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File state taxes only for free Publication 584 - Main Content Table of Contents LossesCost or other basis. File state taxes only for free Fair market value. File state taxes only for free Exception for personal-use real property. File state taxes only for free More information. File state taxes only for free Comments and SuggestionsOrdering forms and publications. File state taxes only for free Tax questions. File state taxes only for free How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File state taxes only for free Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. File state taxes only for free However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. File state taxes only for free Any reimbursement you receive will reduce the loss. File state taxes only for free If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. File state taxes only for free Amount of loss. File state taxes only for free   You figure the amount of your loss using the following steps. File state taxes only for free Determine your cost or other basis in the property before the casualty or theft. File state taxes only for free Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. File state taxes only for free (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. File state taxes only for free ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. File state taxes only for free Apply the deduction limits, discussed later, to determine the amount of your deductible loss. File state taxes only for free Cost or other basis. File state taxes only for free   Cost or other basis usually means original cost plus improvements. File state taxes only for free If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. File state taxes only for free If you inherited the property from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. File state taxes only for free Fair market value. File state taxes only for free   FMV is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. File state taxes only for free When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft. File state taxes only for free Separate computations. File state taxes only for free   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. File state taxes only for free Then combine the losses to determine the total loss from that casualty or theft. File state taxes only for free Exception for personal-use real property. File state taxes only for free   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. File state taxes only for free Figure the loss using the smaller of the following. File state taxes only for free The decrease in FMV of the entire property. File state taxes only for free The adjusted basis of the entire property. File state taxes only for free Deduction limits. File state taxes only for free   After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. File state taxes only for free You do this on Form 4684, section A. File state taxes only for free If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss. File state taxes only for free You must reduce each casualty or theft loss by $100 ($100 rule). File state taxes only for free You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). File state taxes only for free More information. File state taxes only for free   For more information about the deduction limits, see Publication 547. File state taxes only for free When your loss is deductible. File state taxes only for free   You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. File state taxes only for free You can generally deduct a theft loss only in the year you discovered your property was stolen. File state taxes only for free However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. File state taxes only for free For details, see Disaster Area Losses in Publication 547. File state taxes only for free Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. File state taxes only for free You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. File state taxes only for free NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. File state taxes only for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File state taxes only for free You can email us at taxforms@irs. File state taxes only for free gov. File state taxes only for free Please put “Publications Comment” on the subject line. File state taxes only for free You can also send us comments from www. File state taxes only for free irs. File state taxes only for free gov/formspubs. File state taxes only for free Select “Comment on Tax Forms and Publications” under “Information about. File state taxes only for free ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File state taxes only for free Ordering forms and publications. File state taxes only for free   Visit www. File state taxes only for free irs. File state taxes only for free gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. File state taxes only for free Internal Revenue Service 1201 N. File state taxes only for free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File state taxes only for free   If you have a tax question, check the information available on IRS. File state taxes only for free gov or call 1-800-829-1040. File state taxes only for free We cannot answer tax questions sent to either of the above addresses. File state taxes only for free How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. File state taxes only for free By selecting the method that is best for you, you will have quick and easy access to tax help. File state taxes only for free Free help with your return. File state taxes only for free   Free help in preparing your return is available nationwide from IRS-certified volunteers. File state taxes only for free The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File state taxes only for free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File state taxes only for free To find the nearest VITA or TCE site, visit IRS. File state taxes only for free gov or call 1-800-906-9887 or 1-800-829-1040. File state taxes only for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File state taxes only for free To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. File state taxes only for free aarp. File state taxes only for free org/money/taxaide. File state taxes only for free   For more information on these programs, go to IRS. File state taxes only for free gov and enter keyword “VITA” in the upper right-hand corner. File state taxes only for free Internet. File state taxes only for free You can access the IRS website at IRS. File state taxes only for free gov 24 hours a day, 7 days a week to: E-file your return. File state taxes only for free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File state taxes only for free Check the status of your 2011 refund. File state taxes only for free Go to IRS. File state taxes only for free gov and click on Where's My Refund. File state taxes only for free Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File state taxes only for free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File state taxes only for free Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File state taxes only for free Download forms, including talking tax forms, instructions, and publications. File state taxes only for free Order IRS products online. File state taxes only for free Research your tax questions online. File state taxes only for free Search publications online by topic or keyword. File state taxes only for free Use the online Internal Revenue Code, regulations, or other official guidance. File state taxes only for free View Internal Revenue Bulletins (IRBs) published in the last few years. File state taxes only for free Figure your withholding allowances using the withholding calculator online at www. File state taxes only for free irs. File state taxes only for free gov/individuals. File state taxes only for free Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. File state taxes only for free irs. File state taxes only for free gov/individuals. File state taxes only for free Sign up to receive local and national tax news by email. File state taxes only for free Get information on starting and operating a small business. File state taxes only for free Phone. File state taxes only for free Many services are available by phone. File state taxes only for free   Ordering forms, instructions, and publications. File state taxes only for free Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. File state taxes only for free You should receive your