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E File 2009 Tax Return

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E File 2009 Tax Return

E file 2009 tax return Publication 575 - Additional Material Table of Contents Worksheet A. E file 2009 tax return Simplified Method 1. E file 2009 tax return Enter the total pension or annuity payments received this year. E file 2009 tax return Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. E file 2009 tax return   2. E file 2009 tax return Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. E file 2009 tax return * See Cost (Investment in the Contract) , earlier 2. E file 2009 tax return   Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). E file 2009 tax return Otherwise, go to line 3. E file 2009 tax return   3. E file 2009 tax return Enter the appropriate number from Table 1 below. E file 2009 tax return But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. E file 2009 tax return 3. E file 2009 tax return   4. E file 2009 tax return Divide line 2 by the number on line 3 4. E file 2009 tax return   5. E file 2009 tax return Multiply line 4 by the number of months for which this year's payments were made. E file 2009 tax return If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. E file 2009 tax return Otherwise, go to line 6 5. E file 2009 tax return   6. E file 2009 tax return Enter any amounts previously recovered tax free in years after 1986. E file 2009 tax return This is the amount shown on line 10 of your worksheet for last year 6. E file 2009 tax return   7. E file 2009 tax return Subtract line 6 from line 2 7. E file 2009 tax return   8. E file 2009 tax return Enter the smaller of line 5 or line 7 8. E file 2009 tax return   9. E file 2009 tax return Taxable amount for year. E file 2009 tax return Subtract line 8 from line 1. E file 2009 tax return Enter the result, but not less than zero. E file 2009 tax return Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. E file 2009 tax return  Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. E file 2009 tax return If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. E file 2009 tax return   10. E file 2009 tax return Was your annuity starting date before 1987? □ Yes. E file 2009 tax return STOP. E file 2009 tax return Do not complete the rest of this worksheet. E file 2009 tax return  □ No. E file 2009 tax return Add lines 6 and 8. E file 2009 tax return This is the amount you have recovered tax free through 2013. E file 2009 tax return You will need this number if you need to fill out this worksheet next year 10. E file 2009 tax return   11. E file 2009 tax return Balance of cost to be recovered. E file 2009 tax return Subtract line 10 from line 2. E file 2009 tax return If zero, you will not have to complete this worksheet next year. E file 2009 tax return The payments you receive next year will generally be fully taxable 11. E file 2009 tax return   * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. E file 2009 tax return Table 1 for Line 3 Above   IF the age at  annuity starting date was . E file 2009 tax return . E file 2009 tax return . E file 2009 tax return         AND your annuity starting date was—     BEFORE November 19, 1996,  enter on line 3 . E file 2009 tax return . E file 2009 tax return . E file 2009 tax return AFTER November 18, 1996,  enter on line 3 . E file 2009 tax return . E file 2009 tax return . E file 2009 tax return   55 or under 300 360   56-60 260 310   61-65 240 260   66-70 170 210   71 or over 120 160 Table 2 for Line 3 Above   IF the combined ages at annuity starting date were . E file 2009 tax return . E file 2009 tax return . E file 2009 tax return   THEN enter on line 3 . E file 2009 tax return . E file 2009 tax return . E file 2009 tax return         110 or under   410         111-120   360         121-130   310         131-140   260         141 or over   210       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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Return to the Tax Stats home page

