SOI tax stats - Income from estates and trusts statistics

 

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.

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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

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.

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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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