About Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts


An Alaska Native Settlement Trust (ANST) may elect under Internal Revenue Code section 646 to have the special income tax treatment of that section apply to the trust and its beneficiaries. This one-time election is made by filing Form 1041-N and the form is used by the ANST to report its income, deductions, gains, losses, etc., and to compute and pay any income tax. Form 1041-N is also used for the special information reporting requirements that apply to ANSTs.

Current Revision

Recent Developments

Other Items You May Find Useful

All Form 1041-N Revisions

About Publication 17, Your Federal Income Tax

About Publication 538, Accounting Periods and Methods

About Publication 544, Sales and Other Dispositions of Assets

About Publication 550, Investment Income and Expenses

About Publication 551, Basis of Assets

About Publication 947, Practice Before the IRS and Power of Attorney

Other Current Products