Part I, Line 4 - If line 4 is greater than line 3, the PSC has met the minimum distribution requirement. Do not attach this form to the PSC income tax return. Keep this form with the PSC tax records.
Line 13- If line 13 is equal to or less than line 4, the PSC has met the minimum distribution requirement, and Part II needs not to be completed.
This information applies to all years of the UltimateTax software.