ࡱ> ]`  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\_R FCh_^WorkbookmSummaryInformation(DocumentSummaryInformation8H ]\p Clay Moulton Ba==@PA8X@"1Calibri1Calibri1Calibri1Calibri1Arial1Arial1Arial1Arial1 Calibri1 Arial1xArial1QArial1QTahoma1Arial1Calibri1h8Cambria1,8Calibri18Calibri18Calibri1Calibri1Calibri1<Calibri1>Calibri1?Calibri14Calibri14Calibri1 Calibri1 Calibri1Calibri1Calibri1 Calibri1Calibri18Calibri1Calibri1Calibri"$"#,##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 %XTableStyleMedium9PivotStyleLight168dq:Fc-2NWgFSWc-2NWgFSW̙̙3f3fff3f3f33333f33333\`6O13fd02  ;9  ;zr8N'M3 A@@  F ;'[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. d$[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). [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.yTable 2. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Type of Entity, Filing Year 2013[2] Excludes 732,234 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.NOTES: "Number" shown in the heading for columns 2, 4, 6, etc. refer to the number of returns. 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"k#]4<@ s B+ȟ Q<ROther deductions are equal to deductible items not listed elsewhere on Form 1041.< Q@~~ = <yJX  ? $k%- ]4=@ /L^6H_"Bv-ܩ <Allowable miscellaneous deductions are expenses for the production or collection of income, including investment advisory fees and subscriptions to investment advisory publications.< ~~ > <H{JX  ? &k' t]4>@ QGC봵 <An income distribution deduction is allowed for distributions to beneficiaries. The beneficiary pays income tax on his or her distributive share of income.< ~~ ? <x{JX  ? (k) ]4?@ PrX&@rS <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 @ 6IX  ? *k+-]4@@ D(b@ҦQK q<rFiduciaries of trusts and estate may be entitled to a standard exemption whereby a portion of taxes are forgiven.< q ~~ A <IX  ?  ]< ]4A@ -CBt |<}A complex trust is any trust that either retains income, makes charitable distributions, or distributes amounts from corpus.< | ~~ B <~X  ?  ]]]4B@ ?rw4F _v$80W <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 <XHX  ?  ] ]4C@  AJNc4  g<hA grantor trust occurs when some or all powers or ownership benefits are retained by the trust grantor.< g ~~ D <hHX  ?  ]]4D@ tCɚJtw <[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 <HX  ?  ]2]]4E@ ^ѶJK3!4 p<qA qualified disability trust is a trust created to benefit individuals who are disabled and under the age of 65.< p ~~ F <HX  ? ]]]4F@ N-hDI}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.< ~~ G <HX  ? ]]4G@ wFНLf@ <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 <XAIX  ? ]k]4H@ (U3a Kʺ\)0 <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 <AIX  ? ]]4I@ ;őAvMOA, <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 <UIX  ? ]K.]4J@ SE]KǙ1B <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.< xx K 6WIX? k]4K@ ЁAeB'H R<STaxes paid is the amount of taxes paid by the estate or trust during the tax year.< R@&Lisa Schreiber 'Lisa Schreiber *(Lisa Schreiber ,)Lisa Schreiber .*Lisa Schreiber 0+Lisa Schreiber 2,Lisa Schreiber 4-Lisa Schreiber 6.Lisa Schreiber 8/Lisa Schreiber 0Lisa Schreiber 1Lisa Schreiber 2Lisa Schreiber  3Lisa Schreiber  4Lisa Schreiber 5Lisa Schreiber 6Lisa Schreiber 7Lisa Schreiber 8Lisa Schreiber "KDepartment of Treasurys9Lisa SchreiberT:Lisa SchreiberT;Lisa SchreiberT <Lisa SchreiberT"=Lisa SchreiberT$>Lisa SchreiberT&?Lisa SchreiberT(@Lisa SchreiberT ALisa SchreiberT BLisa SchreiberT CLisa SchreiberT DLisa SchreiberTELisa SchreiberTFLisa SchreiberTGLisa SchreiberTHLisa SchreiberTILisa SchreiberTJLisa SchreiberT>@ss@A  45)() !"#$%&'6789   *+,-./0123XyK =Additional data information, including expanded definitions.yK http://www.irs.gov/uac/SOI-Tax-Stats-Income-from-Trusts-and-Estates-Study-MetadataggD   Oh+'0HPd| ' janewc00Clay MoultonMicrosoft Macintosh Excel@#N@TLP@K_ ՜.+,D՜.+,  PX|  'Internal Revenue Service 13fd02  Worksheets( 8@ _PID_HLINKS'AvlShttp://www.irs.gov/uac/SOI-Tax-Stats-Income-from-Trusts-and-Estates-Study-Metadata F$Microsoft Excel 97 - 2004 Worksheet8FIBExcel.Sheet.8CompObjb