order within 10 days. File state taxes only for free Asking tax questions. File state taxes only for free Call the IRS with your tax questions at 1-800-829-1040. File state taxes only for free Solving problems. File state taxes only for free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. File state taxes only for free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File state taxes only for free Call your local Taxpayer Assistance Center for an appointment. File state taxes only for free To find the number, go to www. File state taxes only for free irs. File state taxes only for free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File state taxes only for free TTY/TDD equipment. File state taxes only for free If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. File state taxes only for free TeleTax topics. File state taxes only for free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File state taxes only for free Refund information. File state taxes only for free To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). File state taxes only for free Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File state taxes only for free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File state taxes only for free Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File state taxes only for free If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. File state taxes only for free Other refund information. File state taxes only for free To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. File state taxes only for free Evaluating the quality of our telephone services. File state taxes only for free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. File state taxes only for free One method is for a second IRS representative to listen in on or record random telephone calls. File state taxes only for free Another is to ask some callers to complete a short survey at the end of the call. File state taxes only for free Walk-in. File state taxes only for free Many products and services are available on a walk-in basis. File state taxes only for free   Products. File state taxes only for free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File state taxes only for free Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. File state taxes only for free Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. File state taxes only for free Services. File state taxes only for free You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. File state taxes only for free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File state taxes only for free If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. File state taxes only for free No appointment is necessary—just walk in. File state taxes only for free If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. File state taxes only for free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. File state taxes only for free If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. File state taxes only for free All other issues will be handled without an appointment. File state taxes only for free To find the number of your local office, go to  www. File state taxes only for free irs. File state taxes only for free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File state taxes only for free Mail. File state taxes only for free You can send your order for forms, instructions, and publications to the address below. File state taxes only for free You should receive a response within 10 days after your request is received. File state taxes only for free  Internal Revenue Service 1201 N. File state taxes only for free Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. File state taxes only for free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File state taxes only for free Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. File state taxes only for free We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. File state taxes only for free Remember, the worst thing you can do is nothing at all. File state taxes only for free   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. File state taxes only for free You face (or your business is facing) an immediate threat of adverse action. File state taxes only for free You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. File state taxes only for free   If you qualify for our help, we’ll do everything we can to get your problem resolved. File state taxes only for free You will be assigned to one advocate who will be with you at every turn. File state taxes only for free We have offices in every state, the District of Columbia, and Puerto Rico. File state taxes only for free Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. File state taxes only for free And our services are always free. File state taxes only for free   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. File state taxes only for free Our tax toolkit at www. File state taxes only for free TaxpayerAdvocate. File state taxes only for free irs. File state taxes only for free gov can help you understand these rights. File state taxes only for free   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. File state taxes only for free irs. File state taxes only for free gov/advocate. File state taxes only for free You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. File state taxes only for free   TAS also handles large-scale or systemic problems that affect many taxpayers. File state taxes only for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File state taxes only for free irs. File state taxes only for free gov/advocate. File state taxes only for free Low Income Taxpayer Clinics (LITCs). File state taxes only for free   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. File state taxes only for free Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. File state taxes only for free These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. File state taxes only for free Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. File state taxes only for free For more information and to find a clinic near you, see the LITC page on www. File state taxes only for free irs. File state taxes only for free gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. File state taxes only for free This publication is also available by calling 1-800-829-3676 or at your local IRS office. File state taxes only for free Free tax services. File state taxes only for free   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. File state taxes only for free Learn about free tax information from the IRS, including publications, services, and education and assistance programs. File state taxes only for free The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. File state taxes only for free The majority of the information and services listed in this publication are available to you free of charge. File state taxes only for free If there is a fee associated with a resource or service, it is listed in the publication. File state taxes only for free   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File state taxes only for free DVD for tax products. File state taxes only for free You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. File state taxes only for free Prior-year forms, instructions, and publications. File state taxes only for free Tax Map: an electronic research tool and finding aid. File state taxes only for free Tax law frequently asked questions. File state taxes only for free Tax Topics from the IRS telephone response system. File state taxes only for free Internal Revenue Code—Title 26 of the U. File state taxes only for free S. File state taxes only for free Code. File state taxes only for free Links to other Internet based Tax Research Materials. File state taxes only for free Fill-in, print, and save features for most tax forms. File state taxes only for free Internal Revenue Bulletins. File state taxes only for free Toll-free and email technical support. File state taxes only for free Two releases during the year. File state taxes only for free  – The first release will ship the beginning of January 2012. File state taxes only for free  – The final release will ship the beginning of March 2012. File state taxes only for free Purchase the DVD from National Technical Information Service (NTIS) at www. File state taxes only for free irs. File state taxes only for free gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). File state taxes only for free Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Income from Trusts and Estates Statistics

