邢唷��>� R��Q�� € �衫��\pLisa Schreiber B�a�=��=ixRents, royalties, partnerships, other estates and trusts, etc.Farm income (less loss)Ordinary gain (less loss)Total deductions Interest paid Taxes paidFiduciary fees"Charitable distributions deduction.Attorney, accountant, and return preparer fees"Allowable miscellaneous deductionsIncome distribution deductionEstate tax deduction ExemptionEstimated and applied payments1Estimated tax payments allocated to beneficiariesTax paid with extensionFederal income tax withheldOther paymentsTotal prior paymentsNumberAmountLess than zero$1,000 under $10,000$10,000 under $100,000$100,000 under $1,000,000$1,000,000 or moreAll returns, totalTaxable returns, totalNontaxable returns, totalIncome DeductionsOther income (less loss)** $0 under $100$100 under $1,000'[Money amounts in thousands of dollars]>Brief definitions are included as comments for column headers.<�Additional data information, including expanded definitions. Tax status, size of total incomeTotal income (less loss)Taxable income [2]Total tax liability [3]Other deductions [1]�Table 1. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Tax Status and Size of Total Income, Filing Year 2002 [4]�** Data are combined to prevent disclosure of individual taxpayer data. However, the data are included in the appropriate totals.�[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. �[3] 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.[4] Value is less than $500�NOTES: "Number" shown in the heading for columns 1, 3, 5, etc. refer to the number of returns. Detail may not add to totals because of rounding.8SOURCE: ibet, Statistics of Income Division, April 2010.�:� ��Q��I��0cc6 € �衫)a貸kN d褚MbP?_*+�€%��&�?'�?(�?)�?M�\\SOI-FOUR\Jan��?€� od��Letter�.HP LaserJet 4100 PCL 62g�x渆惢/DQ歧怀ok#6甮琾偻F犡D!�(曰塛f皯羘IA� �@増�@滴鹮蜯l$蜕7撋w緗�y燳芰禘痊D�,d梗~搕A.�(z� 奊,q鰔9 蓌�]噒桃閱&�)��垝賤窎� 浶�.� }�%閲�;��戙 [杻~��/+GJ蜷_宫$攄s� J'苁\.秣L嶯鳦夅檐J~N臤蓆�俤叔餔Q釷淓x蘟無I敲36A瓊TCjlz竴`l愔�ZlX��"d��?�?U}� }8$}9$ )99�9�€:9�9�9 9��<9��<�9�€<�9�€% 9�€ 9�9�9� 9�9�9�9�9�€9�9�9�9�9�9�9�9�€9�9�9�9�9�9�� 1/�88888888� 2'�v999999999999999999999999999999999999999999999999999999998� )(� ;)�x28� D*� @+@� C!�$CCCCCCCCCCCCCCC� @@� C"�,CCCCCCCCCCCCCCCCCCC(� )@,*@� +@-,@� -@.@� /@0@� 1@2@� 3@4@� 5@6@� 7@8A�E??� ??� ??� ??� ? ?� ??� ??� ??� ?#�???� ??� ? ?� ? ?� ??� ??� ?. ?� !? 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Applied payments are overpayment made on previous Forms 1041 that is applied to this year s tax.<��-��饎� � �養€T�� X�P�P�?��1�r2�f�]4@T�堖H��:◇�� n<�oCharitable distributions deductions are any part of the estate or trust that is paid for a charitable purpose.<��n��饎� � �養€�� X�P�P�?��` �w�]4@��W 汉! 偲G夾蚧P{蟺�� <��Fees paid to attorneys, accountants and return preparers in exchange for their services performed on behalf of the trust are a deductible expense.<��~饉� � ��<�€��X�P�P�?��!�`"� U�]4@��lW 洅訕RK毭c姨g�� Q<�ROther deductions are equal to deductible items not listed elsewhere on Form 1041.<��Q��饎� � �養€\ �� X�P�P�?��#�`$� w�]4@\ �蘔 |��/E�= �=8�� <��Allowable miscellaneous deductions are expenses for the production or collection of income, including investment advisory fees and subscriptions to investment advisory publications.<�r��饎� � �養€� �� X�P�P�?��%�`&��]4@� �琘鳝�r@�4嘵硜A�� <��An income distribution deduction is allowed for distributions to beneficiaries. 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