Page Last Reviewed or Updated: 06-Jan-2014

The E File 2009 Tax Return

E file 2009 tax return Publication 501 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. E file 2009 tax return Tax questions. E file 2009 tax return Useful Items - You may want to see: What's New Who must file. E file 2009 tax return   In some cases, the amount of income you can receive before you must file a tax return has increased. E file 2009 tax return Table 1 shows the filing requirements for most taxpayers. E file 2009 tax return Exemption amount. E file 2009 tax return  The amount you can deduct for each exemption has increased. E file 2009 tax return It was $3,800 for 2012. E file 2009 tax return It is $3,900 for 2013. E file 2009 tax return Exemption phaseout. E file 2009 tax return  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. E file 2009 tax return For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. E file 2009 tax return See Phaseout of Exemptions , later. E file 2009 tax return Standard deduction increased. E file 2009 tax return   The standard deduction for some taxpayers who do not itemize their deductions on Schedule A of Form 1040 is higher for 2013 than it was for 2012. E file 2009 tax return The amount depends on your filing status. E file 2009 tax return You can use the 2013 Standard Deduction Tables near the end of this publication to figure your standard deduction. E file 2009 tax return Same-sex marriages. E file 2009 tax return . E file 2009 tax return  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. E file 2009 tax return See Same-sex marriage under Marital Status, later. E file 2009 tax return If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. E file 2009 tax return For details on filing amended returns, see Joint Return After Separate Returns . E file 2009 tax return Reminders Future developments. E file 2009 tax return  Information about any future developments affecting Publication 501 (such as legislation enacted after we release it) will be posted at www. E file 2009 tax return irs. E file 2009 tax return gov/pub501. E file 2009 tax return Taxpayer identification number for aliens. E file 2009 tax return   If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an individual taxpayer identification number (ITIN). E file 2009 tax return Your spouse also may need an ITIN if he or she does not have and is not eligible to get an SSN. E file 2009 tax return See Form W-7, Application for IRS Individual Taxpayer Identification Number. E file 2009 tax return Also, see Social Security Numbers for Dependents , later. E file 2009 tax return Photographs of missing children. E file 2009 tax return   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. E file 2009 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. E file 2009 tax return 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. E file 2009 tax return Introduction This publication discusses some tax rules that affect every person who may have to file a federal income tax return. E file 2009 tax return It answers some basic questions: who must file; who should file; what filing status to use; how many exemptions to claim; and the amount of the standard deduction. E file 2009 tax return Who Must File explains who must file an income tax return. E file 2009 tax return If you have little or no gross income, reading this section will help you decide if you have to file a return. E file 2009 tax return Who Should File helps you decide if you should file a return, even if you are not required to do so. E file 2009 tax return Filing Status helps you determine which filing status to use. E file 2009 tax return Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. E file 2009 tax return It also helps determine your standard deduction and tax rate. E file 2009 tax return Exemptions, which reduce your taxable income, are discussed in Exemptions . E file 2009 tax return Exemptions for Dependents explains the difference between a qualifying child and a qualifying relative. E file 2009 tax return Other topics include the social security number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents. E file 2009 tax return Phaseout of Exemptions explains how to determine whether you must reduce the dollar amount of exemptions you claim and, if so, the amount of the reduction. E file 2009 tax return Standard Deduction gives the rules and dollar amounts for the standard deduction — a benefit for taxpayers who do not itemize their deductions. E file 2009 tax return This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that limit the standard deduction available to dependents. E file 2009 tax return In addition, this section helps you decide whether you would be better off taking the standard deduction or itemizing your deductions. E file 2009 tax return How To Get Tax Help explains how to get tax help from the IRS. E file 2009 tax return This publication is for U. E file 2009 tax return S. E file 2009 tax return citizens and resident aliens only. E file 2009 tax return If you are a resident alien for the entire year, you must follow the same tax rules that apply to U. E file 2009 tax return S. E file 2009 tax return citizens. E file 2009 tax return The rules to determine if you are a resident or nonresident alien are discussed in chapter 1 of Publication 519, U. E file 2009 tax return S. E file 2009 tax return Tax Guide for Aliens. E file 2009 tax return Nonresident aliens. E file 2009 tax return    If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different from those that apply to U. E file 2009 tax return S. E file 2009 tax return citizens. E file 2009 tax return See Publication 519. E file 2009 tax return Comments and suggestions. E file 2009 tax return    We welcome your comments about this publication and your suggestions for future editions. E file 2009 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. E file 2009 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. E file 2009 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. E file 2009 tax return   You can send your comments from www. E file 2009 tax return irs. E file 2009 tax return gov/formspubs. E file 2009 tax return Click on “More Information” and then on “Comment on Tax Forms and Publications. E file 2009 tax return ”   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. E file 2009 tax return Ordering forms and publications. E file 2009 tax return    Visit www. E file 2009 tax return irs. E file 2009 tax return gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. E file 2009 tax return Internal Revenue Service 1201 N. E file 2009 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. E file 2009 tax return    If you have a tax question, check the information available on IRS. E file 2009 tax return gov or call 1-800-829-1040. E file 2009 tax return We cannot answer tax questions sent to either of the above addresses. E file 2009 tax return Useful Items - You may want to see: Publication 559 Survivors, Executors, and Administrators 929 Tax Rules for Children and Dependents Form (and Instructions) 1040X Amended U. E file 2009 tax return S. E file 2009 tax return Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8814 Parents' Election To Report Child's Interest and Dividends Prev  Up  Next   Home   More Online Publications