Schedule M2sb - Income Tax Computation For S Portion Of Esbt Tax And Payments Income Print Or Type - 2017 Page 3

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2015 Schedule M2SB Instructions
Who Must File
Line Instructions
Lines 12 - 30
To complete lines 12 through 30, please see
Schedule M2SB
Round amounts to the nearest whole dollar.
instructions for M2 lines 25 through 42 on
If a trust is filing as an Electing Small Busi-
pages 6 through 8 of the M2 instructions.
Line 1
ness Trust (ESBT), you must file Schedule
Enter the Federal taxable income of the S
Note: For lines 18 and 26 see page 9 of the
M2SB to report all items relating to the S
Portion that you calculated on your federal
M2 instructions.
Portion of the trust.
schedule. Be sure to include a copy of the
Report all the income from the S Portion of
federal schedule when you file Form M2
an ESBT on the Schedule M2SB. Enter the
and Schedule M2SB.
name and federal tax ID of each S-Corpora-
Line 10
tion on the Form M2SB, if you have to enter
Complete a separate Schedule M2MT for
more than two and need additional spaces
the S Portion of the trust. See the instruc-
include them on an attached statement.
tions for Schedule M2MT for details on
completing this form for the S Portion of
the ESBT.

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