Form 1041 - U.s. Income Tax Return For Estates And Trusts - 2002 Page 2
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Form 1041 (2002)
Page
Charitable Deduction. Do not complete for a simple trust or a pooled income fund.
Schedule A
1
1
Amounts paid or permanently set aside for charitable purposes from gross income (see page 19)
2
2
Tax-exempt income allocable to charitable contributions (see page 19 of the instructions)
3
3
Subtract line 2 from line 1
4
4
Capital gains for the tax year allocated to corpus and paid or permanently set aside for charitable purposes
5
5
Add lines 3 and 4
6
Section 1202 exclusion allocable to capital gains paid or permanently set aside for charitable
6
purposes (see page 19 of the instructions)
7
Charitable deduction. Subtract line 6 from line 5. Enter here and on page 1, line 13
7
Income Distribution Deduction
Schedule B
1
1
Adjusted total income (see page 19 of the instructions)
2
2
Adjusted tax-exempt interest
3
3
Total net gain from Schedule D (Form 1041), line 16, column (1) (see page 20 of the instructions)
4
4
Enter amount from Schedule A, line 4 (reduced by any allocable section 1202 exclusion)
5
5
Capital gains for the tax year included on Schedule A, line 1 (see page 20 of the instructions)
6
Enter any gain from page 1, line 4, as a negative number. If page 1, line 4, is a loss, enter the
6
loss as a positive number
7
7
Distributable net income (DNI). Combine lines 1 through 6. If zero or less, enter -0-
8
If a complex trust, enter accounting income for the tax year as
8
determined under the governing instrument and applicable local law
9
9
Income required to be distributed currently
10
10
Other amounts paid, credited, or otherwise required to be distributed
11
11
Total distributions. Add lines 9 and 10. If greater than line 8, see page 20 of the instructions
12
12
Enter the amount of tax-exempt income included on line 11
13
13
Tentative income distribution deduction. Subtract line 12 from line 11
14
14
Tentative income distribution deduction. Subtract line 2 from line 7. If zero or less, enter -0-
15
Income distribution deduction. Enter the smaller of line 13 or line 14 here and on page 1, line 18
15
Schedule G
Tax Computation (see page 21 of the instructions)
1a
1
Tax:
a
Tax rate schedule or
Schedule D (Form 1041)
1b
b
Tax on lump-sum distributions (attach Form 4972)
1c
c
Alternative minimum tax (from Schedule I, line 56)
1d
d
Total. Add lines 1a through 1c
2a
2a
Foreign tax credit (attach Form 1116)
2b
b Other nonbusiness credits (attach schedule)
c
General business credit. Enter here and check which forms are attached:
2c
Form 3800
Forms (specify)
2d
d
Credit for prior year minimum tax (attach Form 8801)
3
3
Total credits. Add lines 2a through 2d
4
4
Subtract line 3 from line 1d. If zero or less, enter -0-
5
5
Recapture taxes. Check if from:
Form 4255
Form 8611
6
6
Household employment taxes. Attach Schedule H (Form 1040)
7
Total tax. Add lines 4 through 6. Enter here and on page 1, line 23
7
Other Information
Yes
No
1
Did the estate or trust receive tax-exempt income? If “Yes,” attach a computation of the allocation of expenses
Enter the amount of tax-exempt interest income and exempt-interest dividends
$
2
Did the estate or trust receive all or any part of the earnings (salary, wages, and other compensation) of any
individual by reason of a contract assignment or similar arrangement?
At any time during calendar year 2002, did the estate or trust have an interest in or a signature or other authority
3
over a bank, securities, or other financial account in a foreign country?
See page 22 of the instructions for exceptions and filing requirements for Form TD F 90-22.1. If “Yes,” enter
the name of the foreign country
4
During the tax year, did the estate or trust receive a distribution from, or was it the grantor of, or transferor to,
a foreign trust? If “Yes,” the estate or trust may have to file Form 3520. See page 22 of the instructions
5
Did the estate or trust receive, or pay, any qualified residence interest on seller-provided financing? If “Yes,”
see page 22 for required attachment
6
If this is an estate or a complex trust making the section 663(b) election, check here (see page 23)
7
To make a section 643(e)(3) election, attach Schedule D (Form 1041), and check here (see page 23)
8
If the decedent’s estate has been open for more than 2 years, attach an explanation for the delay in closing the estate, and check here
9
Are any present or future trust beneficiaries skip persons? See page 23 of the instructions
1041
Form
(2002)
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