Form N-40 - Fiduciary Income Tax Return - 2009 Page 2
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5FORM N-40 (REV. 2009)
Page 2
Name as shown on return
Federal Employer Identification Number
DBF092
Schedule A — COMPUTATION OF CHARITABLE DEDUCTION (See Instructions for Schedule A)
(Submit statement giving name and address of charitable organizations)
1
1.
Amounts paid or permanently set aside for charitable purposes from current year’s gross income . . . . . . .
2.
(a) Tax exempt interest and other income nontaxable irrespective of source,
2(a)
allocable to charitable distribution . . . . . . . . . . . . . . . . . . . . . . .
(b) Income of a nonresident estate or trust nontaxable because it is derived
from property owned outside Hawaii or other source outside Hawaii, allocable
2(b)
to charitable distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2(c)
(c) Total (Add lines 2(a) and 2(b)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
3.
Balance (Line 1 minus line 2(c)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
Enter the net short-term capital gain and the net long-term capital gain of the current tax year allocable to
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corpus paid or permanently set aside for charitable purposes . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
Amounts paid or permanently set aside for charitable purposes from gross income of a prior year
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(See Instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
Total (Add lines 3, 4, and 5). Enter here and on page 1, line 13, IF TOTAL OF CHARITABLE DISTRIBUTIONS
6
ARE TO BE USED EXCLUSIVELY IN HAWAII. In other cases, complete line 7 . . . . . . . . . . . . . . . . .
7(a)
7.
(a) Portion of line 6 amount which is to be used exclusively in Hawaii . . . . . .
(b) Portion of excess of line 6 amount over amount on line 7(a) which is within
7(b)
percentage limitations (See Instructions) . . . . . . . . . . . . . . . . . . .
7(c)
(c) Enter here and on page 1, line 13, the sum of lines 7(a) and (b) . . . . . . . . . . . . . . . . . . . . . . .
Schedule B — COMPUTATION OF INCOME DISTRIBUTION DEDUCTION (See Instructions for Schedule B)
1.
Enter amount from page 1, line 18, computed by using Schedule A, line 6 for
1
page 1, line 13 (If loss, see Instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
(a) Tax-exempt interest and other income nontaxable irrespective of
2(a)
source (as adjusted) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) Nontaxable income of nonresident estate or trust from property owned
2(b)
outside Hawaii or other source outside Hawaii (as adjusted)
. . . . . . . .
2(c)
(c) Add lines 2(a) and 2(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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3.
Net gain shown on Schedule D (Form N-40), line 19, column (a) (If net loss, enter zero) . . . . . . . . . . . .
4
4.
Schedule A, line 4 plus line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
5.
Long-term capital gain, included on Schedule A, line 1 (See Instructions) . . . . . . . . . . . . . . . . . . .
6
6.
Short-term capital gain, included on Schedule A, line 1 (See Instructions) . . . . . . . . . . . . . . . . . . .
7
7.
If the amount on page 1, line 6, is a capital loss, enter here as a positive figure . . . . . . . . . . . . . . . . .
8
8.
If the amount on page 1, line 6, is a capital gain, enter here as a negative figure . . . . . . . . . . . . . . . .
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9.
Distributable net income (Combine lines 1 through 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10.
Amount of income for the tax year determined under the governing
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instrument (accounting income) . . . . . . . . . . . . . . . . . . . . . . . . .
11
11.
Amount of income required to be distributed currently (See Instructions) . . . . . . . . . . . . . . . . . . . .
12
12.
Other amounts paid, credited, or otherwise required to be distributed (See Instructions) . . . . . . . . . . . .
13
13.
Total distributions (Add lines 11 and 12). (If greater than line 10, see Instructions) . . . . . . . . . . . . . . .
14
14.
Enter the total amount of tax-exempt income included on line 13 . . . . . . . . . . . . . . . . . . . . . . . .
15
15.
Tentative income distribution deduction (Line 13 minus line 14) . . . . . . . . . . . . . . . . . . . . . . . . .
16
16.
Tentative income distribution (Line 9 minus line 2(c)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
17.
Income distribution deduction. Enter the smaller of line 15 or line 16 here and on page 1, line 19 . . . . . . .
Schedule C is on the bottom of page 4.
FORM N-40
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