Table 1.

Fiduciary Income Tax Returns, Income

Source, Deductions, and Tax Liability, by Tax Status
and Size of Total Income, Filing Year 2012
[Money amounts in thousands of dollars]
Scroll over selected items below for brief definitions.
Additional data information, including expanded definitions.

Tax status, size of total income

All returns, total

Less 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 more
Taxable returns, total
Less 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 more
Nontaxable returns, total
Less 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 more
** Data are combined to prevent disclosure of individual taxpayer data.
[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.
[2] Only values greater than zero were recorded for taxable income.
[3] Total 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.
[4] 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).
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.
SOURCE: IRS, Statistics of Income Division, November 2013.

Total income (less loss)

Number
(1)
3,014,952
349,221
696,552
388,240
718,615
721,086
129,448
11,790
631,219
1,135
4,089
62,075
195,569
285,895
73,643
8,813
2,383,733
348,086
692,463
326,165
523,046
435,191
55,805
2,977

Amount
(2)
114,439,253
-3,861,934
0
125,031
3,212,477
22,740,290
32,684,394
59,538,995
78,406,512
-114,942
0
26,570
948,509
9,807,825
19,649,429
48,089,121
36,032,741
-3,746,991
0
98,461
2,263,968
12,932,464
13,034,965
11,449,874

Interest income
Number
(3)
1,493,321
165,956
413
244,410
450,404
517,379
104,039
10,720
440,085
710
0
47,255
118,381
204,759
60,790
8,190
1,053,236
165,246
413
197,155
332,023
312,620
43,249
2,530

Amount
(4)
11,092,598
263,884
904
69,244
707,295
2,930,139
2,821,068
4,300,065
6,001,305
15,151
0
16,077
176,701
983,209
1,564,146
3,246,022
5,091,293
248,733
904
53,167
530,594
1,946,930
1,256,922
1,054,043

Ordinary dividends
Number
(5)
1,620,623
219,483
349
175,980
552,915
564,833
97,035
10,028
477,855
** 631
**
18,278
143,713
244,602
62,725
7,906
1,142,768
** 219,201
**
157,702
409,202
320,231
34,310
2,122

Amount
(6)
29,759,669
357,541
771
177,313
2,347,383
9,046,375
7,080,224
10,750,061
16,520,377
** 5,703
**
8,782
505,644
3,633,722
4,526,439
7,840,087
13,239,292
** 352,610
**
168,531
1,841,739
5,412,653
2,553,785
2,909,974

Business income (less loss)

Number
(7)
16,738
3,287
32
884
3,054
5,989
3,013
479
5,246
24
0
168
1,013
2,180
1,520
341
11,492
3,263
32
716
2,041
3,809
1,493
138

Table 1. Fiduciary Income Tax Returns, Income

Source, Deductions, and Tax Liability, by Tax Status
and Size of Total Income, Filing Year 2012
[Money amounts in thousands of dollars]
Scroll over selected items below for brief definitions.
Additional data information, including expanded definitions.
Income
Tax status, size of total income

Business income (less loss)

All returns, total

Less 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 more
Taxable returns, total
Less 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 more
Nontaxable returns, total
Less 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 more
** Data are combined to prevent disclosure of individual taxpayer data.
[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.
[2] Only values greater than zero were recorded for taxable income.
[3] Total 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.
[4] 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).
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.
SOURCE: IRS, Statistics of Income Division, November 2013.

Amount
(8)
738,980
-164,410
393
-749
3,752
64,746
178,812
656,436
665,347
-5,336
0
-52
1,651
23,468
75,068
570,548
73,633
-159,074
393
-697
2,101
41,278
103,744
85,888

Capital gain (less loss)

Number
(9)
1,617,213
322,939
703
139,315
486,062
555,233
102,412
10,549
450,483
1,017
11
11,107
120,882
243,408
65,719
8,339
1,166,730
321,922
692
128,208
365,180
311,825
36,693
2,210

Amount
(10)
47,567,782
-392,557
13,999
-102,399
-309,616
3,974,712
10,853,981
33,529,663
41,889,941
1,478
422
-95
117,477
3,263,893
8,617,150
29,889,615
5,677,842
-394,035
13,577
-102,304
-427,093
710,819
2,236,831
3,640,048

