Table of Contents

• General Instructions
  • What's New
  • Purpose of Form
  • Definitions
  • Tax Treatment of an Electing ANST
    • Taxable Income
    • Tax
    • Disqualifying Acts
  • Information Reporting Requirements
  • Who Must File
  • Making the Election
  • When To File
    • Private Delivery Services
  • Extension of Time To File
  • Where To File
  • Who Must Sign
  • Paid Preparer
    • Paid Preparer Authorization
  • Accounting Methods
  • Accounting Periods
  • Rounding Off to Whole Dollars
  • Estimated Tax
  • Interest and Penalties
    • Interest
    • Late Filing of Return
    • Late Payment of Tax
    • Underpaid Estimated Tax
    • Other Penalties
• Specific Instructions
  • Part I — General Information
    • Line 1—Name of Trust
    • Line 3a—Name and Title of Trustee
    • Line 3b—Address
    • Line 6
  • Part II — Tax Computation
    • Income
    • Deductions
    • Tax and Payments
  • Part III — Other Information
    • Question 1
    • Question 2
    • Question 3
    • Question 4
  • Schedule D—Capital Gains and Losses
    • General Instructions
    • Specific Instructions
  • Schedule K — Distributions to Beneficiaries
    • Tier I Distributions (Section 646(e)(l))
    • Tier II Distributions (Section 646(e)(2))
    • Tier III Distributions (Section 646(e)(3))
    • Tier IV Distributions (Section 646(e)(4))
• Instructions for Form 1041-N - Notices
  • Paperwork Reduction Act Notice.