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    Federal Form 1041 Schedule K-1 Instructions. Beginning in 2013, the top income tax bracket for individuals, estates, and trusts is 39.6%, as amended by
    Special instructions for Line 1. If you do not file Schedule D (Form 1041) enter the amount from Form 1041, Line 4 on Line 1. Part II Percentage Exclusion.
    Instructions for Form 1041 and Schedules A, B, G, J, and KƖ1. U.S. Income Tax Return for Estates and Trusts. Department of the Treasury.
    2013 Instructions for Massachusetts. Fiduciary Income Tax. Form 2 2013 Form 2 — Before You Begin on U.S. Form 1041, Schedule D, Part I, lines 1.
    2013 estimated tax payments and amount applied from 2012 return V; and Schedule K-1 (Form 1041), box 14, code F (see instructions).
    attach copies of them to your Schedule F: U.S. Form 1041,. Schedule D; U.S. Form 4797; and U.S. Form 6252. For installment sales, see the instructions on

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