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However, the data are included in the appropriate totals.[[1] The values of both taxable and nontaxable grantor trusts are included in this category.�[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 1041.7NOTE: Detail may not add to totals because of rounding.�[2] Excludes 679,120 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.yTable 2. 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as total income) is the aggregate sum of all income from an estate or trust.< q���~~� � � �<(���X�P�P?��d�! D�]4@(� �*�3)D�2F7�� ��B<CTotal deductions are the aggregate sum of all reported deductions.< B���xx� � � �6(��X�P�P?��=��>7f�]4@(@ &Fո@Q�<�� ��b<cTaxable income is the amount that remains after total deductions are subtracted from gross income.< b���xx� � � �6��X�P�P?��>��?f�]4@� � �+N0cZ�� ��]<^Total tax liability is the amount of tax that an estate or trust is legally obligated to pay.< ]���~~� � � �<P���X�P�P?��@m�@��]4@P@ �6ԮFK{{�� ���<�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.< ����~~� � � �<����X�P�P?��A=�B���]4@�� �*n�=bK�0`R��� ���<�Estimated tax payments allocated to beneficiaries are any portion of the estimated tax treated as a payment of estimated tax made by beneficiaries.< ����~~� � � �<P���X�P�P?��C�Cw��]4@P` vváN�X�� ���<�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.< ����~~� � � �<���X�P�P?��D��EH��]4@� @Ё朌NVEM4�� ���<�Federal income tax withheld is a credit that can be claimed for federal income tax withheld on income received by an estate or trust.< ����~~� �  � �<P���X�P�P?��E��F��]4 @P 5ca�-@{U<�� ���<�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.< ����~~� �  � �<����X�P�P?��G~�H���]4 @�@ c жXAbK`z�� ���<�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.< ����~~� �  � �<(���X�P�P?��� � "�]4 @(� ڀ NGi9f{~��� ��}<�Interest income is equal to the estate or trust s share of all taxable interest income that was received during the tax year.< }���~~� �  � �<���X�P�P?�� �  U�]4 @ W� @c-"S��� ���<+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.< ����~~� �  � �<У����X�P�P?�� 19 f�]4 @У�� >NOĶCc�� ���<�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(��X�P�P?��9U 3�]4@( !� 犖E7Zz�� ��q<rCapital gain (less loss) is the gain or loss that results from the sale of capital assets by the trust or estate.< q���~~� � � �<���X�P�P?��U:f�]4@�"� T&tF�?Q�� ���<�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� � � �6Ф���X�P�P?��+ 3�]4@Ф�#� F�+mOG�Q8�i�� ��h<�Farm income (less loss) is any income and expenses related to the estate or trust s operation of a farm.< h���~~� � � �<(���X�P�P?��+G U�]4@(P� +�#"Bv�#�� ���<�Ordinary gain is equal to the ordinary gain or loss from the sale of property other than capital assets and also from involuntary conversions.< ����~~� � � �<���X�P�P?��Gd 3�]4@ Q� DlTM[2m�� ��N<OOther income (less loss) is equal to income not listed elsewhere on Form 1041.< N���~~� � � �<Ц����X�P�P?��"$�f�]4@Ц�@U� 1!{[N7!�� ���<�Interest paid is the amount of interest (subject to limitations) paid by the estate or trust on amounts borrowed by the estate or trust.< ����~~� � � �<���X�P�P?��(U*r U�]4@`V� sQMNuH��� ���<�Fiduciary fees are the deductible fees paid or incurred to the fiduciary for administering the estate or trust during the tax year.< ����xx� � � �6��X�P�P?��+$-� 3�]4@V� �5�'F��� ��n<oCharitable distributions deductions are any part of the estate or trust that is paid for a charitable purpose.< n���~~� � � �<(���X�P�P?��.�0U�]4@( W� �>18ǡ�K+C&M3�� ��|<}A complex trust is any trust that either retains income, makes charitable distributions, or distributes amounts from corpus.< |���~~� � � �<���X�P�P?��� [�]4@ Z� �2?�2tN�;-N �� ���<�A trust may be a simple trust if all income must be distributed currently, the trust does not distribute amounts allocated to the corpus, and the trust does not make charitable distributions.< ����~~� � � �<����X�P�P?��� �U3�]4@�Z� iwD�%�2]�� ��g<hA grantor trust occurs when some or all powers or ownership benefits are retained by the trust grantor.< g���~~� � � �<P���X�P�P?�����]4@PZ� &vm�UC |:#�� ���<[A decedent s estate is created at the time of death and contains all of the decedent s property at the time of death until they are allocated to creditors and beneficiaries.< ����~~� �  � �<Я����X�P�P?������]4 @Я�@[� �C �1L} 5){�� ��p<qA qualified disability trust is a trust created to benefit individuals who are disabled and under the age of 65.< p���~~� �! � �<P%w���X�P�P?�������]4!@P%w[� G�+UGJW��-�� ���<�A Chapter 7 bankruptcy estate contains all assets owned by an individual when they file for bankruptcy under Chapter 7 of the Bankruptcy Code, otherwise known as a liquidation bankruptcy.< ����~~� �" � �<)w���X�P�P?������]4"@)w\� ��_wAN/�w �� ���<�A split-interest trust (SIT) is an arrangement which has both charitable and noncharitable beneficiaries. 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