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

Purpose of Form

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

Under section 646, an Alaska Native Settlement Trust (ANST) may elect to apply special income tax treatment to the trust and its beneficiaries. This one-time election is made by filing Form 1041-N in the first tax year of the trust. Form 1041-N is used to report an ANST's income, deductions, gains, losses, etc., and to figure and pay any income tax due. Form 1041-N is also used to report special information applicable to an ANST's filing requirements.

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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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