Rents, royalties, partnerships,

other estates and trusts, etc.
Number
(11)
510,791
56,166
637
23,365
119,779
232,210
69,838
8,796
165,078
430
4
3,734
35,312
80,742
38,108
6,748
345,713
55,736
633
19,631
84,467
151,468
31,730
2,048

Amount
(12)
17,157,608
-2,685,750
-15,873
-29,622
254,519
4,219,163
7,856,165
7,559,006
9,920,187
-104,638
-422
859
85,925
1,092,921
3,377,666
5,467,878
7,237,421
-2,581,112
-15,451
-30,481
168,595
3,126,242
4,478,500
2,091,128

Farm income (less loss)

Number
(13)
26,669
4,959
57
1,051
5,432
12,258
2,729
183
5,445
21
0
142
1,320
2,860
987
115
21,224
4,938
57
909
4,112
9,398
1,742
68

Amount
(14)
264,332
-135,834
-948
-1,096
7,182
220,800
165,646
8,583
66,321
-795
0
-17
1,860
36,386
31,704
-2,817
198,012
-135,038
-948
-1,079
5,321
184,414
133,942
11,399

Table 1. Fiduciary Income Tax Returns, Income

Source, Deductions, and Tax Liability, by Tax Status
and Size of Total Income, Filing Year 2012
[Money amounts in thousands of dollars]
Scroll over selected items below for brief definitions.
Additional data information, including expanded definitions.
Income
Tax status, size of total income

All returns, total

Less 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 more
Taxable returns, total
Less 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 more
Nontaxable returns, total
Less 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 more
** Data are combined to prevent disclosure of individual taxpayer data.
[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.
[2] Only values greater than zero were recorded for taxable income.
[3] Total 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.
[4] 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).
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.
SOURCE: IRS, Statistics of Income Division, November 2013.

Ordinary gain (less loss)

Other income (less loss)

Number
(15)
83,252
15,832
196
2,486
13,094
31,909
16,078
3,657
31,681
189
0
207
3,222
14,474
10,616
2,973
51,571
15,643
196
2,279
9,872
17,435
5,462
684

Number
(17)
371,604
28,424
182
22,577
101,131
164,786
48,607
5,897
141,722
** 214
**
2,651
30,371
74,623
29,041
4,822
229,882
** 28,392
**
19,926
70,760
90,163
19,566
1,075

Amount
(16)
-879,859
-1,128,700
4,431
-2,930
-5,674
14,211
41,222
197,581
140,391
-29,051
0
-28
-1,115
14,963
30,353
125,270
-1,020,251
-1,099,649
4,431
-2,902
-4,559
-752
10,869
72,311

Amount
(18)
8,738,127
23,889
-3,676
15,269
207,631
2,270,139
3,687,275
2,537,601
3,202,638
** 2,547
**
1,045
60,363
759,263
1,426,902
952,518
5,535,489
** 17,666
**
14,224
147,267
1,510,876
2,260,373
1,585,083

Total deductions
Number
(19)
2,433,092
339,758
135,079
382,462
714,656
719,997
129,359
11,781
620,577
1,117
1,527
58,768
191,995
284,811
73,555
8,804
1,812,515
338,641
133,552
323,694
522,661
435,186
55,804
2,977

Amount
(20)
76,353,246
4,733,139
632,169
1,116,117
4,421,241
19,590,275
22,222,924
23,637,381
23,324,684
87,301
8,401
19,408
258,228
3,963,692
7,668,500
11,319,153
53,028,562
4,645,837
623,768
1,096,709
4,163,013
15,626,583
14,554,424
12,318,228

Interest paid
Number
(21)
150,199
16,795
1,341
7,663
31,221
61,368
26,401
5,410
59,891
187
14
337
7,489
28,877
18,398
4,589
90,308
16,608
1,327
7,326
23,732
32,491
8,003
821

Table 1. Fiduciary Income Tax Returns, Income

Source, Deductions, and Tax Liability, by Tax Status
and Size of Total Income, Filing Year 2012
[Money amounts in thousands of dollars]
Scroll over selected items below for brief definitions.
Additional data information, including expanded definitions.

