553C AZV262 JUDY BRINKMAN SIMPLE TRUST

Transcription

1 553C AZV262 JUDY RNKMAN SMPLE TRUST XD

2 DAGNOSTC REPORT TRUST NAME: JUDY RNKMAN SMPLE TRUST FEDERAL EN: TRUST NUMER: ** No Severe Diagnostics Detected ** nformational Diagnostics: Total 11 Federal (8) 1.Form 1041ES The 2009 estimated tax has all been paid in one quarter since computed estimated tax is less than $ Federal Overpayment to be applied to next year s estimated tax has been limited to computed estimated tax. To apply the specified amt in this instance leave your overpayment application input as is AND on your estimate compute option you must either select to suppress estimates or generate alphabeticonly estimates. 3.A record of the 2009 Federal projected estimated payments has been made: Payment Overpayment Total Paid Number Date Amount Credit Applied and Credited 1 APR. 15, 2009 NONE JUNE 15, 2009 NONE NONE NONE 3 SEP. 15, 2009 NONE NONE NONE 4 JAN. 15, 2010 NONE NONE NONE Totals NONE Allocation of tax liability from Schedule G has been made: The amount allocable to income is NONE The amount allocable to principal is Allocation of overpayment credited to 2009 Federal estimated tax has been made: The amount allocable to income is NONE The amount allocable to principal is Allocation of the amount refunded on Form 1041 has been made: The amount allocable to income is NONE The amount allocable to principal is 4, Form 1116 Worksheet for line 17 did not print due to one of the following were not met. Line 5 of the Qualified Dividends Tax Worksheet is greater than zero and Line 15 of the Qualified Dividends Tax Worksheet is less than line 16 of that worksheet; or Schedule D Part V is used to calculate tax, and line 23 of the Schedule D is greater than zero, and line 33 of the Schedule D less than line 34; or your return qualifies for adjustment exception. Therefore the trust s taxable income before exemption was entered on line 17 of Form (cont.) XD AZV C 06/22/ :29:

3 DAGNOSTC REPORT TRUST NAME: JUDY RNKMAN SMPLE TRUST FEDERAL EN: TRUST NUMER: nformational Diagnostics: Total 11(cont.) 8.Form 2210 The Form 2210 will not print per your underpayment penalty compute option. States (2) 9.Allocation of the amount owed to llinois has been made: The amount allocable to income is NONE The amount allocable to principal is Allocation of tax liability from Form L1041, Step 7, line 47 has been made: The amount allocable to income is NONE The amount allocable to principal is 186. Uncategorized (1) 11.Form 1116 recomputed for Alternative Minimum Tax The AMT foreign tax credit for passive income of 30. has been limited to NONE Carryover to next year is 30. XD AZV C 06/22/ :29:

4 ESTMATED TAX WORKSHEET FOR FORM 1041ES A Estimated Tax A FORM Enter % of Line A C. Enter % of tax on 2008 C D. Required Annual Payment (Smaller of lines or C) D E. ncome tax withheld (if applicable) E F. alance (As rounded to the nearest multiple of ) F The 2009 estimated tax has all been paid in one quarter since computed estimated tax is less than $ Record of Estimated Tax Payments Total Payment number (a) Date (b) Amount (c) 2008 overpayment (d) Total amount paid and credit applied credited (add (b) and (c)) 04/15/ /15/ /15/ /15/ JSA 8F

5 2009 Estimated Tax Worksheet Keep for Your Records 1 Enter adjusted total income expected in Enter any expected income distribution deduction 2 3 Enter any estate tax deduction 3 4 Enter exemption (see instructions) 4 5 Add lines 2 through Taxable income of estate or trust. Subtract line 5 from line Tax. Figure your tax on line 6 by using the 2009 Tax Rate Schedule below. (f the estate or trust expects a net capital gain or qualified dividends and line 6 is more than zero, use the Tax Computation Worksheet Using Maximum Capital Gains Rates on page 4, to figure the tax.) Electing Alaska Native Settlement Trusts, see instructions 7 8 Alternative minimum tax 8 9 Add lines 7 and 8. nclude any tax on lumpsum distributions from Form Credits (see instructions) Subtract line 10 from line 9. f zero or less, enter Other taxes (see instructions) estimated tax. Add lines 11 and 12. Reduce this total by any credit you expect to claim on Form a Enter 90% of line 13 (662/3% for farmers and fishermen) 14a b Enter the tax shown on the 2008 Form 1041 (110% of that amount if the estate s or trust s AG on that return is more than $150,000, and less than 2/3 of gross income for 2008 or 2009 is from farming or fishing) 14b c Required annual payment. Enter the smaller of line 14a or 14b 14c 15 ncome tax withheld and estimated to be withheld during 2009 and other refundable credits Subtract line 15 from line 14c (Note: f line 13 minus line 15 is less than $1,000, the estate or trust is not required to make estimated tax payments.) nstallment amount. f the first required payment is due April 15, 2009, enter 1/4 of line 16 (minus any 2008 overpayment that you are applying to this installment) here and on the payment line of the voucher(s). You may round off cents to the nearest whole dollar Tax Rate Schedule Estates and trusts, if line 6 of the Estimated Tax Worksheet above is: Over ut not over The tax is: Of the amount over $0 2,300 5,350 8,200 11,150 $2,300 5,350 8,200 11,150 15% $ % 1, % 1, % 2, % $0 2,300 5,350 8,200 11,150 Record of Estimated Tax Payments Pay (b) Check or (d) 2008 overpayment (e) Total amount paid ment (a) Date money order (c) Amount credit applied and credited (add (c) no. number and (d)) Total Tear off here Page 3 Form ES Payment Department of the Treasury Voucher 4 nternal Revenue Service OM No File only if the estate or trust is making a payment of estimated tax. Return this voucher with check or money order payable to "United States Treasury." Write the estate s or trust s EN and "2009 Form 1041ES" on the check or money order. Do not send cash. Enclose, but do not staple or attach, the payment with this voucher. Employer identification number Fiscal year filersenter year ending Name of estate or trust Calendar year Due Jan. 15, 2010 Amount of estimated tax you are paying by check or Dollars Cents money order. JSA 8F (month and year) Type or print Name and title of fiduciary Address of fiduciary (number, street, and room or suite no.) City, state, and ZP code JUDY RNKMAN SMPLE TRUST TR ANK & TRUST COMPANY 2395 MDWAY ROAD CARROLLTON, TX

