Estates and Trusts OneSheet PDF 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 estates and trusts study metadata. On this page Statistical tables SOI Bulletin articles 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 Data presented Classified by Tax years Table 1. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Tax Status and Size of Total Income Tax status and size of gross income 2019 XLSX 2014 XLS 2013 XLS 2012 XLS 2011 XLSX 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 1998 XLS Fiduciary returns - Sources of income, deductions, and tax liability, by type of entity Data presented Classified by Tax years Table 2. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Type of Entity Type of Entity 2014 XLSX 2013 XLS 2012 XLS 2011 XLS 2010 XLS 2009 XLS 2008 XLS 2007 XLS 2006 XLS 2005 XLS 2004 XLS 2003 XLS 2002 XLS 2001 XLS 1998 XLS Fiduciary income and deductions, by state and entity type Filing year 2014 States A-K States L-N States O-W Alabama XLS Alaska XLS Arizona XLS Arkansas XLS California XLS Colorado XLS Connecticut XLS Delaware XLS District of Columbia XLS Florida XLS Georgia XLS Hawaii XLS Idaho XLS Illinois XLS Indiana XLS Iowa XLS Kansas XLS Kentucky XLS Louisiana XLS Maine XLS Maryland XLS Massachusetts XLS Michigan XLS Minnesota XLS Mississippi XLS Missouri XLS Montana XLS Nebraska XLS Nevada XLS New Hampshire XLS New Jersey XLS New Mexico XLS New York XLS North Carolina XLS North Dakota XLS Ohio XLS Oklahoma XLS Oregon XLS Pennsylvania XLS Rhode Island XLS South Carolina XLS South Dakota XLS Tennessee XLS Texas XLS Utah XLS Vermont XLS Virginia XLS Washington XLS West Virginia XLS Wisconsin XLS Wyoming XLS Filing year 2013 States A-K States L-N States O-W Alabama XLS Alaska XLS Arizona XLS Arkansas XLS California XLS Colorado XLS Connecticut XLS Delaware XLS District of Columbia XLS Florida XLS Georgia XLS Hawaii XLS Idaho XLS Illinois XLS Indiana XLS Iowa XLS Kansas XLS Kentucky XLS Louisiana XLS Maine XLS Maryland XLS Massachusetts XLS Michigan XLS Minnesota XLS Mississippi XLS Missouri XLS Montana XLS Nebraska XLS Nevada XLS New Hampshire XLS New Jersey XLS New Mexico XLS New York XLS North Carolina XLS North Dakota XLS Ohio XLS Oklahoma XLS Oregon XLS Pennsylvania XLS Rhode Island XLS South Carolina XLS South Dakota XLS Tennessee XLS Texas XLS Utah XLS Vermont XLS Virginia XLS Washington XLS West Virginia XLS Wisconsin XLS Wyoming XLS Filing year 2012 States A-K States L-N States O-W Alabama XLS Alaska XLS Arizona XLS Arkansas XLS California XLS Colorado XLS Connecticut XLS Delaware XLS District of Columbia XLS Florida XLS Georgia XLS Hawaii XLS Idaho XLS Illinois XLS Indiana XLS Iowa XLS Kansas XLS Kentucky XLS Louisiana XLS Maine XLS Maryland XLS Massachusetts XLS Michigan XLS Minnesota XLS Mississippi XLS Missouri XLS Montana XLS Nebraska XLS Nevada XLS New Hampshire XLS New Jersey XLS New Mexico XLS New York XLS North Carolina XLS North Dakota XLS Ohio XLS Oklahoma XLS Oregon XLS Pennsylvania XLS Rhode Island XLS South Carolina XLS South Dakota XLS Tennessee XLS Texas XLS Utah XLS Vermont XLS Virginia XLS Washington XLS West Virginia XLS Wisconsin XLS Wyoming XLS Filing year 2011 States A-K States L-N States O-W Alabama XLS Alaska XLS Arizona XLS Arkansas XLS California XLS Colorado XLS Connecticut XLS Delaware XLS District of Columbia XLS Florida XLS Georgia XLS Hawaii XLS Idaho XLS Illinois XLS Indiana XLS Iowa XLS Kansas XLS Kentucky XLS Louisiana XLS Maine XLS Maryland XLS Massachusetts XLS Michigan XLS Minnesota XLS Mississippi XLS Missouri XLS Montana XLS Nebraska XLS Nevada XLS New Hampshire XLS New Jersey XLS New Mexico XLS New York XLS North Carolina XLS North Dakota XLS Ohio XLS Oklahoma XLS Oregon XLS Pennsylvania XLS Rhode Island XLS South Carolina XLS South Dakota XLS Tennessee XLS Texas XLS Utah XLS Vermont XLS Virginia XLS Washington XLS West Virginia XLS Wisconsin XLS Wyoming XLS Filing year 2010 States A-K States L-N States O-W Alabama XLS Alaska XLS Arizona XLS Arkansas XLS California XLS Colorado XLS Connecticut XLS Delaware XLS District of Columbia XLS Florida XLS Georgia XLS Hawaii XLS Idaho XLS Illinois XLS Indiana XLS Iowa XLSX Kansas XLS Kentucky XLS Louisiana XLS Maine XLS Maryland XLS Massachusetts XLS Michigan XLS Minnesota XLS Mississippi XLSX Missouri XLS Montana XLS Nebraska XLS Nevada XLS New Hampshire XLS New Jersey XLS New Mexico XLS New York XLS North Carolina XLS North Dakota XLS Ohio XLS Oklahoma XLS Oregon XLS Pennsylvania XLS Rhode Island XLS South Carolina XLS South Dakota XLS Tennessee XLS Texas XLS Utah XLS Vermont XLS Virginia XLS Washington XLS West Virginia XLS Wisconsin XLS Wyoming XLS Archive - Fiduciary income tax returns SOI Bulletin articles The following are available as PDF files. A free Adobe® Reader is available for download, if needed. Fiduciary Income Panel, TY 2002-2006 PDF Fiduciary Income Tax Returns 2003-2004 PDF 1997 PDF 1982 PDF Back to top 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. Back to top