ࡱ> xw g2\pDepartment of Treasury Ba==KK<8X@"1ZCalibri1ZCalibri1ZCalibri1ZCalibri1ZArial1ZArial1ZArial1ZArial1 ZCalibri1 ZArial1xZArial1QZArial1QZTahoma1ZArial1ZCalibri1h8ZCambria1,8ZCalibri18ZCalibri18ZCalibri1ZCalibri1ZCalibri1<ZCalibri1>ZCalibri1?ZCalibri14ZCalibri14ZCalibri1 ZCalibri1 ZCalibri1ZCalibri1ZCalibri1 ZCalibri1ZCalibri18ZCalibri1ZCalibri1ZCalibri"$"#,##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 + ) , *  !    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Warning Text %XTableStyleMedium9PivotStyleLight16`wB12fd02  ;9  ;~8K&KS AA@A@  J ='[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. dyTable 2. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Type of Entity, Filing Year 2012$[6] 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). [2] Excludes 696,552 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.[7][7] Money amount less than $500;SOURCE: IRS, Statistics of Income Division, November 2013.NOTES: "Number" shown in the heading for columns 1, 3, 5, etc. refer to the number of returns. Detail may not add to totals because of rounding.[5] Total tax liability amounts noted in this table are  settlement amounts, which include any changes made during processing or audit procedures. Therefore, these amounts may differ from the tax liability reported by the taxpayer on Form 1041.B5 6 }7R8996:>e ccB g2 h  dMbP?_*+%&?'?(?)?M HP Photosmart D5100 series<$C od,,LetterDINU"p 5k>Wp SMTJ` HP Photosmart D5100 seriesInputBinFORMSOURCERESDLLUniresDLLHPPreAnalysisFalseMSPreAnalysisFalseHPReportSymmetricMarginsFalseHPPaperSourceMappingTrueHPMinimizeMarginsTrueHPAlignMarginsForMDTrueDuplexNONEHPPrintPreviewFalseHPOverSprayOptionAutomaticHPOverSpray100HPBorderLessPhotoFalseHPBorderLessAutoFitFalseHPOutputOrderReverseTrueJobUITruePaperSizeLETTEROrientationLANDSCAPE_CC270HPPaperSizeDuplexConstraintsLEGALHPDocPropResourceDatahpzhl4pi.cabHPNUseDiffFirstPageChoiceTrueHPMediaTypeDuplexConstraintsPREPRINTEDHPInkVolumeOptionAutomaticHPInkVolumeNormalHPPrintInGrayScaleFalsePrintQualityFastDraftPrintQualityGroupPQGroup_3HPJobAccountingHPJOBACCT_JOBACNT_TIMESTAMPHPColorModeCOLOR_MODEHPPDLTypePDL_PCL3HPPJLEncodingUTF8HPXMLobUsedhpp51003.xmlHPMediaTypeTreeviewPopupTrueColorModeColor24MediaTypeAUTOMATICResolution300dpiPQDPIInstalledHPMirrorPrintFalseHPAutoDuplexScalingTrueHPPrintOnBothSidesManuallyFalseHPManualDuplexDialogItemsInstructionID_01_FACEUP-NOROTATEHPManualDuplexPageRotateUserRotateHPManualFeedOrientationFACEUPHPSpeedMechFastDraftHPOutputBinOrientationFACEUPHPManualDuplexDialogModelModalHPManualDuplexPageOrderOddPagesFirstHPMapManualFeedToTray1FalsePSAlignmentobHPZ3A4piPSServicesOptionServiceobEndHPConsumerCustomPaperHPCustomHPColorSelectionForHPAEnabledHPBornOnDateHPBODHPInputColorSpaceCOLORSMARTHPDriverDataDriverDataHPICCProfileNamesRGB_0Color_0Space_0Profile_1icmHPCustomSizeCommandTRUEHPSendPreloadCommandTRUEESPRITSupportedTrueHPUseAutoDuplexUnitFalseHPRESDLLNameHPFRS4piHPRedEyeReductionOffHPDigitalImagingHPHomePrintingHPSmartFocusOffHPContrastOnHPDigitalFlashOnHPSharpnessOnHPSmoothingOnHPJpegPngPassthroughTrueHPReverseBandOrderForEvenPagesReverseBandOrderHalftoneHT_PATSIZE_DEFAULTHPMDSideCountTrueHPHagakiPrintingTRUEHPHTDLLNameHPFIG4piHPMHDLLNameHPFIE4piHPHPAFilterTrueHPIntentPERCEPTUALHPInstalledPrintCartridgesBLACKHPAdvancedColorSettingTrueHPICCPrinterFamily5700_6500HPCRDCommandTrueHPSendUnitMeasureCommandTRUEHPPaperSizeTreeviewPopupEnglishHPSimplifiedUITrueHPPosterPrintingOptionSUIFalseHPNWatermarkTrueHPPhotoFixOFFIUPHdLetter o [none] [none]Arial4Pd?CYNTHIA<Automatic>R 44300dpiCustom Print SettingsingdMicrosoft Office Excel<Type new Quick Set name hereB B I C E D EXCEL.EXEC:\Program Files\Microsoft Office\Office12\EXCEL.EXEIPACDRWDSGATCAPI;F4E8Q;Ki݅&E%9xȡ"Z,,333333?333333?&<3U} Y} I Y} I Y} m Y} I Y} I Y} I Y} I Y}  I Y} I Y} I Y} I Y} I Y} I Y} $I Y} %%I Y} &*I Y} ++I Y} ,,I Y} --I Y} ..I Y} //I Y} 08I Y} 99I Y} :mY::(P:P:A:A:R :S:S:S:T :X : : : ::::::::]:J]:]:]:J]:]:]:]:]:J O5 Q N B f b b!b h$hhhhhhhhhhhhhhh bb h,hhhhhhhhhhhhhhhhhhh) *b"+b ,b#-b .b/b 0b1b 2b3b 4b5b 6b 7b 8b 9dgccc c c c c c  c  c c  c c cc cc c ccc cc cc cc cc cc  c$!c "c#c $c%c &c'c (c()cccccccccccccccce9 gc ` ` ` ` ` ` `  `  `  `  `  ` ` ` ` ` ` ` ` ` ` ` ` ` ` ` ` ` ` `  ` !` "` #` $` %` &` '` (` )` *` +` ,` -` .` /` 0` 1` 2` 3` 4` 5` 6` 7` 8` 9aC\DDDDDDDD D"D$D&D(D*D,D.D0D1D2D3D4D5D6D7D8D9D:D;DD?D@D@DADADBDBDCDCDDDDDEDEDFDFDGDGDHDHDIDIDJDJDKDKDLEL9 F%\ UGAU AAUVHU&%[U U>bUbUX@UH&AUbUNW U-AU7U@ @U0"AU@S@V6LUPAU>UUUz;4UUAUU}*UJU^w'Us#U@UsUz QUU@AU2`U1 AUvUTEUH U2@U 0@UP"AAU!AUnv/Ut UΆ&UHsU AU[dUD@U @U;@U>vUD@UAUW@U V@U<AWB9 G&\ HĢ4AHX3AHyHp0HH^9H;2H@HAHf8HJHAH55H@H@H@H̚HAHHZ^QHHp@HZlHLAHH|AHDaCAHph@HR1H%AHX7AHAHInHAH*HAHv"H@H(@HnLH'AH AHv HAHH$AHʸH<@HM@H@H8H@HAH2@H@HAIT9 G'\ H$AH#AH-HDAHzhHlAHf$HL@H`@H$AH^HAH\H@HAH@H8| H@HPH8)HLBH@@HP AH80AHAHAH3AHHHhAH8AHp@HIqHpAH(9H HrwHt@H@H$AHXAH^@HzHm@HUH@Hg+AHo@Hu@H;@HH@@H` AH``@H#AH@@H(AH@HJbHpO AHsH@,@H=AH@@HxAH7@H^dlH@H@H@HAH( AH@HUHЅ@HMIH@H*AHt@HV@Hu@H,AH@H AHp~@HȜ@H @I.A9 G* HB@H@H00@H@H@Hl@H`@HC@H=@Hw@H@@H@H@H:@HP@HV@HH@H@1@H@H(AH@u@H@H.@Ha@H@H@@Hj@H@H@H0@H@Hp@H@H@H@HA@H6@H@`@HD@H@Hڧ@H`f@H(@H@H@HR@/ 0H4 1H42H@a@H@Hv@H@5 6H4 7H48H8@I@9 G+0Hڽ@ZN@HP@HD@H^@H@H"@ H4  H4 H.@H[@H@H[@ H4 H4*HHH7@HЉ@HP@H(@ H4 H4 H4 H4 H4 H4HH H4 H4  H4 !H4 "H4 #H4 $H4 %H4&HH' (H4 )H4f*H@W@H@Hx@H@HT@H@HHH8@HP@HR@H@H0@H|@Hg@I@9 G,TH@Hǵ@HiH4@HAH@H4$AH&@H@@H^@Hj3H@H~@ H4 H4H s@H$ H4 H4H@H9gH@Ha@Hܔ@H@H,@HL@Hn@H:vXH\@H@H|@Hu@H@H`@H@H@H@H@c@H>@H@H@HdAHX@H@H0@HS@/ 0H4 1H42Ha@H@HN@H@5 6H4 7H48H@@I@9 G-HȦ@HP@HAH@H@H@H ?