邢唷��>� H��G�� € �衫��\pLisa Schreiber B�a�=��=�gxRents, 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 paymentsNumberAmountAll returns Complex trustGrantor trust [1]Simple trustDecedent's estateBankruptcy estateQualified disability trustSplit-interest trustQualified funeral trustPooled income fundIncome DeductionsTaxable income [3]Total tax liability [4]Other deductions [2]'[Money amounts in thousands of dollars]�[2] 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[3] Only values greater than zero were recorded for taxable income. 7NOTE: Detail may not add to totals because of rounding.[[1] The values of both taxable and nontaxable grantor trusts are included in this category.dNumber of returns Number [5]�[4] 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.Other income (less loss)>Brief definitions are included as comments for column headers.<�Additional data information, including expanded definitions.Total income (less loss)yTable 2. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Type of Entity, Filing Year 2006�d Data are suppressed to prevent disclosure of individual taxpayer data. However, the data are included in the appropriate totals.8SOURCE: ibet, Statistics of Income Division, April 2010.�[5] Excludes 1,397,874 returns with zero gross income. Returns with zero gross income may have amounts (and corresponding numbers of returns) for any of the items shown in columns 4 through 59. 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Applied payments are overpayment made on previous Forms 1041 that is applied to this year s tax.<��-��饎� � �養€垊u�� X�P�P�?��2�`3��]4@垊u$RS 腌~!6?J怪川&渧@�� <��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€爢u�� X�P�P�?��4�`5�"�]4@爢u鬞S 殒�!a}軨沢�%m焊�� <��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€爤u�� X�P�P�?��6�`7�"�]4@爤u腤S 賚�=巠顴強a.閻tQ�� <��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€湂u�� X�P�P�?��8�`9�D�]4 @湂u擹S 頜f>腂歷� C猟�� <��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€槍u�� X�P�P�?��:�`<��3�]4 @槍ud]S �+b`�:�*翻HL�� <��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€鼛u�� X�P�P�?��`� w�]4@鼛u4`S 鹢漿�綣򒠚�� }<��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€窹u�� X�P�P�?��` � ��]4@窹u爑S #瞅�)肰N抦Q擥 �� <�+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€膹u�� X�P�P�?�� `� ��]4 @膹uwS t剼��3E抠*暗€�� <��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� � ��<�€缿u��X�P�P�?��` � ��]4@缿upxS �9劯铊糋湙�亭(�� 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€敁u�� X�P�P�?��`��]4@敁u貀S 恫咳婳叅�=/謟�� <��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� � ��<�€ 杣��X�P�P�?��`� ��]4@ 杣@{S 缬瓦c昈漈蟌纫�� h<��Farm income (less loss) is any income and expenses related to the estate or trust s operation of a farm.<��h ��饎� � �養€鄺u�� X�P�P�?��`� ��]4@鄺u▅S 榩书T壵N�=sR玺隌�� <��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€鞕u�� X�P�P�?��`��]4@鞕u~S y蛹桐*糏椖毿Xj)�� N<�OOther income (less loss) is equal to income not listed elsewhere on Form 1041.<�|N��饎� � �養€x泆�� X�P�P�?��`��]4@x泆xS k�w窣啟6�)拭�� <��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€x漸�� X�P�P�?��`� ��]4@x漸鄝S 煾a�N礃�覢�� <��Fiduciary fees are the deductible fees paid or incurred to the fiduciary for administering the estate or trust during the tax year.<�^��~饉� � ��<�€p焨��X�P�P�?��`� ��]4@p焨H係秙ネ鰿Cゅ瘆蕝f�� 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�?�� `!��]4@<皟S 杋~D�4�5S�� <��Fees paid to attorneys, accountants and return preparers in exchange for their services performed on behalf of the trust are a deductible expense.<��~饉� � ��<�€P��X�P�P�?��"�`#� ��]4@P匰 PX袧杶/@犮)�[�� Q<�ROther deductions are equal to deductible items not listed elsewhere on Form 1041.<��Q��饎� � �養€浃u�� X�P�P�?��$�`%� ��]4@浃u€哠 %p皉o=NE榐D|€明�� <��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@@鑷S 掕涒多LH�0g園漋�� <��An income distribution deduction is allowed for distributions to beneficiaries. The beneficiary pays income tax on his or her distributive share of income.<��饎� � �養€h﹗�� X�P�P�?��(�`)� ��]4@h﹗P塖 R1+緓>擡瘒�'逗 �� <�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.<��&%�~饉� � ��<�€l玼��X�P�P�?��*�`+� ��]4@l玼笂S 湈'�G`F�毄+r�� q<�rFiduciaries of trusts and estate may be entitled to a standard exemption whereby a portion of taxes are forgiven.<� qLisa SchreiberdLisa Schreiberd*Lisa Schreiberd,Lisa Schreiberd.Lisa Schreiberd0Lisa Schreiberd2Lisa Schreiberd4Lisa Schreiberd6 Lisa Schreiberd8 Lisa SchreiberdLisa SchreiberdLisa Schreiberd Lisa Schreiberd Lisa SchreiberdLisa SchreiberdLisa SchreiberdLisa SchreiberdLisa SchreiberdLisa SchreiberdLisa SchreiberdLisa SchreiberdLisa Schreiberd Lisa Schreiberd"Lisa Schreiberd$Lisa Schreiberd&Lisa Schreiberd(Lisa Schreiberd>�@A � "#$%&'() !89 234567*+,-./01)� 7�T猩陏�寕�K�=Additional data information, including expanded definitions.嗌陏�寕�K��http://www.irs.gov/taxstats/indtaxstats/article/0,,id=214819,00.htmlyX侓;H�,俔膮'cカ �鄥燆鵒h珣+'迟0�@H\t€ ��SAS OutputLisa Schreiber@h��@€伲H3嗲@菥SＲ��胀諟.摋+,D胀諟.摋+,HHPX`hp x��'1041 2006 FY Table 2 %'1041 2006 FY Table 2 '!Print_TitlesWorksheets Named Ranges 8@_PID_HLINKS�A�XEhttp://www.irs.gov/taxstats/indtaxstats/article/0,,id=214819,00.html !"#$%&'()*+,-./0123456��89:;<�=>��@ABCDEF��Root Entry�� F��Workbook��mSummaryInformation(��7DocumentSummaryInformation8��?