CCH Axcess Tax

ESBT Worksheet

Note: If electing small business trust field is checked on form General > Basic Data Worksheet and the type on Entity field is "S" or "C" and S Corporation Passthrough > Activity > ESBT is checked then the ESBT worksheet is prepared.

Government Form		CCH Axcess Input
		Worksheet	Section	Field
Name of trust or estate		General > Basic Data	General	Estate or trust name Estate or trust name continued
Income
1		Income > S Corporation	Activity
	OR
		Other Returns > Electing Small Business Trust	ESBT Income, Deductions, Form 8582, Taxes and Credits	Interest - Override
	AND
		Other Returns > Electing Small Business Trust	ESBT Income, Deductions, Form 8582, Taxes and Credits	Other ordinary income - Override
2a		Income > S Corporation	Activity
	OR
		Other Returns > Electing Small Business Trust	ESBT Income, Deductions, Form 8582, Taxes and Credits	Dividends - Override
2b		Income > S Corporation	Activity
	OR
		Other Returns > Electing Small Business Trust	ESBT Income, Deductions, Form 8582, Taxes and Credits	Qualifying dividends - Override
3	ESBT Sch D, Line 19(2)
	OR
		Other Returns > Electing Small Business Trust	ESBT Income, Deductions, Form 8582, Taxes and Credits	Short-term capital gain (loss) - Override
	AND
		Other Returns > Electing Small Business Trust	ESBT Income, Deductions, Form 8582, Taxes and Credits	Long-term capital gain (loss) - Override
4	ESBT Form 4797 Line 18b
	OR
		Other Returns > Electing Small Business Trust	ESBT Income, Deductions, Form 8582, Taxes and Credits	Ordinary gain (loss) - Override
	AND
		Other Returns > Electing Small Business Trust	ESBT Income, Deductions, Form 8582, Taxes and Credits	Other income - Override
5	Calculated
Deductions
6		Income > S Corporation	Activity
	AND
		Deductions > NOL	Net Operating Loss Carryover
	OR
		Other Returns > Electing Small Business Trust	ESBT Income, Deductions, Form 8582, Taxes and Credits	Other deductions - NOT subject to 2% limit - Override
7		Other Returns > Electing Small Business Trust	ESBT Income, Deductions, Form 8582, Taxes and Credits	Fiduciary fees
	AND
		Other Returns > Electing Small Business Trust	ESBT Income, Deductions, Form 8582, Taxes and Credits	Attorney and accountant fees
8	Calculated
		Other Returns > Electing Small Business Trust	ESBT State Refunds and Taxes
		Other Returns > Electing Small Business Trust	ESBT Income, Deductions, Form 8582, Taxes and Credits	Percentage of state taxes paid in current year attributable to ESBT income
	OR
		Other Returns > Electing Small Business Trust	ESBT Income, Deductions, Form 8582, Taxes and Credits	Taxes - Override
9	ESBT Form 4952, Line 8
	OR
		Other Returns > Electing Small Business Trust	ESBT Income, Deductions, Form 8582, Taxes and Credits	Interest - Override
10		Income > S Corporation Passthrough	Activity
		Other Returns > Electing Small Business Trust	ESBT Contribution Carryovers
	OR
		Other Returns > Electing Small Business Trust	ESBT Income, Deductions, Form 8582, Taxes and Credits	Charitable deductions - Override
11	Calculated from Form ESBT 899503, Line 15 and Form ESBT 8995A, Line 39
	OR
		Other Returns > Electing Small Business Trust	ESBT Income, Deductions, Form 8582, Taxes and Credits	Qualified business income deduction - Override
12	Calculated
Tax and Credits
13	Calculated
14a	Calculated
14b	ESBT Sch I, Line 54
	OR
		Other Returns > Electing Small Business Trust	ESBT Income, Deductions, Form 8582, Taxes and Credits	Alternative minimum tax - Override
14c	Calculated
15a	ESBT 1116, Line 35
	OR
		Other Returns > Electing Small Business Trust	Other Credits	Form 1116 - Foreign tax credit - Override
15b		Income > S Corporation	Activity
		Any of the following Credits: 3468 - Investment Credit 4136 - Fuel Tax Credit 6478 - Alcohol Used as Fuel Credit 6765 - Research Credit 8586 - Low-Income Housing Credit 8826 - Disabled Access Credit 8844 - Empowerment Zone 8846 - Employer SS/Medicare 8912 - Credit to Holders of Bonds
	If passthrough activity number is entered,
		Credits > Other Allowable Credits & Credit Overrides	Other Credits and Credits Overrides
15c	ESBT 8801, Line 25
15d	Calculated
	OR
		Other Returns > Electing Small Business Trust	ESBT Income, Deductions, Form 8582, Taxes and Credits	Credits - Override
16		Other Returns > Electing Small Business Trust	Taxes	Tax Credit Recapture
17	Calculated

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