The Internal Revenue Services recently published three tables reflecting data of fiduciary income returns (Form 1041) for filing year 2013. The data is categorized by trust type and filing status, and include sources of income and deductions. The tables are listed as below:

  • Selected Income, Deduction, and Tax Computation Items, By Tax Status and Size of Gross Estate
  • Selected Tax Computation Items, by State of Residence
  • Charitable Bequests, by State of Residence

See IRS SOI Tax Stats – Estate Tax Filing Year Tables.

Posted by Jiaqi Wang, Associate Editor, Wealth Strategies Journal