Rounding Off to Whole Dollars

You may round off cents to whole dollars on the ANST's return and schedules. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50

If the “Yes” box is checked, the trustee is authorizing the IRS to call the paid preparer to answer any questions that may arise during the processing of the ANST's return. The trustee is also authorizing the paid preparer to:

• Give the IRS any information that is missing from the ANST's return;

• Call the IRS for information about the processing of the ANST's return or the status of its refund or payment(s); and

2 Instructions for Form 1041-N (Rev. 12-2025)

cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.

If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.