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Tax status, size of total incomeTotal income (less loss)IncomeTaxable 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$1,000,000 or moreTaxable returns, totalNontaxable returns, total[1] Other deductions not subject to the 2 percent floor, including bond premiums, casualty and theft losses, clean-fuel vehicle deductions, and net operating losses.E[2] Only values greater than zero were recorded for taxable income. NOTES: "Number" shown in the heading for columns 1, 3, 5, etc. refer to the number of returns. Detail may not add to totals because of rounding.G** Data are combined to prevent disclosure of individual taxpayer data.7Scroll over selected items below for brief definitions.Total tax liability [3,4]**[3] Total tax liability amounts noted in this table are  settlement amounts, which include any changes made during processing or audit procedures. Therefore, these amounts may differ from the tax liability reported by the taxpayer on Form 1041.Deductions and exemptionsTable 1. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Tax Status and Size of Total Income, Filing Year 2014]SOURCE: IRS, Statistics of Income Division, Fiduciary Income Tax Returns Study, October 2015.$[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). Total deductions and exemptions:6 7&89I::4I=ccB g2 .YCrv  dMbP?_*+%&?'?((\?)?"d,,333333?333333?&43U} .I} m I} m I} m I} I I} m I} I I}  m I} I I} m I} I I} m I} I I} #m I} $$I I} %)m I} **I I} ++m I} ,,I I} --m I} ..I I} /7m I} 88I I} 99m I} :I.99C9F9F9F9 9J9J9J9J 9R 9 9 9 99999R99999999R999999 A3vAAAAAAAAAABBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB8 DvEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE8 a. 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U]4@ |3Oቆdܒ q<rTotal income (less loss) (also known as total income) is the aggregate sum of all income from an estate or trust.< q~~  <G<X  ? b3]4@ bˊKE]ƻy= Q<RTotal deductions are the aggregate sum of all reported deductions and exemptions.< Qxx  6P3X  ? +,  U]4@ r\ _Nh&dâ h<Farm income (less loss) is any income and expenses related to the estate or trust s operation of a farm.< h~~ , <P=X  ? b ]4,@ \{BΪbd <Ordinary gain is equal to the ordinary gain or loss from the sale of property other than capital assets and also from involuntary conversions.< ~~ - <=X  ?  ]4-@ 㫁OP6xW N<OOther income (less loss) is equal to income not listed elsewhere on Form 1041.< N~~ . <Ц=X  ? b ]4.@ 2ٕa1EJo  <Interest paid is the amount of interest (subject to limitations) paid by the estate or trust on amounts borrowed by the estate or trust.< ~~ / <=X  ? b ]4/@ "@ ,MF[}_| <Fiduciary fees are the deductible fees paid or incurred to the fiduciary for administering the estate or trust during the tax year.< xx 0 6=X  ? b ]40@ "?MIͭsO{ n<oCharitable distributions deductions are any part of the estate or trust that is paid for a charitable purpose.< n~~ 1 <=X  ?  b ]41@ Q?@>,`9N70 <Fees paid to attorneys, accountants and return preparers in exchange for their services performed on behalf of the trust are a deductible expense.< xx 2 6Ь=X  ? !"b ]42@  C$@ɫ'V" Q<ROther deductions are equal to deductible items not listed elsewhere on Form 1041.< Q~~ 3 <P=X  ? #$  ]43@ Lu=>7 <Allowable miscellaneous deductions are expenses for the production or collection of income, including investment advisory fees and subscriptions to investment advisory publications.< ~~ 4 <Э=X  ? %&b ]44@ n%oC3? <An income distribution deduction is allowed for distributions to beneficiaries. The beneficiary pays income tax on his or her distributive share of income.< ~~ 5 <=X  ? '(b ]45@ rwG;XcW <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 6 6(=X  ? )*  ]46@ ?"BRw{ q<rFiduciaries of trusts and estate may be entitled to a standard exemption whereby a portion of taxes are forgiven.< qxx 7 6P=X?  ]47@ P@ }V\ R<STaxes paid is the amount of taxes paid by the estate or trust during the tax year.< RLisa Schreiber Lisa Schreiber )Lisa Schreiber +Lisa Schreiber - Lisa Schreiber /!Lisa Schreiber 1"Lisa Schreiber 3#Lisa Schreiber 5$Lisa Schreiber 7%Lisa Schreiber &Lisa Schreiber 'Lisa Schreiber (Lisa Schreiber  )Lisa Schreiber  *Lisa Schreiber  +Lisa Schreiber ,Lisa Schreiber -Lisa Schreiber .Lisa Schreiber "7Department of Treasurys/Lisa SchreiberT0Lisa SchreiberT1Lisa SchreiberT2Lisa SchreiberT!3Lisa SchreiberT#4Lisa SchreiberT%5Lisa SchreiberT'6Lisa SchreiberT>@a b A +,78123456)*/0 -.  !"#$%&'( (pyK =Additional data information, including expanded definitions.yK http://www.irs.gov/uac/SOI-Tax-Stats-Income-from-Trusts-and-Estates-Study-MetadatayX;H,]ą'cggD@ Oh+'0HPd  janewc00Department of TreasuryMicrosoft Macintosh Excel@_N@TLP@:"՜.+,D՜.+,p, PX|  Internal Revenue Service 14fd01'14fd01'!Print_Area'14fd01'!Print_Titles  Worksheets Named Ranges( 8@ _PID_HLINKSAvlShttp://www.irs.gov/uac/SOI-Tax-Stats-Income-from-Trusts-and-Estates-Study-Metadata  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTVWXYZ[\^_`abcdRoot Entry FL&WorkbookSummaryInformation(UDocumentSummaryInformation8]