6 Form Tear off here 1041ES Payment Department of the Treasury 2009 Voucher nternal Revenue Service OM No File only if the estate or trust is making a payment of estimated tax. Return this voucher with check or money order payable to "United States Treasury." Write the estate s or trust s EN and "2009 Form 1041ES" on the check or money order. Do not send cash. Enclose, but do not staple or attach, the payment with this voucher. Employer identification number Fiscal year filersenter year ending Name of estate or trust JSA Form (month and year) Type or print Name and title of fiduciary Address of fiduciary (number, street, and room or suite no.) City, state, and ZP code Tear off here Calendar year Due Sept. 15, 2009 Amount of estimated tax you are paying by check or money Dollars Cents order. 1041ES Payment Department of the Treasury 2009 Voucher nternal Revenue Service OM No File only if the estate or trust is making a payment of estimated tax. Return this voucher with check or money order payable to "United States Treasury." Write the estate s or trust s EN and "2009 Form 1041ES" on the check or money order. Do not send cash. Enclose, but do not staple or attach, the payment with this voucher. Employer identification number Fiscal year filersenter year ending Name of estate or trust JSA Form (month and year) Type or print Name and title of fiduciary Address of fiduciary (number, street, and room or suite no.) City, state, and ZP code Tear off here Calendar year Due June 15, 2009 Amount of estimated tax you are paying by check or money Dollars Cents order. 1041ES Payment Department of the Treasury 2009 Voucher nternal Revenue Service OM No File only if the estate or trust is making a payment of estimated tax. Return this voucher with check or money order payable to "United States Treasury." Write the estate s or trust s EN and "2009 Form 1041ES" on the check or money order. Do not send cash. Enclose, but do not staple or attach, the payment with this voucher. Employer identification number Fiscal year filersenter year ending Name of estate or trust (month and year) Type or print Name and title of fiduciary Address of fiduciary (number, street, and room or suite no.) City, state, and ZP code Calendar year Due April 15, 2009 Amount of estimated tax you are paying by check or Dollars Cents money order. JSA Page 5 8F JUDY RNKMAN SMPLE TRUST TR ANK & TRUST COMPANY 2395 MDWAY ROAD CARROLLTON, TX JUDY RNKMAN SMPLE TRUST TR ANK & TRUST COMPANY 2395 MDWAY ROAD CARROLLTON, TX JUDY RNKMAN SMPLE TRUST TR ANK & TRUST COMPANY 2395 MDWAY ROAD CARROLLTON, TX

7 TR ANK & TRUST COMPANY 2395 MDWAY ROAD CARROLLTON, TX Robert A. rinkman Susan James, CPA 1000 Main Street Suite # 100 Chicago, L RE: JUDY RNKMAN SMPLE TRUST Enclosed is your tax information for the above referenced account necessary to complete your income tax return. This information is based on your reportable share of the trust s income earned during the year, not the amount paid to you and as such the amounts may differ. The difference may be caused by the allocation of fees, exclusion of taxexempt income, our agreed plan of remitting, or variance between your taxable year and that of this account. ncluded in this package: Schedule K1 (Form 1041) Schedule K1 is an RS required document and is used to report your share of the trust s or estate s income, credits, deductions, etc. Do not file the Schedule K1 with your income tax return since a copy has already been filed with the RS. State information f applicable, state tax information has been attached. Since income tax requirements vary from state to state, the presentation of the state tax information will be different for each state. f you have interests in other accounts, the income tax information for those accounts will be included in a separate letter. f you have any questions concerning this information, please call Your Administrator at (502) Sincerely, XG S.

8 Schedule K1 (Form 1041) Department of the Treasury nternal Revenue Service À¾ ¼ For calendar year 2008, or tax year beginning, 2008, and ending, 20 eneficiary s Share of ncome, Deductions, Credits, etc. A Part See back of form and instructions. nformation About the Estate or Trust Estate s or trust s employer identification number Final K1 Amended K1 OM No Part 2a 2b 3 4a nterest income eneficiary s Share of Current Year ncome, Deductions, Credits, and Other tems Ordinary dividends Qualified dividends Net shortterm capital gain Net longterm capital gain ,083. 1, Final year deductions Estate s or trust s name JUDY RNKMAN SMPLE TRUST 4b 4c 5 28% rate gain Unrecaptured section 1250 gain Other portfolio and nonbusinessincome 12 Alternative minimum tax adjustment A 26. J 26. C Fiduciary s name, address, city, state, and ZP code TR ANK & TRUST COMPANY 2395 MDWAY ROAD CARROLLTON, TX Ordinary business income Net rental real estate income Other rental income Credits and credit recapture 9 Directly apportioned deductions D Check if Form 1041T was filed and enter the date it was filed E Check if this is the final Form 1041 for the estate or trust Part nformation About the eneficiary F eneficiary s identifyingnumber G eneficiary s name, address, city, state, and ZP code 10 Estate tax deduction 14 Other information A ROERT A. RNKMAN EASTERROOK DRVE HGHLAND PARK, L *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. X H Domestic beneficiary Foreign beneficiary For RS Use Only For Paperwork Reduction Act Notice, see the nstructions for Form Schedule K1 (Form 1041) 2008 JSA 8F ROERT A. RNKMAN

