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

When To File

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

ANSTs file Form 1041-N by the 15th day of the 4th month following the close of the tax year. If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day.

Private Delivery Services (PDSs) You can use certain PDSs designated by the IRS to meet the “timely mailing as timely filing”trule for tax returns. Go to IRS.gov/PDS for the current list of designated services.

The PDS can tell you how to get written proof of the mailing date.

For the IRS mailing address to use if you’re using a PDS, go to IRS.gov/PDSStreetAddresses .

Caution: PDSs can't deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.

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

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