Edit of CCC 8 when the date entity created is within two years of the tax period ending and return is for a decedent estate or testamentary trust.Figure 3.11.14-3 shows two examples of editing CCC 8 Waiver of estimated tax penalty as described above. The first graphic shows the completed top part of Tax Year 2024 Form 1041 from Line 2a (Total ordinary dividends) up.Section A (Type of Entity) shows the Decedent's estate box checked and Fiduciary Code 1 is edited to the right of the Simple Trust box. An arrow is pointing to the Decedent estate box.The entity section shows George C Warbler Estate and the Name Control Para is underlined.The taxpayer has shown a fiscal year beginning 03 17 2023 and a fiscal year ending March 16, 2023. An arrow is pointing to 03 16 2024. The edited tax period 2203 is written above the tax period ending date. Block D, Date entity created shows 03172023. An arrow is pointing to this date.The Final Return box is checked.CCC 8 and F is shown in the center of the dotted part of Line 1 (Interest Income).The second example shows the completed top part of a calendar year 2024 Form 1041 from Line 2a (Total ordinary dividends) up.Section A (Type of Entity) shows the Simple Trust box checked and Fiduciary Code 2 is edited to the right of the Simple Trust box. An arrow is pointing to the Simple Trust box.The entity section shows Cardinal T / U / W Franklin C Cardinal and the Name Control Card is underlined.Block D, Date entity created shows 06 21 2023. An arrow is pointing to this date.CCC 8 is shown in the center of the dotted part of Line 1 (Interest Income).