Marry Christmas.

Do we have a CPA in our community by the chance, I need a help walk through how to file 8881 for a S-Corp. Also I would like to understand simply what line 7 and 8 mean : 

7- Credit for small employer pension plan startup costs from partnerships and S corporations

8 -Add lines 5, 6g, and 7. Partnerships and S corporations, report this amount on Schedule K. All others,
report this amount on Form 3800, Part III, line 1j 

What is the first step? and so on.....