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Instructions for Form 1041-N›(Rev. December 2025)›General Instructions

Definitions

Instruction 1041-N — Instructions for Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts · 2026-10-03 edition · updated 2026-10-04 · United States

An ANST is a settlement trust within the meaning of section 3(t) of the Alaska Native Claims Settlement Act (ANCSA).

An Alaska Native Corporation (ANC) has the same meaning as the term “Native Corporation” has under section 3(m) of the ANCSA.

A “sponsoring AN” means the ANC that transfers assets to an electing ANST.

A trustee is a fiduciary of the trust. Any reference in these instructions to “you” means the trustee of the trust.

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▸Contents — Instruction 1041-N — Instructions for Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts
Instruction 1041-N — Instructions for Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts

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