Instructions for Form 1041-N›(Rev. December 2025)›General Instructions
Estimated Tax
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
Generally, an ANST must pay estimated income tax if it expects to owe at least $1,000 after subtracting withholding and credits. For details and exceptions, see Form 1041-ES, Estimated Income Tax for Estates and Trusts.
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