The IRS’s Statistics of Income Division yesterday released:

• Filing Year 2010 Estate Tax Study—Three tables are now available showing Filing Year 2010 data for estate tax returns (Forms 706). One table shows income, deduction, and tax computation data, classified by taxability of return and size of estate. A second table shows selected tax computation data classified by State of residence. A third table, new for Filing Year 2010, shows charitable bequest data classified by State of residence.
• Filing Year 2010 Gift Taxes—One table is now available presenting Filing Year 2010 data from Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return. This table presents data from a sample of returns filed during 2010, including information regarding total gifts, deductions, credits,and net tax amounts. Data are presented by tax status and size of total taxable gifts.
• Filing Year 2010 Split-Interest Trusts—Eleven tables are now available showing Filing Year 2010 data for split-interest trusts (Form 5227), including charitable remainder unitrusts, charitable remainder annuity trusts, charitable lead trusts, and pooled income funds. The tables cover income streams, asset values, and distribution information. The information is classified by trust type and the end-of-year book value of total assets.
• Foreign Recipients of US Income Study, Tax Year 2009—A table presenting statistics for Tax Year 2009 from Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, is now available. The table includes statistics for the number of returns, total income, income by category of income, and tax withheld. These data items are available by selected countries and by selected recipient types.