Sect 663(c) provides for separate shares in a trust which has more than one beneficiary, whereby DNI is calculated for each differently. I have the theory down, and have done the procedure to determine the two different DNI's. The mechanics of doing one trust return 1041 where this situation is involved, however, is giving my software fits. I would like to know if anyone has actually done this and if they were able to efile the return. I think it is going to prove impossible, and I am just going to have to paper file, attaching the documents to show how the DNI was calculated.