?EF]4 @P 5ca-@{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.< ~~   <XPP?G~H]4 @@ c жXAbK`z <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.< ~~   <(XPP?  "]4 @( ڀ NGi9f{~ }<Interest income is equal to the estate or trust s share of all taxable interest income that was received during the tax year.< }~~   <XPP?   U]4 @ W @c-"S <+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.< ~~   <УXPP? 19 f]4 @У >NOĶCc <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  6(XPP?9U 3]4@( ! 犖E7Zz q<rCapital gain (less loss) is the gain or loss that results from the sale of capital assets by the trust or estate.< q~~  <XPP?U:f]4@" T&tF?Q <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  6ФXPP?+ 3]4@Ф# F+mOGQ8i h<Farm income (less loss) is any income and expenses related to the estate or trust s operation of a farm.< h~~  <(XPP?+G U]4@(P +#"Bv# <Ordinary gain is equal to the ordinary gain or loss from the sale of property other than capital assets and also from involuntary conversions.< ~~  <XPP?Gd 3]4@ Q DlTM[2m N<OOther income (less loss) is equal to income not listed elsewhere on Form 1041.< N~~  <ЦXPP?"$f]4@Ц@U 1!{[N7! <Interest paid is the amount of interest (subject to limitations) paid by the estate or trust on amounts borrowed by the estate or trust.< ~~  <XPP?(U*r U]4@`V sQMNuH <Fiduciary fees are the deductible fees paid or incurred to the fiduciary for administering the estate or trust during the tax year.< xx  6XPP?+$- 3]4@V Ĺ5'F n<oCharitable distributions deductions are any part of the estate or trust that is paid for a charitable purpose.< n~~  <(XPP?.0U]4@( W >18ǡփK+C&M3 |<}A complex trust is any trust that either retains income, makes charitable distributions, or distributes amounts from corpus.< |~~  <XPP? []4@ Z 2?2tN;-N  <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.< ~~  <XPP? U3]4@Z iwD%2] g<hA grantor trust occurs when some or all powers or ownership benefits are retained by the trust grantor.< g~~  <PXPP?]4@PZ &vmUC |:# <[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.< ~~   <ЯXPP?]4 @Я@[ C 1L} 5){ p<qA qualified disability trust is a trust created to benefit individuals who are disabled and under the age of 65.< p~~ ! <P%wXPP?]4!@P%w[ G+UGJW- <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.< ~~ " <)wXPP?]4"@)w\ _wAN/w  <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.< ~~ # <)wXPP?we]4#@)w`\ XuVB=v <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.< ~~ $ <*wXPP?]]4$@*w ] 6Ns մ <A Chapter 11 bankruptcy estate contains all assets owned by an individual when they file for bankruptcy under Chapter 11 of the Bankruptcy Code, otherwise known as a reorganization bankruptcy.< ~~ % <P+wXPP?Q]4%@P+w] gHCMl <A pooled income fund (PIF) is a type of split-interest trust into which grantors to a charitable organization contribute their assets to a pool of donated assets and receive income payments for the remainder of the grantors lifetimes.< Lisa SchreiberoLisa Schreibero*Lisa Schreibero,Lisa Schreibero.Lisa Schreibero0Lisa Schreibero2Lisa Schreibero4Lisa Schreibero6 Lisa Schreibero8 Lisa Schreibero Lisa Schreibero Lisa Schreibero Lisa Schreibero Lisa Schreibero Lisa SchreiberoLisa SchreiberoLisa SchreiberoLisa SchreiberoLisa SchreiberoLisa SchreiberoLisa SchreiberoLisa Schreibero Lisa Schreibero"Lisa Schreibero$Lisa Schreibero&Lisa Schreibero(Lisa Schreibero Lisa Schreibero Lisa Schreibero Lisa Schreibero Lisa Schreibero Lisa Schreibero!Lisa Schreibero"Lisa Schreibero#Lisa Schreibero$Lisa Schreibero%Lisa Schreibero>@sa b A m 6789   *+,-./012345)() !"#$%&'lyK =Additional data information, including expanded definitions.yK http://www.irs.gov/uac/SOI-Tax-Stats---Income-from-Trusts-and-Estates-StatisticsyX;H,]ą'cggD  Oh+'0HPdx  janewc00 cxmoul00Microsoft Excel@X;f@TLP@6՜.+,D՜.+,X PX|  Internal Revenue Service 10fd02'10fd02'!Print_Titles  Worksheets Named Ranges$ 8@ _PID_HLINKSAAQhttp://www.irs.gov/uac/SOI-Tax-Stats---Income-from-Trusts-and-Estates-Statistics F&Microsoft Office Excel 2003 WorksheetBiff8Excel.Sheet.89qCompObjr