@HHH@H@HHHHHHH`@Hڹ@Hz@HG@HHHx@HP@Hx@H@@HHH@H&@H0@H@H~@HS@# $H4 %H4&HH' (H4 )H4f*H@HAH@H@HHHHHHHHH@Hq@H@Iq@9 G.Z@ZB@H@H8@H`@H@HH@H@Hq@H@HH@H5@HHHHH @H@H"@HV@ H4 H4 H4 H4 H4 H4HH H4 H4  H4 !H4 "H4 #H4$H@H5@HHHHH<@H@Hs@H@HU@H@HHH=@HV@Hh@HB@H,@H`q@Hpq@I@9 J/0[{@[ {@K@@Kp@K @K0v@Kʵ@ K4  K46 Kv@K@K(@KcKKK@Kh K4 K4K{@K@K@K@K@@Kf@K0q@K@Kl@K@K d@KPp@KA@Kw@KR@K؛@K`v@KϾ@KKKy@K@\@K@Q@Kh@KG@K@K2@KЕ@KKK@K`n@K@4 5K86KKK3@L@9 \0 \1 ^7_ \2 \3 ^<_ M6_ M9_ \; \:x]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]]9@Djnnnnn@v&J^(  x & 6XPP?P ]4&@ XHWH"ܕ q<rTotal income (less loss) (also known as total income) is the aggregate sum of all income from an estate or trust.< q~~ ' <XPP?Pw]4'@  Nb\i߹ B<CTotal deductions are the aggregate sum of all reported deductions.< Bxx ( 6ЂXPP?,P- ]4(@ [~gAݹB_ b<cTaxable income is the amount that remains after total deductions are subtracted from gross income.< bxx ) 6XPP?.P/ ]4)@ !翨g)K5 ]<^Total tax liability is the amount of tax that an estate or trust is legally obligated to pay.< ]~~ * <(XPP?0 1]4*@ sF Ledoп <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.< ~~ + <PXPP?2P3 ]4+@ 2R hRC/Æ: <Estimated tax payments allocated to beneficiaries are any portion of the estimated tax treated as a payment of estimated tax made by beneficiaries.< ~~ , <ocXPP?4P5 ]4,@ pz~L1X|; <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.< ~~ - <ocXPP?6P7 ]4-@ ( A >= <Federal income tax withheld is a credit that can be claimed for federal income tax withheld on income received by an estate or trust.< ~~ . <XPP?8P9 ]4.@ 'Gх*h <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?6P7+]4/@ #,ޏ\I` <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.< ~~ 0 <ЃXPP?P D]40@ ˴)@Ӂ- }<Interest income is equal to the estate or trust s share of all taxable interest income that was received during the tax year.< }~~ 1 <XPP?P  ]41@ L& <+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.< ~~ 2 <(XPP? P  ]42@ Sx7h_F<2\_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 3 6PXPP? P U]43@ KZBښE}. q<rCapital gain (less loss) is the gain or loss that results from the sale of capital assets by the trust or estate.< q~~ 4 <XPP?P ]44@ NaRIT <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 5 6XPP?PU]45@  aJPOQ|<-٢ h<Farm income (less loss) is any income and expenses related to the estate or trust s operation of a farm.< h~~ 6 <ЄXPP?P ]46@ ҆ Y@"-b]H Q<ROther deductions are equal to deductible items not listed elsewhere on Form 1041.< Q~~ = <XPP?$P% w]4=@ WKHC6E <Allowable miscellaneous deductions are expenses for the production or collection of income, including investment advisory fees and subscriptions to investment advisory publications.< ~~ > <(XPP?&P' U]4>@ ;~_F), <An income distribution deduction is allowed for distributions to beneficiaries. The beneficiary pays income tax on his or her distributive share of income.< ~~ ? <PXPP?(P) ]4?@ -0A|N!' <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.< xx @ 6XPP?*P+U]4@@ M.vM)!  q<rFiduciaries of trusts and estate may be entitled to a standard exemption whereby a portion of taxes are forgiven.< q~~ A <XPP? D w]4A@ .eMJNg |<}A complex trust is any trust that either retains income, makes charitable distributions, or distributes amounts from corpus.