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Applied payments are overpayment made on previous Forms 1041 that is applied to this year s tax.<��-��饎� � �養€€n|��� X�P�P�?��1��2��]4@€n|騍 搠Q�<鐼徱ybb旓�� ���<��Estimated tax payments allocated to beneficiaries are any portion of the estimated tax treated as a payment of estimated tax made by beneficiaries.<�����饎� � �養€鋘|��� X�P�P�?��3��4� 3�]4@鋘|骃 鷟墴茠|F郭搼�� ���<��Tax paid with extension is the amount of tax paid at the time of filing Form 7004, Application for Automatic Extension of Time to File.<�u�L"��饎� � �養€Ho|��� X�P�P�?��5��6�3�]4@Ho|鬝 +�,m+z㎝瀓黳C仚H�� ���<��Federal income tax withheld is a credit that can be claimed for federal income tax withheld on income received by an estate or trust.<�{���饎� � �養€琽|��� X�P�P�?��7��8� U�]4 @琽|鮏 s�&耸J镴涱埵g匏��� ���<��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.<�r���饎� � �養€(7|��� X�P�P�?��9��;D�]4 @(7| 鯯 嗮��O�6碻��� ���<��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.<�����饎� � �養€�|��� X�P�P�?���p���]4@�|(鱏 幵U�/hI槣峑G掂F�� ��}<��Interest income is equal to the estate or trust s share of all taxable interest income that was received during the tax year.<� J}�!���饎� � �養€� |��� X�P�P�?���p��]4@� |0鳶 灂唄7葍D綷现�罦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.<�����饎� � �養€4|��� X�P�P�?�� �p �"�]4 @4|8鵖 凰鐃uj錍�1j�cl�� ���<��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.<����~饉� � ��<�€黲|��X�P�P�?���p� ��]4@黲|@鶶 X蒽RO禌N閔Q嚡�� ��q<�rCapital gain (less loss) is the gain or loss that results from the sale of capital assets by the trust or estate.<��q ��饎� � �養€`p|��� X�P�P�?�� �p�3�]4@`p|@鸖 幅笢悗際�梺7o��� ���<��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.<����~饉� � ��<�€膒|��X�P�P�?���p� ��]4@膒|H黃 ︶�囜獽歺Rr鏎愒�� ��h<��Farm income (less loss) is any income and expenses related to the estate or trust s operation of a farm.<��h ��饎� � �養€(q|��� X�P�P�?���p��]4@(q|H齋 �滂�lA�4眏澝R��� ���<��Ordinary gain is equal to the ordinary gain or loss from the sale of property other than capital assets and also from involuntary conversions.<�����饎� � �養€宷|��� X�P�P�?���p���]4@宷|P �踌+sG挓嬸枻憁�� ��N<�OOther income (less loss) is equal to income not listed elsewhere on Form 1041.<�|N��饎� � �養€餼|��� X�P�P�?���p� "�]4@餼|X�S w孢拍譆�1逞%�� ���<��Interest paid is the amount of interest (subject to limitations) paid by the estate or trust on amounts borrowed by the estate or trust.<�u���饎� � �養€Tr|��� X�P�P�?���p��]4@Tr| 圄W�%惹O�,淔a��� ���<��Fiduciary fees are the deductible fees paid or incurred to the fiduciary for administering the estate or trust during the tax year.<�^��~饉� � ��<�€竢|��X�P�P�?���p� ��]4@竢|p >>�馡�熨�+W��� ��n<�oCharitable distributions deductions are any part of the estate or trust that is paid for a charitable purpose.<��n��饎� � �養€s|��� X�P�P�?���p � �]4@s|� K楬簎h弹 隍�)�� ���<��Fees paid to attorneys, accountants and return preparers in exchange for their services performed on behalf of the trust are a deductible expense.<����~饉� � ��<�€€s|��X�P�P�?��!�p"� ��]4@€s|X U畤~*qN�.瀙~盵�� ��Q<�ROther deductions are equal to deductible items not listed elsewhere on Form 1041.<��Q��饎� � �養€鋝|��� X�P�P�?��#�p$��]4@鋝|� 拈兣覽螲或鱼櫥<��� ���<��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€Ht|��� X�P�P�?��%�p&�"�]4@Ht|� "鷗f桯�琶镤A��� ���<��An income distribution deduction is allowed for distributions to beneficiaries. 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