2. If a form asks for Decedent's Name, ALWAYS flow Name of Estate or Trust only when there is a single box.
If a return is for either an individual, corp., trust or estate, when using the entity profile…check if
estate_name. Is not empty, flow estate_name else flow entity_name. If request for decedent’s name is single
boxed or separately boxed, may use Individual Profile and SSN information.
Form Examples: CT12143F, NC41409F, ND41339F, NE17225F, MS36545F