< |~~ B <ІXPP? D9D]4B@ [qi~OJ ~x <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.< ~~ C <XPP? D+ ]4C@ $@ ?_ g<hA grantor trust occurs when some or all powers or ownership benefits are retained by the trust grantor.< g~~ D <(XPP? Df]4D@ x3MUk@> <[A decedent s estate is created at the time of death and contains all of the decedent s property at the time of death until they are allocated to creditors and beneficiaries.< ~~ E <PXPP? DD]4E@ 8|hB  p<qA qualified disability trust is a trust created to benefit individuals who are disabled and under the age of 65.< p~~ F <XPP?DD]4F@ k F"XE = <A Chapter 7 bankruptcy estate contains all assets owned by an individual when they file for bankruptcy under Chapter 7 of the Bankruptcy Code, otherwise known as a liquidation bankruptcy.< ~~ G <XPP?Df]4G@ P4EM Ĩ9 <A split-interest trust (SIT) is an arrangement which has both charitable and noncharitable beneficiaries. The amount and timing of the distributions depends on the type of arrangement.< ~~ H <ЇXPP?D]4H@ {PަGW <A qualified funeral trust is created to hold and invest funds that will be used to pay for funeral or burial services for the beneficiary.< ~~ I <XPP?Dr]4I@ _AHjT <A Chapter 11 bankruptcy estate contains all assets owned by an individual when they file for bankruptcy under Chapter 11 of the Bankruptcy Code, otherwise known as a reorganization bankruptcy.< ~~ J <(XPP?DA]4J@ `\&@#1 <A pooled income fund (PIF) is a type of split-interest trust into which grantors to a charitable organization contribute their assets to a pool of donated assets and receive income payments for the remainder of the grantors lifetimes.< &Lisa Schreibero'Lisa Schreibero*(Lisa Schreibero,)Lisa Schreibero.*Lisa Schreibero0+Lisa Schreibero2,Lisa Schreibero4-Lisa Schreibero6.Lisa Schreibero8/Lisa Schreibero0Lisa Schreibero1Lisa Schreibero2Lisa Schreibero 3Lisa Schreibero 4Lisa Schreibero5Lisa Schreibero6Lisa Schreibero7Lisa Schreibero8Lisa Schreibero9Lisa Schreibero:Lisa Schreibero;Lisa Schreibero <Lisa Schreibero"=Lisa Schreibero$>Lisa Schreibero&?Lisa Schreibero(@Lisa Schreibero ALisa Schreibero BLisa Schreibero CLisa Schreibero DLisa SchreiberoELisa SchreiberoFLisa SchreiberoGLisa SchreiberoHLisa SchreiberoILisa SchreiberoJLisa Schreibero>@sa b A 3:::m 45)() !"#$%&'6789   *+,-./0123TyK =Additional data information, including expanded definitions.yK http://www.irs.gov/taxstats/indtaxstats/article/0,,id=214819,00.htmlyX;H,]ą'cggD Oh+'0HPd  janewc00Department of TreasuryMicrosoft Excel@#N@TLP@a՜.+,D՜.+,p, PX|  Internal Revenue Service 12fd02'12fd02'!Print_Area'12fd02'!Print_Titles  Worksheets Named Ranges  8@ _PID_HLINKSAXEhttp://www.irs.gov/taxstats/indtaxstats/article/0,,id=214819,00.html  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefhijklmnpqrstuvRoot Entry FWorkbookSummaryInformation(gDocumentSummaryInformation8o