Schedule M2sb - Income Tax Computation For S Portion Of Esbt - 2013 Page 3
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32013 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 9 of the M2 instructions.
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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