9 Schedule K1 (Form 1041) 2008 Page 2 This list identifies the codes used on Schedule K1 for beneficiaries and provides summarized reporting information for beneficiaries who file Form For detailed reporting and filing information, see the nstructions for eneficiary Filing Form 1040 and the instructions for your income tax return. 1. nterest income 2a. Ordinary dividends 2b. Qualified dividends 3. Net shortterm capital gain 4a. Net longterm capital gain 4b. 28% rate gain 4c. Unrecaptured section 1250 gain 5. Other portfolio and nonbusiness income Ordinary business ncome Net rental real estate income Other rental income Directly apportioned deductions Code A Depreciation C Depletion Amortization 10. Estate tax deduction 11. Final year deductions A Excess deductions Shortterm capital loss carryover C Longterm capital loss carryover D E 12. Alternative minimumtax (AMT) items Code A Adjustment for minimum tax purposes AMT adjustment attributable to 7 qualified dividends C AMT adjustment attributable to Report on Form 1040, line 8a Form 1040, line 9a Form 1040, line 9b Schedule D, line 5 Schedule D, line 12 Line 4 of the worksheet for D E F net shortterm capital gain AMT adjustment attributable to net longterm capital gain AMT adjustment attributable to unrecaptured section 1250 gain AMT adjustment attributable to 28% rate gain Schedule D, line 18 G Accelerated depreciation Line 11 of the worksheet for H Depletion Schedule D, line 19 Amortization 9 Schedule E, line 33, column (f) J Exclusion items 13. Credits and credit recapture Schedule E, line 33, column (d) A Credit for estimated taxes or (f) Credit for backup withholding Schedule E, line 33, column (d) C Lowincome housing credit or (f) Schedule E, line 33, column (d) or (f) Form 8582 or Schedule E, line 33, column (c) or (e) Form 8582 or Schedule E, line 33, column (c) or (e) Form 8582 or Schedule E, line 33, column (c) or (e) Schedule A, line 28 Schedule A, line 23 Schedule D, line 5 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 Net operating loss carryover regular tax Form 1040, line 21 Net operating loss carryover minimum tax Form 6251, line 28 D Qualified rehabilitationexpenditures E asis of other investment credit property F Work opportunitycredit G Welfaretowork credit H Alcohol and cellulosic biofuels fuel credit J K Credit for increasing research activities Renewable electricity, refined coal, and ndian coal production credit Empowerment zone and renewal community employmentcredit L ndian employment credit M Orphan drug credit N Credit for employerprovidedchild care and facilities O iodiesel 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 T Credit for employer differential wage payments U Recapture of credits 14. Other information A Taxexempt interest Foreign taxes C D E F G H Qualified production activities income Form W2 wages Net investment income Gross farm and fishing income Foreign trading gross receipts (RC 942(a)) Other information * 8 Report on Form 6251, line 15 See the beneficiary s instructions and the nstructions for Form Form 8801 Form 1040, line 63 Form 1040, line 62 Form 8586 (also see the beneficiary s instructions) See the beneficiary s instructions See the beneficiary s instructions Form 5884, line 3 Form 3800, line 1b Form 6478, line 9 (also see the beneficiary s instructions) Form 3800, line 1c See the beneficiary s instructions Form 8844, line 3 Form 3800, line 1g Form 3800, line 1h Form 3800, line 1k Form 8864, line 11 (also see the beneficiary s instructions) Form 3800, line 1o Form line 8 Form 3800, line 1v Form 3800, line 1q Form 3800, line 1w See the beneficiary s instructions Form 1040, line 8b Form 1040, line 47 or Sch. A, line 8 Form 8903, line 7 Form 8903, line 15 Form 4952, line 4a Schedule E, line 42 See the instructions for Form 8873 See the beneficiary s instructions Note. f you are a beneficiary who does not file a Form 1040, see instructions for the type of income tax return you are filing. JSA 8F ROERT A. RNKMAN

10 FOREGN TAX CREDT NFORMATON (LNE 14, CODE ) (ENTER THE FOLLOWNG ON FORM 1116 OR SCHEDULE A F APPLCALE) COUNTRY GROSS NCOME TAXES DATE PAD CANADA /31/2008 NETHERLANDS /31/2008 TOTALS ============= ============= XD ROERT A. RNKMAN

11 ** FEDERAL SUMMARY OF PASSVE/ACTVE ACTVTES ** THOMSON LMTED ACTVE NCOME (LOSS) LOCATON OF PROPERTY... TEXAS ORDNARY USNESS NCOME NET RENTAL REAL ESTATE NCOME TOTAL ACTVTY NCOME 45. ========== XD ROERT A. RNKMAN

12 llinois Department of Revenue Schedule K1T eneficiary s Share of ncome and Deductions To be completed by trusts or estates filing Form L1041 eneficiaries receiving Schedule K1T should attach this form to their llinois Tax Return Year ending Month Year Step 1: dentify your trust or estate 1 Check the appropriate box trust estate 3 2 JUDY RNKMAN SMPLE TRUST 4 Write your name as shown on your Form L1041. X Write your federal employer identification number (FEN). Write the apportionment factor from Step 6, Line 3, of Schedule NR, Form L1041; otherwise, write "1." Step 2: dentify your beneficiary ROERT A. RNKMAN 5 Name 6 Mailing address EASTERROOK DRVE HGHLAND PARK L City State ZP Social Security number or FEN Check the appropriate box X individual corporation trust partnership S corporation estate Step 3: Figure your beneficiary s share of your nonbusiness income A eneficiary s share (see instructions) nterest Dividends Rental income Patent royalties Copyright royalties Other royalty income Capital gain or loss from real property Capital gain or loss from tangible personal property Capital gain or loss from intangible personal property Other income Specify Step 4: Figure your beneficiary s share of your business income (See instructions.) , A eneficiary s share from U.S. Schedule K1, less nonbusiness income Nonresident beneficiary s share allocable to llinois Nonresident beneficiary s share apportioned to llinois nterest Dividends Net shortterm capital gain Net longterm capital gain (total for year) Annuities, royalties, and other nonpassive income before directly apportioned deductions Directly apportioned deductions Depreciation, depletion, and amortization Total annuities, royalties, and other nonpassive income. Subtract Column A, Line 24 from Line 23. See nstructions. Trade or business, rental real estate, and other rental income before directly apportioned deductions Directly apportioned deductions Depreciation, depletion, and amortization Total trade or business, rental real estate, and other rental income. Subtract Column A, Line 27 from Line 26. Other income Specify Schedule K1T front (R12/08) D: 0YY 8Y This form is authorized as outlined by the llinois ncome Tax Act. Disclosure of this information is REQURED. This form has been approved by the Forms Management Center. L ROERT A. RNKMAN