Tax status, size of total income

Interest paid

All returns, total

Less 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 more
Taxable returns, total
Less 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 more
Nontaxable returns, total
Less 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 more
** Data are combined to prevent disclosure of individual taxpayer data.
[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.
[2] Only values greater than zero were recorded for taxable income.
[3] Total 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.
[4] 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).
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.
SOURCE: IRS, Statistics of Income Division, November 2013.

Amount
(22)
2,269,418
98,753
31,097
16,390
51,046
223,413
589,980
1,258,739
1,491,440
8,546
442
552
3,984
76,583
354,514
1,046,821
777,978
90,207
30,655
15,838
47,063
146,830
235,466
211,918

Taxes paid
Number
(23)
696,135
74,147
11,794
68,044
214,667
259,309
61,153
7,021
289,501
382
222
8,577
79,163
151,101
44,096
5,960
406,634
73,765
11,572
59,467
135,504
108,208
17,057
1,061

Amount
(24)
3,351,058
267,543
36,711
88,975
260,982
678,788
894,200
1,123,860
2,144,344
7,187
1,145
3,118
31,104
335,153
705,320
1,061,317
1,206,714
260,356
35,566
85,857
229,877
343,635
188,880
62,543

Fiduciary fees
Number
(25)
646,615
76,781
7,073
101,591
182,639
225,555
48,027
4,949
188,202
255
52
24,263
28,261
99,777
31,679
3,915
458,413
76,526
7,021
77,328
154,378
125,778
16,348
1,034

Amount
(26)
4,775,166
270,692
121,189
152,878
606,580
1,775,851
1,185,028
662,947
1,813,365
2,455
221
2,466
38,960
601,563
686,005
481,694
2,961,801
268,237
120,968
150,412
567,620
1,174,288
499,023
181,253

Charitable distributions
deduction
Number
(27)
97,902
7,803
747
5,987
18,895
38,667
21,098
4,705
39,297
97
14
416
4,705
17,295
13,033
3,737
58,605
7,706
733
5,571
14,190
21,372
8,065
968

Amount
(28)
6,090,083
92,167
35,278
58,402
142,670
594,470
1,160,531
4,006,565
944,378
699
67
1,415
2,125
37,401
169,241
733,431
5,145,705
91,468
35,211
56,987
140,545
557,069
991,290
3,273,134

Table 1. Fiduciary Income Tax Returns, Income

Source, Deductions, and Tax Liability, by Tax Status
and Size of Total Income, Filing Year 2012
[Money amounts in thousands of dollars]
Scroll over selected items below for brief definitions.
Additional data information, including expanded definitions.
Deductions
Tax status, size of total income

All returns, total

Less 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 more
Taxable returns, total
Less 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 more
Nontaxable returns, total
Less 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 more
** Data are combined to prevent disclosure of individual taxpayer data.
[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.
[2] Only values greater than zero were recorded for taxable income.
[3] Total 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.
[4] 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).
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.
SOURCE: IRS, Statistics of Income Division, November 2013.

Attorney, accountant, and return

preparer fees
Number
(29)
1,329,182
188,459
31,246
164,763
409,837
445,957
81,329
7,591
328,750
523
207
8,170
90,582
176,330
47,100
5,838
1,000,432
187,936
31,039
156,593
319,255
269,627
34,229
1,753

Amount
(30)
3,993,345
492,914
87,606
268,846
657,700
1,246,378
776,535
463,366
1,058,881
7,582
293
2,275
50,299
305,359
346,088
346,985
2,934,464
485,332
87,313
266,571
607,400
941,019
430,447
116,381

Other deductions [1]

Number
(31)
376,528
61,259
12,774
38,151
92,020
126,171
40,226
5,927
95,635
305
49
2,139
15,394
48,804
24,237
4,707
280,893
60,954
12,725
36,012
76,626
77,367
15,989
1,220

Amount
(32)
9,975,116
3,156,170
269,309
319,567
592,018
1,512,654
1,669,112
2,456,286
1,860,830
46,908
5,008
1,378
12,998
153,174
535,717
1,105,647
8,114,286
3,109,263
264,301
318,189
579,019
1,359,480
1,133,395
1,350,639

