! figure the AMT for the S portion of the trust. Add the

CAUTION notation “ESBT” to the top of the Schedule I and

attach it to the tax computation attachment for Form 1041. See the ESBT Tax Worksheet in the Instructions for Form 1041.

Where these instructions refer to completing other forms and worksheets, you must complete separate forms and worksheets for the S and non-S portions of the trust. Where necessary, add an “ESBT” notation at the top of the form or worksheet to show it relates to the computation for the S portion of the trust.