13 Step 5: Figure your beneficiary s share of your llinois additions and subtractions Additions Federally taxexempt interest income llinois income and replacement tax deducted llinois onus Depreciation addition RelatedParty Expenses addition Distributive share of additions Other additions not listed above (as figured on llinois Schedule M (for businesses)) A eneficiary s share from Form L Nonresident beneficiary s share apportioned or allocated to llinois Subtractions a nterest from U.S. Treasury obligations included as business income b nterest from U.S. Treasury obligations included as nonbusiness income Federallytaxed refund of llinois income and replacement tax Payment from certain retirement plans Retirement payments to retired partners Enterprise Zone or River Edge Redevelopment Zone Dividend Subtraction High mpact usiness within a Foreign Trade Zone Dividend Subtraction Contributions to certain job training projects llinois onus Depreciation subtraction RelatedParty Expenses subtraction Distributive share of subtractions Other subtractions not listed above (as figured on llinois Schedule M (for businesses)) 36a 36b Step 6: Figure your beneficiary s (except a corporate beneficiary) share of your llinois August 1, 1969, appreciation amounts A eneficiary s share from llinois Schedule F (Form L1041) Nonresident beneficiary s share apportioned or allocated to llinois Section 1245 and 1250 gain Section 1231 gain Capital gain Step 7: Figure your beneficiary s share of passthrough entity payments 50 Passthrough entity payments made on behalf of nonresident beneficiary from Form L Schedule K1T back (R12/08) D: 0YY 8Y ROERT A. RNKMAN E

14 TR ANK & TRUST COMPANY 2395 MDWAY ROAD CARROLLTON, TX Robert A. rinkman Easterbrook Drive Highland Park, L RE: JUDY RNKMAN SMPLE TRUST Enclosed is your tax information for the above referenced account necessary to complete your income tax return. This information is based on your reportable share of the trust s income earned during the year, not the amount paid to you and as such the amounts may differ. The difference may be caused by the allocation of fees, exclusion of taxexempt income, our agreed plan of remitting, or variance between your taxable year and that of this account. ncluded in this package: Schedule K1 (Form 1041) Schedule K1 is an RS required document and is used to report your share of the trust s or estate s income, credits, deductions, etc. Do not file the Schedule K1 with your income tax return since a copy has already been filed with the RS. State information f applicable, state tax information has been attached. Since income tax requirements vary from state to state, the presentation of the state tax information will be different for each state. f you have interests in other accounts, the income tax information for those accounts will be included in a separate letter. f you have any questions concerning this information, please call Your Administrator at (502) Sincerely, cc: Susan James, CPA XG S.

15 Schedule K1 (Form 1041) Department of the Treasury nternal Revenue Service À¾ ¼ For calendar year 2008, or tax year beginning, 2008, and ending, 20 eneficiary s Share of ncome, Deductions, Credits, etc. A Part See back of form and instructions. nformation About the Estate or Trust Estate s or trust s employer identification number Final K1 Amended K1 OM No Part 2a 2b 3 4a nterest income eneficiary s Share of Current Year ncome, Deductions, Credits, and Other tems Ordinary dividends Qualified dividends Net shortterm capital gain Net longterm capital gain ,083. 1, Final year deductions Estate s or trust s name JUDY RNKMAN SMPLE TRUST 4b 4c 5 28% rate gain Unrecaptured section 1250 gain Other portfolio and nonbusinessincome 12 Alternative minimum tax adjustment A 26. J 26. C Fiduciary s name, address, city, state, and ZP code TR ANK & TRUST COMPANY 2395 MDWAY ROAD CARROLLTON, TX Ordinary business income Net rental real estate income Other rental income Credits and credit recapture 9 Directly apportioned deductions D Check if Form 1041T was filed and enter the date it was filed E Check if this is the final Form 1041 for the estate or trust Part nformation About the eneficiary F eneficiary s identifyingnumber G eneficiary s name, address, city, state, and ZP code 10 Estate tax deduction 14 Other information A ROERT A. RNKMAN EASTERROOK DRVE HGHLAND PARK, L *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. X H Domestic beneficiary Foreign beneficiary For RS Use Only For Paperwork Reduction Act Notice, see the nstructions for Form Schedule K1 (Form 1041) 2008 JSA 8F ROERT A. RNKMAN