Allowable miscellaneous
deductions
Number
(33)
530,656
77,637
4,618
41,084
158,913
202,048
41,757
4,599
138,114
375
55
1,710
28,917
78,123
25,405
3,529
392,542
77,262
4,563
39,374
129,996
123,925
16,352
1,070

Amount
(34)
4,306,973
187,673
14,044
54,874
330,247
1,096,053
1,136,154
1,487,929
2,411,441
11,658
696
530
31,730
431,060
754,486
1,181,281
1,895,532
176,015
13,348
54,344
298,517
664,993
381,667
306,648

Income distribution deduction

Number
(35)
1,135,923
70,800
410
81,650
363,784
518,755
93,657
6,867
197,209
122
16
676
21,208
128,404
42,442
4,341
938,714
70,678
394
80,974
342,576
390,351
51,215
2,526

Table 1. Fiduciary Income Tax Returns, Income

Source, Deductions, and Tax Liability, by Tax Status
and Size of Total Income, Filing Year 2012
[Money amounts in thousands of dollars]
Scroll over selected items below for brief definitions.
Additional data information, including expanded definitions.

ns
Tax status, size of total income

Income distribution deduction

All returns, total

Less 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 more
Taxable returns, total
Less 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 more
Nontaxable returns, total
Less 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 more
** Data are combined to prevent disclosure of individual taxpayer data.
[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.
[2] Only values greater than zero were recorded for taxable income.
[3] Total 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.
[4] 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).
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.
SOURCE: IRS, Statistics of Income Division, November 2013.

Amount
(36)
40,948,261
85,534
3,601
73,260
1,598,381
12,278,556
14,753,413
12,155,517
11,439,136
2,020
277
316
48,841
1,956,339
4,086,258
5,345,084
29,509,125
83,513
3,324
72,944
1,549,540
10,322,217
10,667,155
6,810,433

Estate tax deduction

Number
(37)
2,713
152
75
242
648
1,081
466
49
1,266
** 45
0
**
231
582
363
45
1,447
** 349
75
**
417
499
103
4

Amount
(38)
70,402
1,656
708
713
7,105
12,728
27,785
19,706
34,491
** 34
0
**
206
4,189
14,896
15,166
35,912
** 2,334
708
**
6,899
8,540
12,890
4,540

Exemption
Number
(39)
2,245,792
307,534
123,760
326,578
669,879
683,943
122,665
11,433
612,513
** 58,963
1,511
**
188,805
281,627
72,871
8,736
1,633,279
** 575,149
122,249
**
481,074
402,316
49,794
2,697

Amount
(40)
573,416
80,037
32,625
82,213
174,511
171,379
30,185
2,466
126,375
** 7,570
253
**
37,980
62,870
15,975
1,727
447,041
** 154,679
32,372
**
136,531
108,509
14,210
739

Taxable income [2]

Number
(41)
777,627
203
197
101,051
280,412
313,766
73,438
8,560
617,262
6
58
60,072
194,136
283,069
71,447
8,474
160,365
197
139
40,979
86,276
30,697
1,991
86

Amount
(42)
57,466,144
16,609
1,906
34,042
814,329
6,019,117
12,483,206
38,096,935
57,153,152
8
1,461
15,695
713,326
5,963,968
12,458,691
38,000,003
312,992
16,601
445
18,347
101,003
55,150
24,515
96,932

Table 1. Fiduciary Income Tax Returns, Income

Source, Deductions, and Tax Liability, by Tax Status
and Size of Total Income, Filing Year 2012
[Money amounts in thousands of dollars]
Scroll over selected items below for brief definitions.
Additional data information, including expanded definitions.

Tax status, size of total income

All returns, total

Less 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 more
Taxable returns, total
Less 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 more
Nontaxable returns, total
Less 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 more
** Data are combined to prevent disclosure of individual taxpayer data.
[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.
[2] Only values greater than zero were recorded for taxable income.
[3] Total 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.
[4] 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).
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.
SOURCE: IRS, Statistics of Income Division, November 2013.

