U.S. Income Tax Return for Electing Alaska Native Settlement Trusts
Section references are to the Internal Revenue Code unless otherwise noted.
(Revised: 1/2005)
Table of Contents
- General Instructions
- What's New
- Purpose of Form
- Definitions
- Tax Treatment of an Electing ANST
- Information Reporting Requirements
- Who Must File
- Making the Election
- When To File
- Extension of Time To File
- Where To File
- Who Must Sign
- Paid Preparer
- Accounting Methods
- Accounting Periods
- Rounding Off to Whole Dollars
- Estimated Tax
- Interest and Penalties
- Specific Instructions
- Instructions for Form 1041-N - Notices
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