16 Schedule K1 (Form 1041) 2008 Page 2 This list identifies the codes used on Schedule K1 for beneficiaries and provides summarized reporting information for beneficiaries who file Form For detailed reporting and filing information, see the nstructions for eneficiary Filing Form 1040 and the instructions for your income tax return. 1. nterest income 2a. Ordinary dividends 2b. Qualified dividends 3. Net shortterm capital gain 4a. Net longterm capital gain 4b. 28% rate gain 4c. Unrecaptured section 1250 gain 5. Other portfolio and nonbusiness income Ordinary business ncome Net rental real estate income Other rental income Directly apportioned deductions Code A Depreciation C Depletion Amortization 10. Estate tax deduction 11. Final year deductions A Excess deductions Shortterm capital loss carryover C Longterm capital loss carryover D E 12. Alternative minimumtax (AMT) items Code A Adjustment for minimum tax purposes AMT adjustment attributable to 7 qualified dividends C AMT adjustment attributable to Report on Form 1040, line 8a Form 1040, line 9a Form 1040, line 9b Schedule D, line 5 Schedule D, line 12 Line 4 of the worksheet for D E F net shortterm capital gain AMT adjustment attributable to net longterm capital gain AMT adjustment attributable to unrecaptured section 1250 gain AMT adjustment attributable to 28% rate gain Schedule D, line 18 G Accelerated depreciation Line 11 of the worksheet for H Depletion Schedule D, line 19 Amortization 9 Schedule E, line 33, column (f) J Exclusion items 13. Credits and credit recapture Schedule E, line 33, column (d) A Credit for estimated taxes or (f) Credit for backup withholding Schedule E, line 33, column (d) C Lowincome housing credit or (f) Schedule E, line 33, column (d) or (f) Form 8582 or Schedule E, line 33, column (c) or (e) Form 8582 or Schedule E, line 33, column (c) or (e) Form 8582 or Schedule E, line 33, column (c) or (e) Schedule A, line 28 Schedule A, line 23 Schedule D, line 5 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 Net operating loss carryover regular tax Form 1040, line 21 Net operating loss carryover minimum tax Form 6251, line 28 D Qualified rehabilitationexpenditures E asis of other investment credit property F Work opportunitycredit G Welfaretowork credit H Alcohol and cellulosic biofuels fuel credit J K Credit for increasing research activities Renewable electricity, refined coal, and ndian coal production credit Empowerment zone and renewal community employmentcredit L ndian employment credit M Orphan drug credit N Credit for employerprovidedchild care and facilities O iodiesel 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 T Credit for employer differential wage payments U Recapture of credits 14. Other information A Taxexempt interest Foreign taxes C D E F G H Qualified production activities income Form W2 wages Net investment income Gross farm and fishing income Foreign trading gross receipts (RC 942(a)) Other information * 8 Report on Form 6251, line 15 See the beneficiary s instructions and the nstructions for Form Form 8801 Form 1040, line 63 Form 1040, line 62 Form 8586 (also see the beneficiary s instructions) See the beneficiary s instructions See the beneficiary s instructions Form 5884, line 3 Form 3800, line 1b Form 6478, line 9 (also see the beneficiary s instructions) Form 3800, line 1c See the beneficiary s instructions Form 8844, line 3 Form 3800, line 1g Form 3800, line 1h Form 3800, line 1k Form 8864, line 11 (also see the beneficiary s instructions) Form 3800, line 1o Form line 8 Form 3800, line 1v Form 3800, line 1q Form 3800, line 1w See the beneficiary s instructions Form 1040, line 8b Form 1040, line 47 or Sch. A, line 8 Form 8903, line 7 Form 8903, line 15 Form 4952, line 4a Schedule E, line 42 See the instructions for Form 8873 See the beneficiary s instructions Note. f you are a beneficiary who does not file a Form 1040, see instructions for the type of income tax return you are filing. JSA 8F ROERT A. RNKMAN

17 FOREGN TAX CREDT NFORMATON (LNE 14, CODE ) (ENTER THE FOLLOWNG ON FORM 1116 OR SCHEDULE A F APPLCALE) COUNTRY GROSS NCOME TAXES DATE PAD CANADA /31/2008 NETHERLANDS /31/2008 TOTALS ============= ============= XD ROERT A. RNKMAN

18 ** FEDERAL SUMMARY OF PASSVE/ACTVE ACTVTES ** THOMSON LMTED ACTVE NCOME (LOSS) LOCATON OF PROPERTY... TEXAS ORDNARY USNESS NCOME NET RENTAL REAL ESTATE NCOME TOTAL ACTVTY NCOME 45. ========== XD ROERT A. RNKMAN

19 llinois Department of Revenue Schedule K1T eneficiary s Share of ncome and Deductions To be completed by trusts or estates filing Form L1041 eneficiaries receiving Schedule K1T should attach this form to their llinois Tax Return Year ending Month Year Step 1: dentify your trust or estate 1 Check the appropriate box trust estate 3 2 JUDY RNKMAN SMPLE TRUST 4 Write your name as shown on your Form L1041. X Write your federal employer identification number (FEN). Write the apportionment factor from Step 6, Line 3, of Schedule NR, Form L1041; otherwise, write "1." Step 2: dentify your beneficiary ROERT A. RNKMAN 5 Name 6 Mailing address EASTERROOK DRVE HGHLAND PARK L City State ZP Social Security number or FEN Check the appropriate box X individual corporation trust partnership S corporation estate Step 3: Figure your beneficiary s share of your nonbusiness income A eneficiary s share (see instructions) nterest Dividends Rental income Patent royalties Copyright royalties Other royalty income Capital gain or loss from real property Capital gain or loss from tangible personal property Capital gain or loss from intangible personal property Other income Specify Step 4: Figure your beneficiary s share of your business income (See instructions.) , A eneficiary s share from U.S. Schedule K1, less nonbusiness income Nonresident beneficiary s share allocable to llinois Nonresident beneficiary s share apportioned to llinois nterest Dividends Net shortterm capital gain Net longterm capital gain (total for year) Annuities, royalties, and other nonpassive income before directly apportioned deductions Directly apportioned deductions Depreciation, depletion, and amortization Total annuities, royalties, and other nonpassive income. Subtract Column A, Line 24 from Line 23. See nstructions. Trade or business, rental real estate, and other rental income before directly apportioned deductions Directly apportioned deductions Depreciation, depletion, and amortization Total trade or business, rental real estate, and other rental income. Subtract Column A, Line 27 from Line 26. Other income Specify Schedule K1T front (R12/08) D: 0YY 8Y This form is authorized as outlined by the llinois ncome Tax Act. Disclosure of this information is REQURED. This form has been approved by the Forms Management Center. L ROERT A. RNKMAN

