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Currency [0]/Explanatory TextG5Explanatory Text %0 K Followed Hyperlink D% 1Good;Good  a%2 Heading 1G Heading 1 I}%O3 Heading 2G Heading 2 I}%?4 Heading 3G Heading 3 I}%235 Heading 49 Heading 4 I}%6( Hyperlink7 Hyperlink 2= Hyperlink 2 f% 8InputuInput ̙ ??v% 9 Linked CellK Linked Cell }% :NeutralANeutral  e%3Normal % ;Noteb Note   <OutputwOutput  ???%????????? ???=$Percent >Title1Title I}% ?TotalMTotal %OO@ Warning Text? Warning Text %XTableStyleMedium9PivotStyleLight16` ZA2010  ;f^S AA@A@   9'[Money amounts in thousands of dollars]<Additional data information, including expanded definitions. Tax status, size of total incomeTotal income (less loss)IncomeTotal deductions DeductionsTaxable 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, total**Nontaxable 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. [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.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]Table 1. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Tax Status and Size of Total Income, Filing Year 2010:SOURCE: IRS, Statistics of Income Division, October 2011.[5] Value is less than $500.[5]%[4] Total tax liability may exceed taxable income because total tax liability includes adding tax on lump-sum distributions (Schedule G, Line 1b), alternative minimum tax (Line 1c), recapture taxes (Line 5) and household employment taxes (Line 6) to the base tax on taxable income (Line 1a). 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Applied payments are overpayment made on previous Forms 1041 that is applied to this year s tax.< ~~  <!XPP?: ;D]4@! ZON,MB <Estimated tax payments allocated to beneficiaries are any portion of the estimated tax treated as a payment of estimated tax made by beneficiaries.< ~~  <("XPP?; <]4@(" S;?F3 <Tax paid with extension is the amount of tax paid at the time of filing Form 7004, Application for Automatic Extension of Time to File.< ~~  <"XPP?= >]4@"` .Q@/&E4?:t <Federal income tax withheld is a credit that can be claimed for federal income tax withheld on income received by an estate or trust.< ~~   <"XPP?> ?P]4 @"@ F$oI$x <Other payments are equal to the sum of the credit for tax paid on undistributed capital gains and the credit for federal tax on fuels.< ~~   <(#XPP?@ A]4 @(# S{@ V- <Total prior payments are the amount of any prior payments made with Form 1041-ES, Estimated Income Tax for Estates and Trusts, plus the amount of any overpayment from the previous year.< ~~   <#XPP? "]4 @# 2n~BEA Py }<Interest income is equal to the estate or trust s share of all taxable interest income that was received during the tax year.< }~~   <#XPP? vU]4 @#G EWMۆhay <+Ordinary dividends are a result of the trust or estates investment in a corporation and are paid out of the earnings and profits of the corporation.< ~~   <($XPP? }  1f]4 @($@H \X-O Kö <Business income (less loss) is the sum of all income and expenses which are the result of a business operated by the trust or estate.< xx  6$XPP? *  3]4@$H J/B,B q<rCapital gain (less loss) is the gain or loss that results from the sale of capital assets by the trust or estate.< q~~  <$XPP?  ]4@$I 1m{@<< <Rents, royalties, partnerships, other estates and trusts, etc. is the trust s or estate s share of income or losses from rents, royalties, partnerships, S corporations, other estates and trusts and REMICs.< xx  6(XPP? 3]4@(`I .ٴWKfOd h<Farm income (less loss) is any income and expenses related to the estate or trust s operation of a farm.< h~~  <PɀXPP? {U]4@PɀI -K.Oc‘ <Ordinary gain is equal to the ordinary gain or loss from the sale of property other than capital assets and also from involuntary conversions.< ~~  <(%XPP?h S 3]4@(% J d^N lEgSR&P N<OOther income (less loss) is equal to income not listed elsewhere on Form 1041.< N~~  <%XPP?L 7f]4@% hϕ$GNKc <Interest paid is the amount of interest (subject to limitations) paid by the estate or trust on amounts borrowed by the estate or trust.< ~~  <%XPP?0 !U]4@%@ IVAڽ* <Fiduciary fees are the deductible fees paid or incurred to the fiduciary for administering the estate or trust during the tax year.< xx  6(&XPP?!# #3]4@(&@ $Sf!/$N4oL n<oCharitable distributions deductions are any part of the estate or trust that is paid for a charitable purpose.< n~~  <&XPP?$ %U]4@& `}XOJm!r <Fees paid to attorneys, accountants and return preparers in exchange for their services performed on behalf of the trust are a deductible expense.< xx  6&XPP?& (3]4@&J XR!F lGz Q<ROther deductions are equal to deductible items not listed elsewhere on Form 1041.< Q~~  <('XPP?) *dU]4@('J Vcί|NwY-! <Allowable miscellaneous deductions are expenses for the production or collection of income, including investment advisory fees and subscriptions to investment advisory publications.< ~~  <'XPP?+a -f]4@'@ {}aB4 *  <An income distribution deduction is allowed for distributions to beneficiaries. The beneficiary pays income tax on his or her distributive share of income.< ~~  <'XPP?. /f]4@' $;znF /J <The estate tax deduction is equal to the value of tax paid for estate or trust income that was previously included in a decedent s income.< xx  6((XPP?0 23]4@((  nA#DLW, q<rFiduciaries of trusts and estate may be entitled to a standard exemption whereby a portion of taxes are forgiven.< qLisa SchreiberdLisa Schreiberd)Lisa Schreiberd+Lisa Schreiberd-Lisa Schreiberd/Lisa Schreiberd1Lisa Schreiberd3Lisa Schreiberd5 Lisa Schreiberd7 Lisa Schreiberd Lisa Schreiberd Lisa Schreiberd Lisa Schreiberd Lisa Schreiberd Lisa Schreiberd Lisa SchreiberdLisa SchreiberdLisa SchreiberdLisa SchreiberdLisa SchreiberdLisa SchreiberdLisa SchreiberdLisa Schreiberd!Lisa Schreiberd#Lisa Schreiberd%Lisa Schreiberd'Lisa Schreiberd>@da b A 78123456)*/0+,-.  !"#$%&'((  TyK =Additional data information, including expanded definitions.yK http://www.irs.gov/taxstats/indtaxstats/article/0,,id=214819,00.htmlyX;H,]ą'cggD  Oh+'0HPdx  janewc00 bgraub00Microsoft Excel@m@TLP@EC՜.+,D՜.+,T PX|  Internal Revenue Service 2010'2010'!Print_Titles  Worksheets Named Ranges  8@ _PID_HLINKSAXEhttp://www.irs.gov/taxstats/indtaxstats/article/0,,id=214819,00.html F&Microsoft Office Excel 2003 WorksheetBiff8Excel.Sheet.89qCompObjr