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Tax calculation for an electing small business trust
Per the Form 1041 instructions, UltraTax CS displays Section 641(c) next to Form 1041, Page 2, Schedule G, line 7, prints the tax on a separate field, and includes the tax amount in line 7. The tax rate schedule isn't used to figure the tax. The highest income bracket is used to figure the tax on non-gain S corporation portion taxable income.