20 Step 5: Figure your beneficiary s share of your llinois additions and subtractions Additions Federally taxexempt interest income llinois income and replacement tax deducted llinois onus Depreciation addition RelatedParty Expenses addition Distributive share of additions Other additions not listed above (as figured on llinois Schedule M (for businesses)) A eneficiary s share from Form L Nonresident beneficiary s share apportioned or allocated to llinois Subtractions a nterest from U.S. Treasury obligations included as business income b nterest from U.S. Treasury obligations included as nonbusiness income Federallytaxed refund of llinois income and replacement tax Payment from certain retirement plans Retirement payments to retired partners Enterprise Zone or River Edge Redevelopment Zone Dividend Subtraction High mpact usiness within a Foreign Trade Zone Dividend Subtraction Contributions to certain job training projects llinois onus Depreciation subtraction RelatedParty Expenses subtraction Distributive share of subtractions Other subtractions not listed above (as figured on llinois Schedule M (for businesses)) 36a 36b Step 6: Figure your beneficiary s (except a corporate beneficiary) share of your llinois August 1, 1969, appreciation amounts A eneficiary s share from llinois Schedule F (Form L1041) Nonresident beneficiary s share apportioned or allocated to llinois Section 1245 and 1250 gain Section 1231 gain Capital gain Step 7: Figure your beneficiary s share of passthrough entity payments 50 Passthrough entity payments made on behalf of nonresident beneficiary from Form L Schedule K1T back (R12/08) D: 0YY 8Y ROERT A. RNKMAN E

21 TR ANK & TRUST COMPANY 2395 MDWAY ROAD CARROLLTON, TX Judy C. rinkman 1304 W Park Avenue New York, NY RE: JUDY RNKMAN SMPLE TRUST Enclosed is your tax information for the above referenced account necessary to complete your income tax return. This information is based on your reportable share of the trust s income earned during the year, not the amount paid to you and as such the amounts may differ. The difference may be caused by the allocation of fees, exclusion of taxexempt income, our agreed plan of remitting, or variance between your taxable year and that of this account. ncluded in this package: Schedule K1 (Form 1041) Schedule K1 is an RS required document and is used to report your share of the trust s or estate s income, credits, deductions, etc. Do not file the Schedule K1 with your income tax return since a copy has already been filed with the RS. State information f applicable, state tax information has been attached. Since income tax requirements vary from state to state, the presentation of the state tax information will be different for each state. f you have interests in other accounts, the income tax information for those accounts will be included in a separate letter. f you have any questions concerning this information, please call Your Administrator at (502) Sincerely, XG S.

22 Schedule K1 (Form 1041) Department of the Treasury nternal Revenue Service À¾ ¼ For calendar year 2008, or tax year beginning, 2008, and ending, 20 eneficiary s Share of ncome, Deductions, Credits, etc. A Part See back of form and instructions. nformation About the Estate or Trust Estate s or trust s employer identification number Final K1 Amended K1 OM No Part 2a 2b 3 4a nterest income eneficiary s Share of Current Year ncome, Deductions, Credits, and Other tems Ordinary dividends Qualified dividends 2,613. 9,750. 9,371. Net shortterm capital gain Net longterm capital gain 11 Final year deductions Estate s or trust s name JUDY RNKMAN SMPLE TRUST 4b 4c 5 28% rate gain Unrecaptured section 1250 gain Other portfolio and nonbusinessincome 12 Alternative minimum tax adjustment A 240. J 240. C Fiduciary s name, address, city, state, and ZP code TR ANK & TRUST COMPANY 2395 MDWAY ROAD CARROLLTON, TX Ordinary business income Net rental real estate income Other rental income 1, Credits and credit recapture 9 Directly apportioned deductions D Check if Form 1041T was filed and enter the date it was filed E Check if this is the final Form 1041 for the estate or trust Part nformation About the eneficiary F eneficiary s identifyingnumber G eneficiary s name, address, city, state, and ZP code 10 Estate tax deduction 14 Other information A 7, JUDY C. RNKMAN 1304 W PARK AVENUE NEW YORK, NY *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. X H Domestic beneficiary Foreign beneficiary For RS Use Only For Paperwork Reduction Act Notice, see the nstructions for Form Schedule K1 (Form 1041) 2008 JSA 8F JUDY C. RNKMAN

