P

#### Perplexed

for the life of me I can't follow the instructions. There was

$15,331.03 in interest income which I enter on A 1, $149.73 in short

term capital gains which I enter on line A 4 and the only expense was

attorney fee in the amount of $480 which goes on A 14. That is the

total of the income for this estate, this is the first and final

return. I do fine through line A 17 $15,00.76.

Now comes the income distribution to two beneficiaries, Schedule B.

Line B 1 is A 17. No tax exempt interest. B 3 & B 4 appears to be the

same as A 4 (enter it twice?) = $149.73. . B 6 is ($149.73), a

negative number.

When I add lines B 1 -6 I am including the capital gains twice times.

Once it is included in the amount in B 1, then again on B 3, B 4 and B

6 cancel each other out. ????

There is a total of $15,00.76 distributed.. the whole amount. What am

I missing for Schedule B?

Now I look at K-1. There are two equal beneficiaries. I deduce that

half of A 1 from 1041 should be entered on line 1 Part III, half of A

4 on line 3. Where do I report the distribution of the Attorney fee

and what happens with the deduction on line 20 of the 1041?

RANT: I have read the instruction for these forms and can't figure out

what to do. I visited the IRS office in Seattle, they have no

training on these forms. At their direction I called the IRS 800

number and they refused to help me walk through this. If their staff

can't give guidance what on earth do they expect an ordinary taxpayer

trying to do the right thing to do... this shouldn't be brain surgery.