Large Trust ElectionThis figure illustrates the manual correction of Field 02J to report a 21 percent tax rate when the large trust election checkbox is checked. The error register part of this figure shows the following example in Section 02, Field 02E, 02F, 02H, 02I (and underprint), and 02J. It reads: Action Code 6 is edited to the left of the section number.Section number 02 is at the beginning of the section 02 field designators.E 10,000,000+F+G 210,000++J,100,000 {this is the Field 02I underprint}K 12,100,000 is in the upper right corner.Enter the taxpayer’s tax into Field 02-M and a 1 in Field 02-K if the taxpayer is using the 21 percent tax rate. The taxpayer may have placed the amount realized on the wrong line, or forgot to check the LTE checkbox.