Total tax liability [3,4]

Number
(43)
631,219
1,135
4,089
62,075
195,569
285,895
73,643
8,813
631,219
1,135
4,089
62,075
195,569
285,895
73,643
8,813
0
0
0
0
0
0
0
0

Amount
(44)
14,471,726
203,684
359,295
754,298
291,550
1,557,096
3,280,921
8,024,883
14,471,726
203,684
359,295
754,298
291,550
1,557,096
3,280,921
8,024,883
0
0
0
0
0
0
0
0

Estimated and applied payments

Number
(45)
371,267
18,709
4,661
17,624
90,388
179,221
53,438
7,226
254,552
661
1,788
4,298
51,275
142,254
47,552
6,724
116,715
18,048
2,873
13,326
39,113
36,967
5,886
502

Amount
(46)
10,032,883
265,268
299,993
729,190
351,423
1,236,280
2,403,127
4,747,603
9,425,522
198,661
276,425
706,666
278,079
1,061,531
2,265,623
4,638,537
607,361
66,607
23,568
22,524
73,344
174,749
137,504
109,066

Estimated tax payments

allocated to beneficiaries

Tax paid with extension

Number
(47)
1,937
54
38
75
336
907
446
81
364
0
0
4
53
177
101
29
1,573
54
38
71
283
730
345
52

Number
(49)
66,488
1,143
1,220
2,032
11,891
28,124
17,471
4,607
59,577
292
835
1,295
9,768
25,975
16,850
4,562
6,911
851
385
737
2,123
2,149
621
45

Amount
(48)
69,890
269
1,954
176
1,344
5,472
21,609
39,065
16,988
0
0
1
624
657
3,365
12,341
52,901
269
1,954
175
720
4,815
18,244
26,724

Table 1. Fiduciary Income Tax Returns, Income

Source, Deductions, and Tax Liability, by Tax Status
and Size of Total Income, Filing Year 2012
[Money amounts in thousands of dollars]
Scroll over selected items below for brief definitions.
Additional data information, including expanded definitions.

Tax status, size of total income

Tax paid with extension

All returns, total

Less 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 more
Taxable returns, total
Less 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 more
Nontaxable returns, total
Less 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 more
** Data are combined to prevent disclosure of individual taxpayer data.
[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.
[2] Only values greater than zero were recorded for taxable income.
[3] Total 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.
[4] 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).
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.
SOURCE: IRS, Statistics of Income Division, November 2013.

Amount
(50)
6,136,783
81,124
163,868
158,077
68,015
370,262
973,038
4,322,399
6,080,467
75,324
159,125
155,901
63,090
357,233
955,949
4,313,844
56,316
5,800
4,743
2,176
4,925
13,029
17,089
8,554

Federal income tax withheld

Number
(51)
55,845
3,169
1,292
3,916
15,116
24,109
7,294
949
25,037
36
326
722
6,328
12,280
4,475
870
30,808
3,133
966
3,194
8,788
11,829
2,819
79

Amount
(52)
437,223
5,505
37,218
2,543
12,386
90,243
143,783
145,544
291,779
106
5,454
511
5,079
49,647
89,476
141,506
145,444
5,399
31,765
2,032
7,307
40,596
54,307
4,038

Other payments
Number
(53)
4,439
324
148
383
1,207
1,627
550
200
2,663
9
37
181
767
1,060
429
180
1,776
315
111
202
440
567
121
20

Amount
(54)
51,889
300
26,356
84
347
2,117
4,909
17,776
24,410
19
305
55
262
1,688
4,489
17,592
27,480
281
26,051
29
85
429
420
184

Total prior payments

Number
(55)
452,303
22,595
6,599
23,059
113,408
214,002
64,284
8,356
301,188
758
2,366
5,965
64,202
164,526
55,572
7,799
151,115
21,837
4,233
17,094
49,206
49,476
8,712
557

Amount
(56)
16,588,880
351,929
525,480
889,718
430,827
1,693,421
3,503,248
9,194,257
15,805,181
274,110
441,309
863,132
345,886
1,469,433
3,312,172
9,099,138
783,699
77,819
84,171
26,586
84,941
223,988
191,076
95,118