Form Schedule K-1 (Form Schedule K-1 (Form Beneficiary's Share of Income, Deductions, Credits, etc.

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Final K-1

Schedule K-1
(Form 1041)
Department of the Treasury
Internal Revenue Service

2013

Part III

For calendar year 2013,
or tax year beginning
and ending

Amended K-1

661113
OMB No. 1545-0092

Beneficiary’s Share of Current Year Income,
Deductions, Credits, and Other Items
11

1

Interest income

2a

Ordinary dividends

2b

Qualified dividends

Final year deductions

, 2013,
, 20

DRAFT AS OF
September 6, 2013
DO NOT FILE
Beneficiary’s Share of Income, Deductions,
▶ See back of form and instructions.
Credits, etc.
Part I

Estate’s or trust’s employer identification number

B

Estate’s or trust’s name

D

Net short-term capital gain

4a

Net long-term capital gain

4b

28% rate gain

4c

Unrecaptured section 1250 gain

5

Other portfolio and
nonbusiness income

6

Ordinary business income

7

Net rental real estate income

8

Other rental income

9

Directly apportioned deductions

Information About the Estate or Trust

A

C

3

12

Alternative minimum tax adjustment

13

Credits and credit recapture

14

Other information

Fiduciary's name, address, city, state, and ZIP code

Check if Form 1041-T was filed and enter the date it was filed

E

Check if this is the final Form 1041 for the estate or trust
10

Part II

Estate tax deduction

Information About the Beneficiary

F

Beneficiary's identifying number

G

Beneficiary's name, address, city, state, and ZIP code

H

Domestic beneficiary

Foreign beneficiary

For Paperwork Reduction Act Notice, see the Instructions for Form 1041.

For IRS Use Only

*See attached statement for additional information.
Note. A statement must be attached showing the
beneficiary’s share of income and directly apportioned
deductions from each business, rental real estate, and
other rental activity.

IRS.gov/form1041

Cat. No. 11380D

Schedule K-1 (Form 1041) 2013

Page 2

Schedule K-1 (Form 1041) 2013

This list identifies the codes used on Schedule K-1 for beneficiaries and provides summarized reporting information for
beneficiaries who file Form 1040. For detailed reporting and filing information, see the Instructions for Schedule K-1 (Form
1041) for a Beneficiary Filing Form 1040 and the instructions for your income tax return.
Report on

}

DRAFT AS OF
September 6, 2013
DO NOT FILE
1. Interest income

Form 1040, line 8a

2a. Ordinary dividends

Form 1040, line 9a

Code

2b. Qualified dividends

Form 1040, line 9b

A Credit for estimated taxes

3. Net short-term capital gain

Schedule D, line 5

B Credit for backup withholding

4a. Net long-term capital gain

Schedule D, line 12

C Low-income housing credit

4b. 28% rate gain

28% Rate Gain Worksheet, line 4
(Schedule D Instructions)

D Rehabilitation credit and energy credit

4c. Unrecaptured section 1250 gain

Unrecaptured Section 1250 Gain
Worksheet, line 11 (Schedule D
Instructions)

F Work opportunity credit

5. Other portfolio and nonbusiness
income

Schedule E, line 33, column (f)

H Biofuel producer credit

6. Ordinary business income

Schedule E, line 33, column (d)
or (f)

J Renewable electricity, refined coal,
and Indian coal production credit

7. Net rental real estate income

Schedule E, line 33, column (d)
or (f)

K Empowerment zone and renewal
community employment credit

8. Other rental income

Schedule E, line 33, column (d)
or (f)

M Orphan drug credit

G Credit for small employer health
insurance premiums

L Indian employment credit

N Credit for employer-provided child
care and facilities

Code

A Depreciation

Form 8582 or Schedule E, line
33, column (c) or (e)

B Depletion

Form 8582 or Schedule E, line
33, column (c) or (e)

10. Estate tax deduction

E Other qualifying investment credit

I Credit for increasing research activities

9. Directly apportioned deductions

C Amortization

13. Credits and credit recapture

Form 8582 or Schedule E, line
33, column (c) or (e)

O Biodiesel and renewable diesel fuels
credit
P Nonconventional source fuel credit
Q Credit to holders of tax credit bonds
R Agricultural chemicals security credit
S Energy efficient appliance credit

Report on

Form 1040, line 63
Form 1040, line 62

See the beneficiary’s instructions

Schedule A, line 28

T Credit for employer differential wage
payments

A Excess deductions

Schedule A, line 23

U Recapture of credits

B Short-term capital loss carryover

Schedule D, line 5

C Long-term capital loss carryover

Schedule D, line 12; line 5 of the
wksht. for Sch. D, line 18; and
line 16 of the wksht. for Sch. D,
line 19

A Tax-exempt interest

Form 1040, line 8b

B Foreign taxes

D Net operating loss carryover —
regular tax

Form 1040, line 21

C Qualified production activities income

Form 1040, line 47 or
Sch. A, line 8
Form 8903, line 7, col. (b) (also
see the beneficiary's instructions)

E Net operating loss carryover —
minimum tax

Form 6251, line 11

11. Final year deductions

12. Alternative minimum tax (AMT) items
A Adjustment for minimum tax purposes
B AMT adjustment attributable to
qualified dividends
C AMT adjustment attributable to
net short-term capital gain
D AMT adjustment attributable to
net long-term capital gain
E AMT adjustment attributable to
unrecaptured section 1250 gain
F AMT adjustment attributable to
28% rate gain
G Accelerated depreciation
H Depletion
I Amortization
J Exclusion items

}

Form 6251, line 15

14. Other information

D Form W-2 wages

Form 8903, line 17

E Net investment income

Form 4952, line 4a

F Gross farm and fishing income

Schedule E, line 42

G Foreign trading gross receipts
(IRC 942(a))

See the Instructions for
Form 8873

H Adjustment for section 1411 net
investment income or deductions

Form 8960, line 7 (also see the
beneficiary's instructions)

I Other information

See the beneficiary’s instructions

Note. If you are a beneficiary who does not file a Form 1040,
see instructions for the type of income tax return you are filing.
See the beneficiary’s
instructions and the
Instructions for Form 6251

2013 Form 8801