23 Schedule K1 (Form 1041) 2008 Page 2 This list identifies the codes used on Schedule K1 for beneficiaries and provides summarized reporting information for beneficiaries who file Form For detailed reporting and filing information, see the nstructions for eneficiary Filing Form 1040 and the instructions for your income tax return. 1. nterest income 2a. Ordinary dividends 2b. Qualified dividends 3. Net shortterm capital gain 4a. Net longterm capital gain 4b. 28% rate gain 4c. Unrecaptured section 1250 gain 5. Other portfolio and nonbusiness income Ordinary business ncome Net rental real estate income Other rental income Directly apportioned deductions Code A Depreciation C Depletion Amortization 10. Estate tax deduction 11. Final year deductions A Excess deductions Shortterm capital loss carryover C Longterm capital loss carryover D E 12. Alternative minimumtax (AMT) items Code A Adjustment for minimum tax purposes AMT adjustment attributable to 7 qualified dividends C AMT adjustment attributable to Report on Form 1040, line 8a Form 1040, line 9a Form 1040, line 9b Schedule D, line 5 Schedule D, line 12 Line 4 of the worksheet for D E F net shortterm capital gain AMT adjustment attributable to net longterm capital gain AMT adjustment attributable to unrecaptured section 1250 gain AMT adjustment attributable to 28% rate gain Schedule D, line 18 G Accelerated depreciation Line 11 of the worksheet for H Depletion Schedule D, line 19 Amortization 9 Schedule E, line 33, column (f) J Exclusion items 13. Credits and credit recapture Schedule E, line 33, column (d) A Credit for estimated taxes or (f) Credit for backup withholding Schedule E, line 33, column (d) C Lowincome housing credit or (f) Schedule E, line 33, column (d) or (f) Form 8582 or Schedule E, line 33, column (c) or (e) Form 8582 or Schedule E, line 33, column (c) or (e) Form 8582 or Schedule E, line 33, column (c) or (e) Schedule A, line 28 Schedule A, line 23 Schedule D, line 5 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 Net operating loss carryover regular tax Form 1040, line 21 Net operating loss carryover minimum tax Form 6251, line 28 D Qualified rehabilitationexpenditures E asis of other investment credit property F Work opportunitycredit G Welfaretowork credit H Alcohol and cellulosic biofuels fuel credit J K Credit for increasing research activities Renewable electricity, refined coal, and ndian coal production credit Empowerment zone and renewal community employmentcredit L ndian employment credit M Orphan drug credit N Credit for employerprovidedchild care and facilities O iodiesel 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 T Credit for employer differential wage payments U Recapture of credits 14. Other information A Taxexempt interest Foreign taxes C D E F G H Qualified production activities income Form W2 wages Net investment income Gross farm and fishing income Foreign trading gross receipts (RC 942(a)) Other information * 8 Report on Form 6251, line 15 See the beneficiary s instructions and the nstructions for Form Form 8801 Form 1040, line 63 Form 1040, line 62 Form 8586 (also see the beneficiary s instructions) See the beneficiary s instructions See the beneficiary s instructions Form 5884, line 3 Form 3800, line 1b Form 6478, line 9 (also see the beneficiary s instructions) Form 3800, line 1c See the beneficiary s instructions Form 8844, line 3 Form 3800, line 1g Form 3800, line 1h Form 3800, line 1k Form 8864, line 11 (also see the beneficiary s instructions) Form 3800, line 1o Form line 8 Form 3800, line 1v Form 3800, line 1q Form 3800, line 1w See the beneficiary s instructions Form 1040, line 8b Form 1040, line 47 or Sch. A, line 8 Form 8903, line 7 Form 8903, line 15 Form 4952, line 4a Schedule E, line 42 See the instructions for Form 8873 See the beneficiary s instructions Note. f you are a beneficiary who does not file a Form 1040, see instructions for the type of income tax return you are filing. JSA 8F JUDY C. RNKMAN

24 FOREGN TAX CREDT NFORMATON (LNE 14, CODE ) (ENTER THE FOLLOWNG ON FORM 1116 OR SCHEDULE A F APPLCALE) COUNTRY GROSS NCOME TAXES DATE PAD CANADA /31/2008 NETHERLANDS /31/2008 TOTALS 1, ============= ============= STATE NCOME TAX NFORMATON FOR NEW YORK STATE NCOME TAX PURPOSES: THE FOLLOWNG TEMS, F ANY, ARE MODFCATONS OF THE AMOUNTS ON YOUR FEDERAL SCHEDULE K1. F YOU HAVE ANY QUESTONS, YOU SHOULD CONSULT YOUR TAX COUNSEL. FDUCARY ADDTON... 5,429. (ENTER AOVE ON FORM T201, PAGE 2) XD JUDY C. RNKMAN

25 ** FEDERAL SUMMARY OF PASSVE/ACTVE ACTVTES ** THOMSON LMTED ACTVE NCOME (LOSS) LOCATON OF PROPERTY... TEXAS ORDNARY USNESS NCOME NET RENTAL REAL ESTATE NCOME TOTAL ACTVTY NCOME 409. ========== XD JUDY C. RNKMAN

26 llinois Department of Revenue Schedule K1T eneficiary s Share of ncome and Deductions To be completed by trusts or estates filing Form L1041 eneficiaries receiving Schedule K1T should attach this form to their llinois Tax Return Year ending Month Year Step 1: dentify your trust or estate 1 Check the appropriate box trust estate 3 2 JUDY RNKMAN SMPLE TRUST 4 Write your name as shown on your Form L1041. X Write your federal employer identification number (FEN). Write the apportionment factor from Step 6, Line 3, of Schedule NR, Form L1041; otherwise, write "1." Step 2: dentify your beneficiary JUDY C. RNKMAN 5 Name 6 Mailing address 1304 W PARK AVENUE NEW YORK NY City State ZP Social Security number or FEN Check the appropriate box X individual corporation trust partnership S corporation estate Step 3: Figure your beneficiary s share of your nonbusiness income A eneficiary s share (see instructions) nterest Dividends Rental income Patent royalties Copyright royalties Other royalty income Capital gain or loss from real property Capital gain or loss from tangible personal property Capital gain or loss from intangible personal property Other income Specify Step 4: Figure your beneficiary s share of your business income (See instructions.) ,613. 9,750. 1,545. A eneficiary s share from U.S. Schedule K1, less nonbusiness income Nonresident beneficiary s share allocable to llinois Nonresident beneficiary s share apportioned to llinois nterest Dividends Net shortterm capital gain Net longterm capital gain (total for year) Annuities, royalties, and other nonpassive income before directly apportioned deductions Directly apportioned deductions Depreciation, depletion, and amortization Total annuities, royalties, and other nonpassive income. Subtract Column A, Line 24 from Line 23. See nstructions. Trade or business, rental real estate, and other rental income before directly apportioned deductions Directly apportioned deductions Depreciation, depletion, and amortization Total trade or business, rental real estate, and other rental income. Subtract Column A, Line 27 from Line 26. Other income Specify Schedule K1T front (R12/08) D: 0YY 8Y This form is authorized as outlined by the llinois ncome Tax Act. Disclosure of this information is REQURED. This form has been approved by the Forms Management Center. L JUDY C. RNKMAN

