ESBT IndicatorFigure 3.11.14-12 shows an example of editing the ESBT indicator. Pictured is the top half of a completed Form 1041. Section A, Type of Entity shows the Complex trust and ESBT boxes are checked. Fiduciary Code 3 was edited to the right of the Simple Trust and the ESBT indicator 1 is edited in the left margin next to Line 10 in 2 - 1 format.