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

Making the Election

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

Caution: The trustee of an ANST must make this election by the due date (including extensions) for filing the ANST's tax return for its first tax year.

The trustee makes the election for the ANST by signing Form 1041-N in the signature block on page 1. The return must be filed by the due date (including extensions) for filing the ANST's tax return for its first tax year. Once the election is made, it applies to all subsequent years and can't be revoked.

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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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