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Currency [0]/Explanatory TextB5Explanatory Text  0Good6Good  a1 Heading 1B Heading 1 I}O2 Heading 2B Heading 2 I}?3 Heading 3B Heading 3 I}234 Heading 44 Heading 4 I}5( Hyperlink 6InputpInput ̙ ??v 7 Linked CellF Linked Cell } 8Neutral<Neutral  e3Normal % 9Noteb Note   :OutputrOutput  ???????????? ???;$Percent <Title1Title I}% =TotalHTotal OO> Warning Text: Warning Text XTableStyleMedium9PivotStyleLight16`>Table 2  ;f^&&&S AA@A@   <:SOURCE: ibet, Statistics of Income Division, October 2010.7NOTE: Detail may not add to totals because of rounding.[[1] The values of both taxable and nontaxable grantor trusts are included in this category.d Data are suppressed to prevent disclosure of individual taxpayer data. However, the data are included in the appropriate totals.dPooled income fundChapter 11 bankruptcy estateQualified funeral trustSplit-interest trustChapter 7 bankruptcy estate Qualified disability trustDecedent's estateGrantor trust [1] Simple trust Complex trust All returnsAmountNumber ExemptionEstate tax deductionIncome distribution deduction"Allowable miscellaneous deductions.Attorney, accountant, and return preparer fees"Charitable distributions deductionFiduciary fees Taxes paid Interest paidOther income (less loss)Ordinary gain (less loss)Farm income (less loss)>Rents, royalties, partnerships, other estates and trusts, etc.Capital gain (less loss)Business income (less loss)Ordinary dividendsInterest incomeTotal prior paymentsOther paymentsFederal income tax withheldTax paid with extension1Estimated tax payments allocated to beneficiariesEstimated and applied payments DeductionsTotal deductionsIncomeNumber of returnsType of entity<Additional data information, including expanded definitions.'[Money amounts in thousands of dollars]yTable 2. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Type of Entity, Filing Year 20097Scroll over selected items below for brief definitions.[2] Excludes 661,402 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.[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. [5] 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.Total income (less loss) [2]Other deductions [3]Taxable income [4]Total tax liability [5,6][7] Value is less than $500.$[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). 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The beneficiary pays income tax on his or her distributive share of income.<s~~  <(XPP?46D]4@(I UIM2_c <Allowable miscellaneous deductions are expenses for the production or collection of income, including investment advisory fees and subscriptions to investment advisory publications.<sxx  6XPP?13 3]4@`I i4 EHJmwͱ q<rCapital gain (less loss) is the gain or loss that results from the sale of capital assets by the trust or estate.<qs~~  <Pp-XPP? 19 f]4@Pp-  (XHLݻq <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.<Hs~~  <p-XPP?   U]4@p-  T)LTA"q4K8 <+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.<s~~  <q-XPP?  "]4@q- n+#NE|[ }<Interest income is equal to the estate or trust s share of all taxable interest income that was received during the tax year.<}s~~  <Pq-XPP?G~H]4@Pq- jYYAl错 <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.<s~~  <q-XPP?EF]4@q-` =N_Mm|%dž <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.<s~~  <r-XPP?DEH]4@r-@ csK- <Federal income tax withheld is a credit that can be claimed for federal income tax withheld on income received by an estate or trust.<s~~  <Pr-XPP?CCw]4@Pr-`@ )\DO)\ <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.<s~~   <r-XPP?A=B]4 @r-@ kcC~r7 <Estimated tax payments allocated to beneficiaries are any portion of the estimated tax treated as a payment of estimated tax made by beneficiaries.<s~~ ! <s-XPP?@m@]4!@s- A P4|YFGed  <Estimated payments are estimated tax payment made with Form 1041-ES, Estimated Income Tax for Estates and Trusts. Applied payments are overpayment made on previous Forms 1041 that is applied to this year s tax.<sxx " 6Ps-XPP?>?f]4"@Ps-A ey@ Aޔmf ]<^Total tax liability is the amount of tax that an estate or trust is legally obligated to pay.<]sxx # 6s-XPP?=>7f]4#@s-A bd O1J;H b<cTaxable income is the amount that remains after total deductions are subtracted from gross income.<bs~~ $ <t-XPP?d! 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