Alert
Welcome to the wonderful world of electronic filing! Effective April 28, 2014, the Alaska Department of Revenue, Tax Division introduced a new website for online taxpayer services for the following tax programs: Alcoholic Beverage Tax, Cigarette and Tobacco Tax, Commercial Vessel Passenger Tax, Corporate Income Tax, Corporate Oil and Gas Income Tax, Large Passenger Vessel Gambling Tax, Mining License Tax, Motor Fuel Tax, Tire Fee, and Vehicle Rental Tax. AK DOR- Revenue Online is going to make filing returns an easy, more accurate and paperless process. This new online service allows users to check their accounts, make payments and file license/permit applications. Revenue Online will be adding additional tax programs to this online service in the near future. Please check the TRMS page on the Tax Division website frequently for additional announcements and when this new service will be available for your tax program.


Corporate Income Tax
Tax News


Alaska levies a corporate income tax on Alaska taxable income which is based on federal taxable income with certain Alaska adjustments.

Multistate corporations apportion income on a water's edge basis using the standard apportionment formula of property, payroll and sales. Oil and gas corporations use a modified apportionment formula applied to worldwide income.

Tax rates are graduated from 1% to 9.4% in increments of $10,000 of taxable income. The 9.4% maximum rate applies to taxable income of $90,000 and over.

Payment of the Alaska tax must be made on or before the 15th day of the third month after the close of the tax year. The payment due date cannot be extended. When an estimated payment is $100,000 or greater, or a payment with a return is $150,000 or greater, payment must be made online (Revenue Online) or by wire transfer. Tax returns are due 30 days after the Federal return due date. If the Federal return is on extension the Alaska return is automatically on extension.


More information about the corporate income tax may be found in the Tax Division Annual Report.

Tax forms are available for previous years.

Notice of Amended Returns 





How to Contact Us
dor.tax.corporations@alaska.gov
OR

Forms & Filing Requirements
Kevin Dean
907-465-3153 - Juneau

Investigations   Email Tips to Investigators
  1-877-GR8-TIPS (478-8477)


Technical Questions
Michael R Williams
907-269-6632 - Anchorage