27 Step 5: Figure your beneficiary s share of your llinois additions and subtractions Additions Federally taxexempt interest income llinois income and replacement tax deducted llinois onus Depreciation addition RelatedParty Expenses addition Distributive share of additions Other additions not listed above (as figured on llinois Schedule M (for businesses)) A eneficiary s share from Form L1041 7, Nonresident beneficiary s share apportioned or allocated to llinois Subtractions a nterest from U.S. Treasury obligations included as business income b nterest from U.S. Treasury obligations included as nonbusiness income Federallytaxed refund of llinois income and replacement tax Payment from certain retirement plans Retirement payments to retired partners Enterprise Zone or River Edge Redevelopment Zone Dividend Subtraction High mpact usiness within a Foreign Trade Zone Dividend Subtraction Contributions to certain job training projects llinois onus Depreciation subtraction RelatedParty Expenses subtraction Distributive share of subtractions Other subtractions not listed above (as figured on llinois Schedule M (for businesses)) 36a 36b ,169. 2,221. 3,765. Step 6: Figure your beneficiary s (except a corporate beneficiary) share of your llinois August 1, 1969, appreciation amounts A eneficiary s share from llinois Schedule F (Form L1041) Nonresident beneficiary s share apportioned or allocated to llinois Section 1245 and 1250 gain Section 1231 gain Capital gain Step 7: Figure your beneficiary s share of passthrough entity payments 50 Passthrough entity payments made on behalf of nonresident beneficiary from Form L Schedule K1T back (R12/08) D: 0YY 8Y JUDY C. RNKMAN E

28 TAX RETURN FOR JUDY RNKMAN SMPLE TRUST *0FD553C * *0FD553C * XD

29 Form 1041 Department of the Treasury nternal Revenue Service À¾ ¼ U.S. ncome Tax Return for Estates and Trusts OM No A Type of entity (see instr.): For calendar year 2008 or fiscal year beginning Decedent s estate Name of estate or trust (f a grantor type trust, see page 14 of the instructions.) X Simple trust Complex trust JUDY RNKMAN SMPLE TRUST Qualified disability Name and title of fiduciary trust EST (S portion only) Grantor type trust TR ANK & TRUST COMPANY ankruptcy estate Number, street, and room or suite no. (f a P.O. box, see page 15 of the instructions.) Ch. 7 ankruptcy estate Ch MDWAY ROAD Pooled income fund City or town, state, and ZP code Number of Schedules K1 attached (see instructions) F Check applicable boxes: G Check here if the estate or filing trust made a section 645 election ncome Deductions Tax and Payments nitial return Change in fiduciary Final return Amended return, 2008, and ending C Change in fiduciary s name 1 nterest income 1 2a Total ordinary dividends 2a b Qualified dividends allocable to: (1) eneficiaries 10,412. (2) Estate or trust 2, usiness income or (loss). Attach Schedule C or CEZ (Form 1040) 3 4 Capital gain or (loss). Attach Schedule D (Form 1041) 4 5 Rents, royalties, partnerships, other estates and trusts, etc. Attach Schedule E (Form 1040) 5 6 Farm income or (loss). Attach Schedule F (Form 1040) 6 7 Ordinary gain or (loss). Attach Form Other income. List type and amount 8 9 Total income. Combine lines 1, 2a, and 3 through nterest. Check if Form 4952 is attached Taxes Fiduciary fees Charitable deduction (from Schedule A, line 7) Attorney, accountant, and return preparer fees a Other deductions not subject to the 2% floor (attach schedule) 15a b Allowable miscellaneous itemized deductions subject to the 2% floor 16 Add lines 10 through 15b Adjusted total income or (loss). Subtract line 16 from line ncome distribution deduction (from Schedule, line 15). Attach Schedules K1 (Form 1041) Estate tax deduction including certain generationskipping taxes (attach computation) 19 Exemption Add lines 18 through Taxable income. Subtract line 21 from line 17. f a loss, see page 23 of the instructions 22 Total tax (from Schedule G, line 7) Payments: a 2008 estimated tax payments and amount applied from 2007 return b Estimated tax payments allocated to beneficiaries (from Form 1041T) c Subtract line 24b from line 24a d Tax paid with Form 7004 (see page 24 of the instructions) D E Employer identification number Date entity created Nonexempt charitable and splitinterest trusts, check applicable boxes (see page 16 of the instr.): 15b 23 24a 24b 24c 24d Described in sec. 4947(a)(1) Not a private foundation Described in sec. 4947(a)(2) Change in trust s name Change in fiduciary s address e Federal income tax withheld. f any is from Form(s) 1099, check 24e Other payments: f Form 2439 ; g Form 4136 ; Total 24h 25 Total payments. Add lines 24c through 24e, and 24h 25 5, Estimated tax penalty (see page 24 of the instructions) Tax due. f line 25 is smaller than the total of lines 23 and 26, enter amount owed 27 NONE 28 Overpayment. f line 25 is larger than the total of lines 23 and 26, enter amount overpaid 28 4, Amount of line 28 to be: a Credited to 2009 estimated tax 476. ; b Refunded 29 4,448. Under penalties of perjury, declare that have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Sign Here M Signature of fiduciary or officer representingfiduciary Date EN of fiduciary if a financial institution Yes Paid Preparer s Use Only 2 M signature Preparer s Firm s name (or yours if selfemployed), address, and ZP code CARROLLTON, TX M SEE STATEMENT 1 SEE STATEMENT 1 SEE STATEMENT 2 PORTON SUJ TO ALLOC: 1,800. PORTON SUJ TO ALLOC: 4,900. SEE STATEMENT 3 Date 06/22/2009 THOMSON REUTERS (TAX & ACCOUNTNG) 9711 FARRAR COURT, STE 110 RCHMOND, VA 20,352. Check if selfemployed EN Phone no /25/1985 May the RS discuss this return with the preparer shown below (see instr.)? 6, ,038. 1,000. 1,080. 3, ,023. 1,000. 1,201. Preparer s SSN or PTN 3, , , ,754. 4, ,400. 5,400. For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Form 1041 (2008) JSA 8F X No P S