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Snapshot of Estate and Trust Income Tax Statistics

The U.S. Income Tax Return for Estates and Trusts (Form 1041) is used to report the income, deductions, gains, and losses of estates and trusts, as well as distributions to beneficiaries and income tax liability. Entities are classified into types based on their purpose. These types include:

  • decedent's estates
  • simple trusts
  • complex trusts
  • qualified disability trusts
  • electing small business trust (ESBT)
  • grantor type trust
  • bankruptcy estates
  • pooled income funds

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 1041, please visit Income from Trusts and Estates Study Metadata.
 

Statistical Tables   SOI Bulletin Articles       Other IRS Data
 

 


Statistical Tables

The following tables are available as Microsoft Excel®  files.  A free Excel viewer is available for download, if needed.

Fiduciary Returns - Sources of Income, Deductions, and Tax Liability, by Tax Status and Size of Gross Income

Fiduciary Returns - Sources of Income, Deductions, and Tax Liability, by Type of Entity

Fiduciary Income and Deductions, by State and Entity Type

 

Archive - Fiduciary Income Tax Returns
 

To make customized tables using this data, please visit the Statistics of Income Tax Stats Table Wizard.

 

Projections

For selected tax returns, including the Form 1041, IRS's Office of Research produces annual forecasts of the number of returns that will be filed in future years.
    Projections of Returns to be Filed in Future Calendar Years


 

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SOI Bulletin Articles

The following are available as PDF files.  A free Adobe® reader is available for download, if needed.

 

  • Fiduciary Income Tax Returns

               2003-2004          1997          1982

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Other SOI Data on Trusts

Form 5227 is an information return filed by split-interest trusts, those who make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donor.  Certain charitable trusts, those treated as private foundations except that they are not exempt from income taxes, annually file Form 990-PF.

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Other IRS Data and Related Links

For tax administration data on this topic, as well as other types of taxes, choose from the links below.

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Page Last Reviewed or Updated: 06-Jan-2014

The File State Taxes Only For Free

File state taxes only for free Publication 3991 - Introductory Material Table of Contents Introduction Introduction All of the changes discussed in this publication resulted from the Job Creation and Worker Assistance Act of 2002. File state taxes only for free This publication highlights tax law changes that took effect retroactively for 2001 and others that take effect in 2002 and later years. File state taxes only for free The chapters are divided into separate sections based on when the changes take effect. File state taxes only for free For example, this publication covers the following topics. File state taxes only for free Tax benefits for the area of New York City damaged in terrorist attacks on September 11, 2001. File state taxes only for free New deduction available for educator expenses. File state taxes only for free Limit on the use of the non-accrual experience method of accounting. File state taxes only for free Pension changes such as the new tax credit for certain pension plan startup costs, an increased SEP contribution limit, figuring 403(b) catch-up contributions, and a provision for deemed IRAs. File state taxes only for free Extension of the welfare-to-work credit and work opportunity credit. File state taxes only for free New 5-year carryback rule for net operating losses (NOLs). File state taxes only for free See the discussion of each topic for more information. File state taxes only for free Certain changes had a major effect on two of the publications we issued for 2001. File state taxes only for free We published supplements to those two publications and they have been included in this publication as follows. File state taxes only for free Chapter 4 contains the supplement to Publication 463, Travel, Entertainment, Gift, and Car Expenses. File state taxes only for free This discusses the increase in the amount of depreciation deduction for certain automobiles. File state taxes only for free Chapter 5 contains the supplement to Publication 946, How To Depreciate Property. File state taxes only for free This discusses the special depreciation allowance for property acquired after September 10, 2001. File state taxes only for free Adjusting your withholding or estimated tax payments for 2002. File state taxes only for free   If your tax for 2002 will be more or less than your 2001 tax, you may need to adjust your withholding or estimated tax payments accordingly. File state taxes only for free If your tax will decrease, you can get the benefit of lower taxes throughout the year. File state taxes only for free If you will owe more tax, you can avoid a penalty when you file your tax return. File state taxes only for free   See the following table for forms and publications that will help you adjust your withholding or estimated tax payments. File state taxes only for free See chapter 6 for information on ordering forms and publications. File state taxes only for free To adjust your. File state taxes only for free . File state taxes only for free . File state taxes only for free . File state taxes only for free Get Form. File state taxes only for free . File state taxes only for free . File state taxes only for free And Publication. File state taxes only for free . File state taxes only for free . File state taxes only for free Withholding W–4, Employee's Withholding Allowance Certificate 919, How Do I Adjust My Tax Withholding? Estimated tax payments 1040–ES, Estimated Tax for Individuals 505, Tax Withholding and Estimated Tax Photographs of missing children. File state taxes only for free   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File state taxes only for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File state taxes only for free You can help bring these children home by looking at the photographs and calling 1–800–THE–LOST (1–800–843–5678) if you recognize a child. File state taxes only for free Comments and suggestions. File state taxes only for free   We welcome your comments about this publication. File state taxes only for free   You can e-mail us while visiting our web site at www. File state taxes only for free irs. File state taxes only for free gov. File state taxes only for free   You can write to us at the following address: Internal Revenue Service Technical Publications Branch W:CAR:MP:FP:P 1111 Constitution Ave. File state taxes only for free NW Washington, DC 20224   We respond to many letters by telephone. File state taxes only for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File state taxes only for free Prev  Up  Next   Home   More Online Publications