Schedule M2sb - Income Tax Computation For S Portion Of Esbt - 2011 Page 3
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1
2
3Schedule M2SB Instructions 2011
Who Must File
Line Instructions
Schedule M2SB
Round amounts to the nearest whole dollar.
If a trust is filing as an Electing Small Busi-
Line 1
ness Trust (ESBT), you must file Schedule
Enter the Federal taxable income of the S
M2SB to report all items relating to the S
Portion that you calculated on your federal
Portion of the trust.
schedule. Be sure to include a copy of the
federal schedule when you file Form M2
and Schedule M2SB.
Line 10
Complete a separate Schedule M2MT for
the S Portion of the trust. See the instruc-
tions for Schedule M2MT for details on
completing this form for the S Portion of
the ESBT.
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