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Information about Form 1041 and its separate instructions is at irs.gov/form1041. For calendar year 2015 or fiscal year beginning. , 2015, and ending. Before preparing Form 1041, the fiduciary must figure the accounting income of the estate or trust under the will or trust instrument and applicable local law Information about Form 1041-T and its instructions is at irs.gov/form1041t. For calendar year 2015 or fiscal year beginning. , 2015, and ending.For detailed reporting and filing information, see the Instructions for Schedule K-1 (Form. 1041) for a Beneficiary Filing Form 1040 and the instructions for Purpose of Form. Under section 646, an Alaska Native. Settlement Trust (ANST) may elect to apply special income tax treatment to. To figure the estate's or trust's AGI, see the instructions for line. 15c of Form 1041, U.S. Income Tax. Return for Estates and Trusts. However, if a return was